News | Court overturns withholding of 10% income tax on dividends under the Simples Nacional tax regime.
News | Court overturns withholding of income tax on dividends under the Simples Nacional tax regime. The Federal Court granted a favorable decision to a law firm opting for the Simples Nacional tax regime, overturning the requirement to withhold income tax on the distribution of profits to partners. The discussion arose after the publication of Law No. 15.270/2025, which included Article 6-A […]
Federal Government publishes provisional measure and changes rules for treatment of investment subsidies
Amid subsequent changes to the matter spearheaded by the Ministry of Finance, we see the publication this Thursday (August 31) of Provisional Measure (MP) No. 1,185/2023, which substantially alters the rules regarding state tax incentives and their use by taxpayers, if approved by the legislature. The main novelty concerns the inclusion of investment subsidies, a type of […]