We provide advice on taxation, issue legal opinions on the interpretation of the Brazilian legislation, conduct analysis of opportunities for lawful tax planning. We also represent our clients in court and administrative proceedings regarding various discussions and theses submitted to Judicial Courts and the various administrative instances in Brazil. We also provide legal assistance regarding:
- Federal Taxes (IRPJ – Corporate Income Tax, IRPF – Individual Income Tax, CSLL – Social Contribution on Profits, PIS – Contribution to Social Integration Program, COFINS – Contribution to Social Security Financing and IPI – Import Tax)
- State and Municipal (Local) Taxes (ICMS – Value-Added Tax, ISS – Services Tax, ITBI – Real Estate Conveyance Tax, ITCMD – Estate and Gift Tax, IPVA – Tax on Vehicles and IPTU – Urban Real Estate Tax)
- Social Security Contributions (“employer”, CPRB – Social Contribution on Gross Revenues, GIIL-RAT – Level of Incidence of Disability Arising from Environmental Labor Risks and “third parties”)
- Tax/Mining Law (CFEM – the Brazilian Mining Royalty)
- Compliance: review of tax procedures and use of tax credits
