STJ: ISS, not ICMS, is levied on advertising on websites
The ministers of the 1st Chamber of the Superior Court of Justice (STJ) decided, unanimously, that the activity of posting advertising material on websites does not fall within the concept of...
Carf: social security contributions are not levied on hiring bonuses
The 2nd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood, by unanimous vote, that social security contributions do not apply to the hiring bonus,...
STF: majority prohibits increased ICMS on energy and telecom in five states
The ministers of the Federal Supreme Court (STF) formed a majority to declare the unconstitutionality of laws from the states of Goiás, Minas Gerais, Pará, Rondônia and Tocantins that instituted a tax rate of...
Taxing dividends is a 'completely nonsensical' idea, says Everardo Maciel
Below are the main points defended by Everardo Maciel. Initial step A reform of the current tax system must begin with a broad diagnosis that detects the problems. This must be done...
IRPJ is not levied on fees paid to administrators and advisors
Companies have the right to deduct, when calculating the real profit that will serve as the basis for calculating Corporate Income Tax, the fees paid to...