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

The article “Presumed ICMS credits: absence of inclusion in the IRPJ and CSLL calculation bases”, written by Angelo Ambrizzi, head of our tax area, is featured in Estadão. The STJ ruled that presumed ICMS credits should not be included in the calculation bases for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL). […]

Internal market: what will change with the Tax Reform?

Mercado interno

The recently approved Tax Reform brought numerous changes to the current model of Brazilian taxation. Throughout the period of discussion of the final text, much has been said about the impacts suffered by the main sectors of the economy, including trade and, more specifically, the domestic market. The domestic market plays a fundamental role in […]