Brazil
Brazil is looking to impose the OECD’s 15% global minimum tax on multinationals; in other news, PwC is set to pull out of Fiji
Companies have not had enough time to organise themselves in what has been an atypical legislative process, according to experts
The policy idea stems from the misconception that technology companies pay little or no taxes, one expert tells ITR
A Swedish company’s CEO working part-time in Denmark led to a noteworthy PE decision; in other news, Latham & Watkins grew its London tax team
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Sponsored by Finocchio & UstraFernanda Sampaio, Marina Di Nardo Silva and Milton Schivitaro of Finocchio & Ustra look at the possibility for retrospective payment.
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Sponsored by MachadoCarolina Romanini Miguel from Machado Associados comments on the decision of the Brazilian Federal Supreme Court which recognised the constitutionality of the inclusion of excise tax in the social contributions taxable basis.
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Sponsored by VRBF AdvogadosPaulo Victor Vieira da Rocha and Marina da Silva Fernandes of VRBF Advogados discuss a case being decided by the Brazilian Supreme Court that focuses on the state level VAT rates applied to electric energy and telecommunication services.