http://www.kpmg.com/_layouts/feed.aspx?xsl=1&web=/BR/en/Estudos_Analises/RSSFeeds&page=300c1574-09b5-4697-b42a-305bfc7deb2b&wp=0d0ab85e-ac41-4154-abb8-dd750aa2dd2dTax-feed60http://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-PM-612-2013.aspxPublished in the Official Gazette on April 4th, Provisional Measure 612 brought a significant change to the presumed profit method for the calculation of the Corporate Income Tax by Brazilian entities.Tue, 09 Apr 2013 20:58:39 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-IOF-Infrastructure.aspxAiming at contributing to boost the investments in the infrastructure sector, the Brazilian Government issued Decree 7,975, on April 1st, 2013...Wed, 03 Apr 2013 21:03:11 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/Tax_News_Dividend_distributions.aspxDividend distributions – Potential taxation on distributions based on profits not previously taxed at the level of the companiesWed, 27 Mar 2013 17:14:10 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-Brazil-Changes-transfer-pricing-rules2.aspxBrazil’s federal tax authority in late 2012 issued guidance (Normative Instruction 1,312/12) to implement changes in the transfer pricing legislation...Mon, 04 Feb 2013 14:07:08 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-ICMS-changes-eletronic-industry.aspxThe state of São Paulo has published two decrees which changed the ICMS taxation rules on electronic devices sales. Mon, 04 Feb 2013 13:42:39 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-IOF-changes-legislation.aspxThe Decree 7,683 published on February 29th, 2012, introduced specific changes to the IOF (Tax on Financial Transactions) legislation – compiled in Decree 6,306/2007Mon, 20 Aug 2012 16:23:13 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-Resolution13-2012.aspxThe recently issued Resolution 13 of 2012 changed to 4% the rate of the ICMS (State VAT) applicable to interstate transactions involving imported goods up to January 1, 2013. Mon, 20 Aug 2012 16:07:11 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-Transfer-Pricing.aspxNormative Opinion RFB # 1/2012 – Regulates de Application of Transfer pricing Method (PVL 35%) for the FY 2010 (January through May) Mon, 20 Aug 2012 15:17:00 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-New-tax-obligation.aspxNormative Instruction 1,277, published on June 29th, 2012 (“IN 1,277/2012”), established a new tax obligation under which specific transactions ...Tue, 28 Aug 2012 13:08:00 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-Brazil-Changes-transfer-pricing-rules.aspxChanges to Brazil’s transfer pricing rules concern the resale price method, and include new transfer pricing methods for commodity transactions...Wed, 08 Aug 2012 18:16:13 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-New-tax-incentives-manufacturing.aspxThe new measures consist of some tax incentives and tax benefits that may entitle companies from specific sectors of industrial activities to tax credits and exemptions.Wed, 08 Aug 2012 17:55:14 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-Changes-Pre-Exporting.aspxThe pre-export financing is a specific financing arrangement created with the purpose of encouraging exports in Brazil.Mon, 27 Aug 2012 19:46:36 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-Cofins-Importacao.aspxThe MP nº 563, brings some changes, among which: new incentive programs; changes to existing programs, punctual exonerations; transfer pricing application...Fri, 17 Aug 2012 21:26:23 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews-IOF-tax-rate-on-foreign-loans.aspxIOF tax rate on foreign loans: Minimum term reduced from 5 to 2 years. Mon, 20 Aug 2012 16:37:25 GMThttp://www.kpmg.com/BR/en/Estudos_Analises/artigosepublicacoes/Pages/TaxNews_Minister-of-Finance-Ordinance-370.aspxIn reference to MP 539 and Decree 7536, it was published by the Minister of Finance, on August 1st, 2011 Ordinance (Portaria) 370 that extends the due date for payment of IOF tax incident on derivative transactions.Mon, 20 Aug 2012 16:33:31 GMT