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STF's and STJ's Tax Agenda for the 2nd Half of 2024

With the mid-year recess ending, Brazil’s Superior Courts are preparing to review certain notable tax thesis in the second half of 2024. Among the tax cases before the Federal Supreme Court (STF), the following stand...more

Brazilian IRS Program Incentivizes Disclosure of Certain Tax Liabilities

On April 3, 2024, the Brazilian Internal Revenue Service (“Brazilian IRS”) published Normative Instruction RFB No. 2,184 (“IN/RFB No. 2,184/2024“), regulating a special program to incentivize the voluntary disclosure of...more

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