2015

Reciprocity principle in international law and tax exemption for airlines
Bruno Fernandes Dias has posted on his blog dedicated to Brazilian judicial and administrative courts’ rulings a comment on AEROVIAS NACIONALES DE COLOMBIA S/A AVIANCA v. UNIAO FEDERAL. He discusses the reciprocity ...
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2015

Base Erosion and Profit Shifting no Supremo Tribunal Federal
Bruno Fernandes Dias has posted on his blog dedicated to Brazilian judicial and administrative courts’ rulings a comment on the direct action for the declaration of unconstitutionality (ADI No. 5.366) filed before the ...
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2015

Foreign investment & vehicle companies & capital gains
Bruno Fernandes Dias has posted on his blog dedicated to Brazilian judicial and administrative courts’ rulings a comment on Acórdão Nº 14-01-001.240, issued by the Administrative Council of Tax Appeals. Federal ...
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2015

Payments to foreign companies and withholding income tax
Bruno Fernandes Dias has posted on his blog dedicated to Brazilian judicial and administrative courts’ rulings a comment on REsp 1161467/RS. The Superior Court of Justice has discussed the tax implications concerning ...
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2014

Tax collection in Brazil
The different levels of government in Brazil are responsible for the taxation of different fields of economic activities of individuals and businesses. Starting with the Federal Constitution, a significant volume of standards ...
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