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INTRODUCTION The subject of tax planning in Brazil underwent a historical change in the early XXI century due to the doctrinal influence of economic approach theory. Since then, administrative courts have dealt with this subject using an approach strongly influenced by what is called the jurisprudence of values. This doctrine was imported into Brazil with [...]

By | 16 July, 2018|Sem categoria|0 Comments

Annual General Meeting and Approval of Annual Financial Statements of 2017

Dear Sirs, As per the Brazilian Corporate Law, all Brazilian companies must hold an annual shareholder’s meeting whereby they, among other matters, will discuss and approve the financial statements issued by the company related to the previous fiscal year’s accounts and the destination of profits accrued thereon. The annual shareholder’s meeting must occur within four [...]

By | 21 February, 2018|Sem categoria|0 Comments

Brazil’s Journey Towards International Fiscal Transparency – AHK Recht & Steuern Newsletter

The German-Brazil Chamber of Commerce and Industry (AHK) has published the 2nd edition of the "Recht & Steuern" Newsletter for 2017. In this edition, associates Marília Faustino, Flávio Fujita and Daniel Nocetti published an article about the journey Brazil is taking towards international fiscal transparency, especially regarding the Convention on Mutual Administrative Assistance in [...]

By | 6 June, 2017|Articles, Sem categoria|0 Comments