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

Amendment of the Brazilian Black and Gray Lists: Normative Instruction Irs Nº 2265/2025

On May 13, 2025, the Brazilian Federal Revenue Service (IRS) published Normative Instruction no. 2,265/2025, which amends the Brazilian black and gray lists established by Normative Instruction no. 1,037/2010....more

5/15/2025  /  Brazil , International Tax Issues , New Legislation , Tax Reform , Taxation
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