Gaia Silva Gaede Advogados
Brazil Guide 2023
Gaia Silva Gaede Advogados
Email address
[email protected]Contact number
+55 11 3797 7400Share profile
About
ABOUT US
More than a law firm, we are a team of lawyers committed to providing a state-of-the-art and specialized legal advice.
Our work is focused on having in-depth understanding of each client’s business and providing skilled solutions for companies from a wide range of industries.
Gaia Silva Gaede Advogados has over 300 professionals and a board of 43 partners prepared to meet and exceed our Client’s needs.
OUR PURPOSE
We offer high-level legal services, respecting our values always in a resolute, committed and independent way.
OUR OFFICES
We are strategically located in five major cities in Brazil to provide a solid service to our clients: São Paulo, Rio de Janeiro, Curitiba, Belo Horizonte and Brasília.
PRACTICE AREAS
Our lawyers are focused, dedicated, and committed to an excellentresult in the following practice areas:
- Tax
- Customs
- Social Security
- Corporate
- M&A
- Contracts and Transaction Structuring
- Civil
- Wealth Planning
- Corporate Governance and Compliance Programs
- Labor and Employment
- Regulatory
- Digital Law
AWARDS AND RECOGNITION
We are recognized by the legal community throughout Brazil and abroad.
ABOUT US
More than a law firm, we are a team of lawyers committed to providing a state-of-the-art and specialized legal advice.
Our work is focused on having in-depth understanding of each client’s business and providing skilled solutions for companies from a wide range of industries.
Gaia Silva Gaede Advogados has over 300 professionals and a board of 43 partners prepared to meet and exceed our Client’s needs.
OUR PURPOSE
We offer high-level legal services, respecting our values always in a resolute, committed and independent way.
OUR OFFICES
We are strategically located in five major cities in Brazil to provide a solid service to our clients: São Paulo, Rio de Janeiro, Curitiba, Belo Horizonte and Brasília.
PRACTICE AREAS
Our lawyers are focused, dedicated, and committed to an excellentresult in the following practice areas:
- Tax
- Customs
- Social Security
- Corporate
- M&A
- Contracts and Transaction Structuring
- Civil
- Wealth Planning
- Corporate Governance and Compliance Programs
- Labor and Employment
- Regulatory
- Digital Law
AWARDS AND RECOGNITION
We are recognized by the legal community throughout Brazil and abroad.
ABOUT US
More than a law firm, we are a team of lawyers committed to providing a state-of-the-art and specialized legal advice.
Our work is focused on having in-depth understanding of each client’s business and providing skilled solutions for companies from a wide range of industries.
Gaia Silva Gaede Advogados has over 300 professionals and a board of 43 partners prepared to meet and exceed our Client’s needs.
OUR PURPOSE
We offer high-level legal services, respecting our values always in a resolute, committed and independent way.
OUR OFFICES
We are strategically located in five major cities in Brazil to provide a solid service to our clients: São Paulo, Rio de Janeiro, Curitiba, Belo Horizonte and Brasília.
PRACTICE AREAS
Our lawyers are focused, dedicated, and committed to an excellentresult in the following practice areas:
- Tax
- Customs
- Social Security
- Corporate
- M&A
- Contracts and Transaction Structuring
- Civil
- Wealth Planning
- Corporate Governance and Compliance Programs
- Labor and Employment
- Regulatory
- Digital Law
AWARDS AND RECOGNITION
We are recognized by the legal community throughout Brazil and abroad.
ABOUT US
More than a law firm, we are a team of lawyers committed to providing a state-of-the-art and specialized legal advice.
Our work is focused on having in-depth understanding of each client’s business and providing skilled solutions for companies from a wide range of industries.
Gaia Silva Gaede Advogados has over 300 professionals and a board of 43 partners prepared to meet and exceed our Client’s needs.
OUR PURPOSE
We offer high-level legal services, respecting our values always in a resolute, committed and independent way.
OUR OFFICES
We are strategically located in five major cities in Brazil to provide a solid service to our clients: São Paulo, Rio de Janeiro, Curitiba, Belo Horizonte and Brasília.
