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Legal highlights

Legal highlights

Software Taxation – Consultation Solution COSIT No. 107/23 changes the understanding of tax assessment on remittances abroad due to international licensing of software

9 de April de 2024

The Brazilian Federal Revenue Service (“RFB”), through its Coordination of the Taxation System (“COSIT”), signed on June 6, 2023, a new understanding regarding the assessment of the Social Contributions PIS-Import and COFINS-Import on the amounts paid, credited, delivered, employed or sent by individuals or legal entities domiciled in Brazil to residents domiciled abroad, for software […]

Legal highlights

Approaching deadline for annual partners meeting and annual shareholders meeting

21 de March de 2023

Annually, in the four months following the end of the fiscal year, the Partners Meetings, in the case of limited liability companies (art. 1.078 of the Civil Code), or the Annual Shareholders Meetings (AGO), in the case of corporations (art. 132 of the Corporations Law) must be held for the following purposes: Take the management […]