Monthly Archives: February 2019

New Regulation on Income Tax introduces important changes in the taxation of inheritance and donation to non-residents

The New Regulation on Income Tax was published in 22.11.2018 (Decree 9.580/2018) and entered into force on the same date.At first, from a general reading of its more than a thousand articles, this regulation was considered a consolidation of the regulations, with the updating of concepts and the regulation of fiscal nature’s topics that, during […]

The deadline for the presentation of the Brazilian Capital Declaration abroad The deadline for the presentation of the Brazilian Capital Declaration abroad (DCBE) to the Central Bank of Brazil is already in progress.

The deadline for the presentation of the Brazilian Capital Declaration abroad (DCBE) to the Central Bank of Brazil is already in progress. Last week, it started to run the deadline for the presentation of the Brazilian Capital Declaration abroad that has to be sent through the Central Bank System of Brazil within the 05.04, to […]

Normative Instruction 1870/19, published on January 29, 2019, provides important clarifications on the systematic application of the transfer price in Brazil

Normative Ruling no. 1870/19 of Federal Revenue Service changes rules of Transfer Price The Normative Ruling 1870/19 that was published on January 29, 2019 brought important enlightenments about the systematic application of transfer price in Brasil. Most of the changes look after clarifying important aspects of the norm, giving the taxpayer more details about the […]