Plastics sector: what will change with the Tax Reform?

Setor plástico

Plastic, notable for its durability, lightness and efficiency, plays a crucial role in various sectors, including medicine, the automotive industry and construction, providing a lower environmental impact compared to other materials. Once considered a villain, the sector has adapted to the demands of sustainability so that plastic, in the vast majority of cases, is recyclable […]

Logistics service providers: what will change with the Tax Reform?

What are logistics services? Logistics services encompass various management activities, planning, checking and moving stocks, distribution centers, loading and unloading goods and creating strategic delivery routes. All the activities linked to logistics services seek to optimize companies’ internal processes, since these structures play a decisive role for some sectors (agribusiness, the consumer goods industry, the […]

Infoproducers: what will change with the Tax Reform?

What are infoproducers? Infoproducers are experts in a particular field or activity, whose knowledge is shared through apps, online courses, e-books, audio-books, podcasts or access materials in digital format (paid or not). The key to defining an infoproducer lies in their ability to transform their technical/specific knowledge into a product. Infoproducers can operate as individuals […]

Presumed ICMS credits: absence of inclusion in the IRPJ and CSLL calculation bases

Créditos presumidos de ICMS

In a remarkable decision by the Superior Court of Justice (STJ), it was established that presumed ICMS credits should not be included in the IRPJ and CSLL calculation bases. This decision, made by the First Section when it ruled on a motion for divergence, highlights a coherent interpretation of federal principles, which directly influences the […]