PRACTICE AREAS
Our lawyers are focused, dedicated, and committed to an excellentresult in the following practice areas:
- Tax
- Customs
- Social Security
- Corporate
- M&A
- Contracts and Transaction Structuring
- Civil
- Wealth Planning
- Corporate Governance and Compliance Programs
- Labor and Employment
- Regulatory
- Digital Law
AWARDS AND RECOGNITION
We are recognized by the legal community throughout Brazil and abroad.
Ranked Offices
Provided by Gaia Silva Gaede Advogados
- São Paulo - SPAv. Pres. Juscelino Kubitschek, 1830 Condomínio do Edifício São Luiz Torre II 8º andar - Conjunto 82, Itaim Bibi, São Paulo - SP, Sao Paulo, Brazil, 04543-900
- Web: www.gsga.com.br
- Tel: +55 11 3797 7400
- View ranked office
- Curitiba - PRRua Eurípedes Garcez do Nascimento 1281 – Ahú, , Curitiba - PR, Paraná, Brazil, 80540-280View ranked officeRio de Janeiro - RJAv. Almirante Barroso 81 Edifício Torre Almirante- 24º andar, Centro, Rio de Janeiro. , Rio de Janeiro - RJ, Rio de Janeiro, Brazil, 20031-004View ranked office
Gaia Silva Gaede Advogados rankings
Articles, highlights and press releases
17 items provided by Gaia Silva Gaede Advogados
Income Tax Exemption for Certain Investments Made by Foreigners
A Provisory Measure (MP) issued by the Brazilian government reduced to zero the income tax owed by foreigners who have certain investments here.
Government Extends Benefits on Taxation of Brazilian Multinational Profits
The Brazilian federal government has enacted a provisory measure (MP) that renews for two years certain provisions that deal with worldwide taxation set to expire as from 2023.
Superior Court of Justice – Interest on Capital Invested in Prior Years
In recent judgments, the Superior Court of Justice (STJ) handed down two decisions favorable to taxpayers, authorizing the deductibility of expenses incurred by companies on payment of expenses for Interest on Capital Invested (JCP) from prior years.
Travel Agencies – Reduction of Brazilian Federal Withholding Income Tax
To enhance the competitiveness of Brazilian travel agencies on international operations where they serve as intermediaries, the Federal Government has enacted Provisory Measure (MP) 1.138/2022 to reduce the Withholding Income Tax (IRRF) on such operations for a total five-year period.
Towards the end of last year, December 29, 2022, Brazil’s transfer pricing rules changed substantially with Provisory Measure (MP) 1.152/2022 as regards determination of transfer prices on controlled transactions carried out between Brazilian companies and their related parties abroad.
Waiver of financial statements for Brazilian subsidiaries overseas
On December 13, 2022, Brazil’s highest administrative tax appeals panel, the Administrative Tax Appeals Council (CARF), did away with arbitration of profit for Brazilian income tax purposes (Corporate Income Tax – IRPJ and Social Contribution on Net Income – CSLL) for subsidiaries of Brazilian compa
Brazil signs another Treaty to avoid Double Taxation, now with the UK
On November 29, 2022, Brazil signed another international treaty, this time with the United Kingdom, to eliminate double taxation on income and prevent tax evasion. Until now, the two countries did not have such a treaty signed and the new measure will contribute to greater legal security between th
Norway and Brazil sign new Treaty to avoid Double Taxation
On November 4th, 2022, Brazil signed an international agreement with Norway that, among other things, would eliminate double taxation on income, as well as prevent tax evasion.
