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Argentina
TMF Group BV
Argentina's economy boomed in 2017, making it Latin America's third-largest market. Since then, the country has faced periods of financial crisis; its economy shrank by nearly 10% in 2020...
Brazil
Tauil & Chequer
Em 22 de Novembro de 2021, o Supremo Tribunal Federal ("STF") julgou o RE 714139 (Tema de Repercussão Geral nº 745) e decidiu pela inconstitucionalidade da alíquota majorada de ICMS nos setores...
Tauil & Chequer
On November 22, 2021, the Brazilian Supreme Court ("STF") ruled RE 714139 (Theme No. 745 with general repercussion) and decided that the increased ICMS rate levied on transactions with electricity...
Tauil & Chequer
On October 28, 2021, the Complementary Law No. 186 was published allowing the extension for up to 15 years of tax or financial-tax exemptions, incentives, and benefits related to ICMS.
Levy & Salomao Advogados
The amortization of goodwill paid for the acquisition of equity interest in a Brazilian target company stands out as the most relevant tax incentive when speaking of M&A transactions in Brazil.
Levy & Salomao Advogados
In an effort to reduce the tax cost of equity transactions, Brazilian companies have adopted business structures that allow taxpayers to benefit from the deduction of expenses incurred with the goodwill amortization.
Gaia Silva Gaede Advogados
The STJ recently analyzed an appeal filed by a corporate taxpayer that claimed there was a discrepancy in the case law development regarding application of a late payment fine in cases...
Levy & Salomao Advogados
The concept of goodwill has triggered endless controversy since its introduction in 1977.
Koury Lopes Advogados
Ainda, o documento afirma que eventual alteração na sistemática de creditamento do PIS/COFINS dependeria de alteração legislativa competente.
Koury Lopes Advogados
Furthermore, the document states that any change in the PIS/COFINS credit system would depend on a competent legislative change.
Koury Lopes Advogados
This decision represents an important victory for taxpayers, who defended the illegitimacy of this taxation, while most of the other Courts in the country were unfavorable to the thesis.
Koury Lopes Advogados
É importante notar, contudo, que embora o STF não tenha modulado os efeitos de tal decisão, isso ainda pode ser objeto de Embargos de Declaração pela União Federal.
Mexico
Chevez Ruiz Zamarripa
El 24 de noviembre de 2021 se publicó en el portal de Internet del Servicio de Administración Tributaria (www.sat.gob.mx) la primera versión anticipada de la Cuarta Resolución de Modificaciones...
Chevez Ruiz Zamarripa
El 20 de noviembre de 2021, el Gobernador Constitucional del Estado de Nuevo León presentó ante el Congreso del Estado el Paquete Fiscal para el ejercicio 2022...
Chevez Ruiz Zamarripa
El 21 de noviembre de 2021 el Servicio de Administración Tributaria (SAT) difundió a través de su portal de internet (https://www.sat.gob.mx), una quinta publicación correspondiente a...
Chevez Ruiz Zamarripa
El 12 de noviembre de 2021 se publicaron en la versión vespertina del Diario Oficial de la Federación el Decreto por el que se expide la Ley de Ingresos de la Federación para el Ejercicio Fiscal de 2022...
Chevez Ruiz Zamarripa
El 2 de noviembre de 2021 se publicaron en la Gaceta Oficial de la Ciudad de México las "Reglas de carácter general para la operación y el cumplimiento...
Chevez Ruiz Zamarripa
El 28 de octubre de 2021 se publicó en el Diario Oficial de la Federación el "DECRETO por el que se otorgan estímulos fiscales para incentivar el uso de medios de pago electrónicos".
Chevez Ruiz Zamarripa
El 18 de octubre de 2021 se publicó en el portal de Internet del Servicio de Administración Tributaria (www.sat.gob.mx) la cuarta versión anticipada de la Tercera Resolución de Modificaciones...
Chevez Ruiz Zamarripa
El 10 de octubre de 2021 el SAT difundió a través de su portal de Internet (https://www.sat.gob.mx), una cuarta publicación correspondiente...
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