Articles from our daily lives

PIS and Cofins Credits on Employee Benefits: New Contours of the Input Concept and Opportunities for Companies

Analysis of PIS and Cofins tax credits on employee benefits, exploring the expanded interpretation of ‘inputs’ under the non-cumulative regime and recent legal precedents offering companies potential opportunities for tax credit recovery.

Reforma Tributária

Investment Grants – Tax Reform and IBS/CBS

The impacts of the Tax Reform on investment grants, highlighting that, despite the recent taxation by PIS/COFINS following Law No. 14,789/2023, these revenues were not included in the scope of IBS/CBS taxation. In this context, the debate arises regarding a potential revenue gap, as well as the legislator’s decision to restrict the new dual VAT solely to onerous transactions involving goods and services.

Reforma Tributária

Tax Reform and the Telecommunications Sector: Preparing for the New Era of Taxation

Tax Reform and Telecommunications: Understanding the Impacts of IBS, CBS, NFCom, Cashback, and the Fiscal and Operational Challenges in the Transition to the New Tax System.

Reforma Tributária