News and features

Articles

Article type
Practice area

Showing 1 - 5 of 5

News & Analysis

Brazilian succession planning made easier: advance tax ruling wards off capital gains tax in closed-end investment fund quota gift

29 July 2021 by Junqueira Ie Advogados - Diego Enrico Peñas and David Martins

Brazilian tax authorities have recognized this last June, through Advance Tax Ruling No. 98/2021, that forced heirship advancement, made through the gift of closed-end investment fund quotas, is not considered redemption of investment for tax purposes and, as such, does not trigger income tax when made at cost basis.

News & Analysis

Brazil: Covid-19 leads younger people to seek succession planning

29 April 2021 by Junqueira Ie Advogados

Succession planning experts say it has been surprising to see how younger people have been increasingly concerned about this issue.
News & Analysis

More tax news for financial institutions in Brazil?

30 March 2021 by Junqueira Ie Advogados - Brazil

In an unprecedented fiscal maneuver, Brazilian Federal Government determined early in March to increase the tax burden on financial institutions, the chemical industry and on the purchase of vehicles by persons with disabilities
News & Analysis

Brazilian case law on foreign service’s payments requires attention

17 February 2021 by Junqueira Ie Advogados

Supreme coury decision amends verification procedure
News & Analysis

Why is ITCMD trending on the Brazilian tax world?

09 November 2020 by Junqueira Ie

The Brazilian Estate and Gift Tax (“ITCMD”) has been thoroughly present in the media during the past few weeks, be it because of recent case law revisions brought about by new jurisprudence[1], or by the onset of major Investigations on ITCMD tax evasion.