Flávia Cavalcanti

Flávia Cavalcanti

Mayer Brown

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Superior Court of Justice Changes Understanding on Statute of Limitations for Offsetting Tax Credits Arising from Judicial...

The Second Panel of the Brazilian Superior Court of Justice (STJ) recently issued a significant decision regarding the time limit for the offset of tax credits recognized in final and unappealable judicial decisions. The...more

6/5/2025  /  Appeals , Brazil , Judicial Authority , Statute of Limitations , Tax Credits , Taxation

National Congress Approves Additional CSLL to Adapt to OECD Globe Rules and New Provisions Related to Brazilian Worldwide Taxation...

I – ADDITIONAL CSLL - Following the House of Representatives’ approval just one day before, the Brazilian Federal Senate approved, on December 18, 2024, Bill of Law No. 3,817/2024 (the “bill”), which introduces an...more

12/24/2024  /  Brazil , Income Taxes , Proposed Regulation , Tax Credits , Tax Legislation , Tax Rates
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