Showing 761 - 770 of 822 for "FIUS - Finocchio & Ustra Sociedade de Advogados" with applied filters
02 May 2023 by
On April 25th, 2023, the Brazilian Superior Court of Justice (STJ) reached a unanimous decision on Theme 1182, which concerned the exclusion of ICMS tax benefits from the calculation of the Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL).
13 April 2023 by
On 28 March 2023, the government presented Bill of Law 8186 ("Bill"), which provides a set of amendments to the General Tax Law (Abgabenordnung, AO) dated 22 May 1931 and introduces new procedural aspects applicable to taxpayers.[1] The Bill also introduces new bilateral and multilateral advance pricing agreement procedures, together with the possibility to issue, withdraw or amend a tax assessment further to a mutual agreement procedure (MAP) or an arbitration decision. Lastly, the Bill proposes a transfer pricing (TP) documentation requirement for transactions between associated enterprises, while further details regarding the scope, exact content and magnitude will be unveiled soon in a coming grand ducal decree.
16 March 2023 by
The Luxembourg legislator and administration have brought several legislative changes impacting the real estate industry in Luxembourg, and further legal initiatives have been announced in draft bills. The Luxembourg Constitutional Court also issued an important decision.
15 February 2023 by
The recent decision of the Court of Justice of the European Union (‘CJEU’) in case C-656/211, challenges the Stamp Tax liability applicable to marketing fees (and management fees including marketing services) paid by collective investment undertakings to management companies or financial entities (e.g., banks, credit institutions, etc.).
27 January 2023 by
The Portuguese State Budget Law for 2023 – in force since 1 January 2023 – brought a set of legal updates with significant impact on the real estate sector. With this in mind, we now highlight the new conditions for the application of the Real Estate Transfer Tax (“RETT”) exemption to the purchase of properties for resale and the new rules on the assessment of the taxable value of properties in real estate exchanges.
01 December 2022 by
Deloitte Brazil’s tax consulting service, with its team of experienced and market-recognized professionals, is widely recognized as a first-tier service provider in the country. With more than 1,700 skilled professionals located in 15 offices, covering a broad scope of tax services, Deloitte Brazil’s tax team is focused on innovative tax technology.
14 November 2022 by
Deloitte LATAM Regional Profile (Indirect Tax)
11 November 2022 by
Deloitte LATAM Regional Profile (Tax Controversy)
29 September 2022 by
New temporary VAT rates in Luxembourg
03 August 2022 by
Abreu Advogados advised the Portuguese company BMcar in the acquisition, in joint venture with the French group BYmyCAR, of BMW Madrid - BMW Group's branch in the Spanish capital and the largest dealership contract of the German brand in the Iberian Peninsula.