New Administration intends to take up tax reform again
With the new government of President Luis Inácio da Silva (Lula), the Ministry of the Treasury will now have seven secretariats, as follows: Executive Secretariat; Special Federal Revenue Secretariat; National Treasury Secretariat; International Affairs Secretariat; Economic Policy Secretariat; Econ
Reopening of the Brazilian Tax and Criminal Amnesty Program
Federal Law 13,428 was enacted in March 30th 2017 ruling the reopening of the Brazilian Special Regime for Tax and Exchange Legalization (“RERCT”), taking into consideration the success of its first version, which represented an extra revenue for tax authorities in 2016 of over BRL 45 billion.<br/>The main…
<b>1. Brief Introduction to the Brazilian Transfer Pricing Legislation</b><br/>The Brazilian transfer pricing rules were introduced into the local legislation by means of Law 9,430, from 1996, coming into force in 1997. Having been inspired by the US legislation, these rules’ main goal is to prevent the shifting…
Dudas en la legislación del Programa de Regularización Tributaria – PRT
El recién creado Programa de Regularización Tributaria – PRT, instituído por la MP 766/2017, publicada en 05/01/17, es uno de los temas jurídicos brasileños sobre los cuales más se habla en el comienzo del año 2017. Pero diferentemente de lo que pasó con los programas similares anteriores, en los cuales…
Income Tax Exemption for Certain Investments Made by Foreigners
A Provisory Measure (MP) issued by the Brazilian government reduced to zero the income tax owed by foreigners who have certain investments here.
Government Extends Benefits on Taxation of Brazilian Multinational Profits
The Brazilian federal government has enacted a provisory measure (MP) that renews for two years certain provisions that deal with worldwide taxation set to expire as from 2023.
Superior Court of Justice – Interest on Capital Invested in Prior Years
In recent judgments, the Superior Court of Justice (STJ) handed down two decisions favorable to taxpayers, authorizing the deductibility of expenses incurred by companies on payment of expenses for Interest on Capital Invested (JCP) from prior years.
Travel Agencies – Reduction of Brazilian Federal Withholding Income Tax
To enhance the competitiveness of Brazilian travel agencies on international operations where they serve as intermediaries, the Federal Government has enacted Provisory Measure (MP) 1.138/2022 to reduce the Withholding Income Tax (IRRF) on such operations for a total five-year period.
Towards the end of last year, December 29, 2022, Brazil’s transfer pricing rules changed substantially with Provisory Measure (MP) 1.152/2022 as regards determination of transfer prices on controlled transactions carried out between Brazilian companies and their related parties abroad.
Waiver of financial statements for Brazilian subsidiaries overseas
On December 13, 2022, Brazil’s highest administrative tax appeals panel, the Administrative Tax Appeals Council (CARF), did away with arbitration of profit for Brazilian income tax purposes (Corporate Income Tax – IRPJ and Social Contribution on Net Income – CSLL) for subsidiaries of Brazilian compa
Brazil signs another Treaty to avoid Double Taxation, now with the UK
On November 29, 2022, Brazil signed another international treaty, this time with the United Kingdom, to eliminate double taxation on income and prevent tax evasion. Until now, the two countries did not have such a treaty signed and the new measure will contribute to greater legal security between th
Norway and Brazil sign new Treaty to avoid Double Taxation
On November 4th, 2022, Brazil signed an international agreement with Norway that, among other things, would eliminate double taxation on income, as well as prevent tax evasion.
New Administration intends to take up tax reform again
With the new government of President Luis Inácio da Silva (Lula), the Ministry of the Treasury will now have seven secretariats, as follows: Executive Secretariat; Special Federal Revenue Secretariat; National Treasury Secretariat; International Affairs Secretariat; Economic Policy Secretariat; Econ
Reopening of the Brazilian Tax and Criminal Amnesty Program
Federal Law 13,428 was enacted in March 30th 2017 ruling the reopening of the Brazilian Special Regime for Tax and Exchange Legalization (“RERCT”), taking into consideration the success of its first version, which represented an extra revenue for tax authorities in 2016 of over BRL 45 billion.<br/>The main…
<b>1. Brief Introduction to the Brazilian Transfer Pricing Legislation</b><br/>The Brazilian transfer pricing rules were introduced into the local legislation by means of Law 9,430, from 1996, coming into force in 1997. Having been inspired by the US legislation, these rules’ main goal is to prevent the shifting…
Dudas en la legislación del Programa de Regularización Tributaria – PRT
El recién creado Programa de Regularización Tributaria – PRT, instituído por la MP 766/2017, publicada en 05/01/17, es uno de los temas jurídicos brasileños sobre los cuales más se habla en el comienzo del año 2017. Pero diferentemente de lo que pasó con los programas similares anteriores, en los cuales…