Hermano Notaroberto Barbosa

New guidance on taxation of non-residents

Although they deal with specifc cases, the new tax rulings may affect the interpretation of other types of transactions on the financial and capital markets.

Taxation and accounting topics in M&A

Law No. 12.973/2014 marked the alignment between tax law and international standard accounting IFRS – International Financial Reporting Standards, but the challenges of this reconciliation are still frequent..

International tax cooperation: taking stock after five years

International tax transparency rules adopted by Brazil has opened up a new front in relations between tax authorities and taxpayers

6 Months into the LGPD: lessons and challenges

As the first comprehensive legislation focused on personal data processing in all sectors of the economy, the LGPD represents a substantial change in Brazilian law.

The tax challenges of crowdfunded donations

Because of their reach and nature, virtual crowdfunding campaigns have the potential to generate conflicts of jurisdiction over gifts tax, especially if the campaigns are poorly managed.

Where is the tax reform for the third sector?

Around the world, the third sector has become a force to be reckoned with. The greater the economic, political and social development of a country, the greater the recognition and importance of not-for-profit organizations in its civil society.

The tax challenges in donating goods

In the absence of a price, the tax authorities can use the goods’ market value, which normally exceeds acquisition or production cost. The result? An even higher tax burden for the donor.

Philanthropic donations should be tax deductible

Tax legislation prohibits deduction of “donations” and “noncompulsory contributions” in general, except for deductions of up to 2% of operating income in donations to not-for-profit civil entities.

Philanthropy is not a taxable activity,

By providing or supplementing public sector services, non-profit education and social assistance institutions help the state, to the benefit of society as a whole.