Infographic: What PEC 45/2019 approved in and what remains to be discussed?

Related publications

8 questions and answers about taxation of investments abroad

The government has changed the taxation rules for individuals who have investments, controlled entities or trusts abroad. The changes were published by Provisional Measure (MP) 1,171, on the last 30th in an extraordinary edition of the Official Gazette. In an interview with ESTADÃO, Mariana A. explains about the MP, mainly with regard to the taxation of controlled entities and trusts. To check it out, visit: https://lnkd.in/dzRqRccA

Digital heritage: social networks as heritage

In an article for ESTADÃO, Dandara Piani talks about digital inheritance and social networks as heritage, since legislative movements have been trying to keep up with the rapid evolution of the digital age, such as the Civil Code reform project. “The digital age has brought new business models and professional recognition, but it also raises questions about the fate of social media after the death of influencers. Without clear regulation, a will can be crucial in defining who will control and financially benefit from these…

TJSP rules out ITCMD on inheritances and donations from abroad

In an article for Monitor Mercantil, Carolina Pereira Rezende and Samantha Teresa Berard Jorge comment on the recent decisions of the TJSP that applied the STF’s understanding of Theme 825 to rule out the collection of ITCMD on inheritances and donations from abroad. “As a reminder, Theme 825, judged under general repercussion by the Federal Supreme Court, defined that states are unable to collect ITCMD without the intervention of a Complementary Law, when assets, inheritances, donors or deceased persons are located abroad,” they add. Read…