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Guarnera Advogados

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

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

Normative Resolution No 36 – visa issuance to immigrants who want to invest in Brazilian property

On November 21st., 2018, the National Immigration Council published the Normative Resolution No 36 (“NR 36”) that discipline the granting of residence to foreigners investing in Brazilian property.Through referred Resolution the Labor Department shall be… Normative Resolution No 36 – visa issuance to immigrants who want to invest in Brazilian property

INDICATION OF FINAL BENEFICIARY: Deadline for providing the information is coming to an end.

Through the publication of the Normative Instruction No. 1634/2016, amended by the Normative Instruction No. 1684/2016, the Internal Revenue Service of Brazil made it mandatory the provision of information relating to the final beneficiary of the following… INDICATION OF FINAL BENEFICIARY: Deadline for providing the information is coming to an end.