International Tax Review (ITR)

The tax area of our law firm was recognized by the World Tax ranking, of the publication International Tax Review (ITR), in the General Corporate Tax category.

This survey, which is the leading specialized survey on tax practices, annually elects the best lawyers and law firms, in more than 50 countries.

We are thrilled with this achievement that reflects the commitment of all our professionals. We also thank our customers and partners for their continued trust in our work. 

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In Brazil, the distribution of profits and dividends calculated based on the results calculated by the companies is not subject to income tax. In practice, corporate entities tax their profit with a nominal rate, as a rule, at the rate of 34% (income tax “IRPJ”, its additional IRPJ and social contribution on net profit “CSLL”), but their distribution to domestic partners and shareholders is exempt, causing no further taxation. This exemption originates from a legislative change in 1995, with the enactment of Law 9249/95, which…

11 tax’s key Issues for multinationals and Brazilian companies

Briganti Advogados, as a renowned Tax Law office and international operations, supports the search for the best tax efficiency for Brazilian and foreign companies that run trades across various jurisdictions. This action seeks to plan the beginning of the business, whether it is the purchase and sale, distribution, eventual permanent investment, or the organization of an existing business structure that, due to some characteristics of the countries’ legislation involved, does not reach the best tax efficiency.  In our daily tax consulting practice, it is common…