Brazilian Federal Revenue Service Tax Settlements: a strategic opportunity for companies
Created by Law 13,988/2020, Tax Settlement allows taxpayers negotiate tax liabilities, resolve disputes with the tax authorities, and reach faster, more predictable outcomes. Its use at the Brazilian Federal Revenue Service (RFB) has expanded in recent years; according to the 2025 “PGFN in Numbers” report from the Office of the Attorney General of the National […]
Brazilian Federal Revenue Service narrows the base for calculating Interest on Equity by subordinate regulation
The Brazilian Federal Revenue Service (RFB) issued Tax Directive 2,201/24 to implement the new rules on Interest on Equity (JCP) introduced by Law 14,789/23 (Subsidies Law). The Directive identifies which shareholders’ equity accounts may, or may not, be used to calculate JCP. Interest on Equity is a form of shareholder remuneration available to companies taxed […]