Do sons-in-law and daughters-in-law have the right to inherit from their parents-in-law? See what the law says

 

How long must a couple live together to be entitled to inherit?

 

TJSP rules out ITCMD on inheritances and donations from abroad

Tax agreement discussed for years is closer

In an article in Valor Econômico, partner Leonardo Briganti talks about the tax agreement that has been discussed for years and is getting closer to happening. Brazil is reviewing its stance on international agreements as it moves towards the OECD. This directly affects tax experts, as it implies new interpretations of these agreements.

According to Leonardo, the Brazil-Singapore, Brazil-Switzerland and Brazil-United Arab Emirates agreements follow the OECD guidelines against tax evasion and the transfer of capital to tax havens.

“The changes, especially with regard to the Transfer Pricing Law, are significant, as they converge with the standard followed internationally by the vast majority of developed countries, as well as the US, in line with UN and OECD recommendations,” says Briganti.

Read the full article at https://valor.globo.com/publicacoes/especiais/brasil-eua/noticia/2024/05/22/acordo-tributario-discutido-ha-anos-esta-mais-proximo.ghtml

Return

Author

Leonardo Briganti

Leonardo Briganti

Related publications

A couple is in a stable union and one of them receives an inheritance. In the event of separation, do these assets come into the equation?

In an article for Correio Braziliense, lawyer Samantha Teresa Berard Jorge clarifies that, in a stable union without a contract, inheritances are not included in the division of assets, but their fruits can be shared. “The inheritance received during the stable union does not enter into the division of assets in the event of separation, following the partial communion regime, unless the inherited assets are converted or replaced, and it is crucial to document these changes,” explains Samantha. Check out the full article at https://www.correiobraziliense.com.br/direito-e-justica/2024/06/6876497-namoro-uniao-estavel-e-casamento-entenda-os-detalhes-e-diferencas.html
Keep reading

Taxation of profits and dividends: legislative change

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…
Keep reading

The possibility of dismissal without just cause and the judgment of the subject by the STF

It is again on the agenda in the STF, the subject of the possibility or not of the dismissal, by the employer, without just cause of its employees through the trial that will take place in a virtual way, at first between the 19th and 26th of May. In an interview with Link Jurídico, the lawyer specializing in Labor Law, Giovana Angelis, comments on. Stay on top of the subject and check out the full interview: https://lnkd.in/daHQ88Di
Keep reading