LATEST ARTICLES
Brazil
Koury Lopes Advogados
O Imposto sobre Transmissão "Causa Mortis" e Doação de Quaisquer Bens ou Direitos (ITCMD) é um tributo estadual previsto na Constituição Federal de 1988, no artigo 155, inciso I.
Gaia Silva Gaede Advogados
The STJ recently analyzed an appeal filed by a corporate taxpayer that claimed there was a discrepancy in the case law development regarding application of a late payment fine in cases...
Gaia Silva Gaede Advogados
The Supreme Court has finally decided the case that deals with the exclusion of ICMS tax from the PIS and COFINS tax calculation bases.
Gaia Silva Gaede Advogados
The Supreme Court has scheduled the hearing of a motion for clarification of a decision that deals with the exclusion of the ICMS tax...
Koury Lopes Advogados
As sessões virtuais/telepresenciais têm agilizado o ritmo de julgamentos do STF, que, além dos diversos temas fiscais analisados em 2020, continuam a tratar de temas tributários relevantes...
Koury Lopes Advogados
Sob a presidência do Ministro Luiz Fux, empossado no último dia 10/09/2020, o Supremo Tribunal Federal divulgou a Pauta de Julgamentos do Plenário,...
Koury Lopes Advogados
O Projeto de Lei nº 529/2020 proposto pelo Governador João Doria, que estabelece novas regras para o ITCMD (imposto sobre heranças e doações), recebeu parecer favorável do relator e segue em regime de urgência ...
Candido Martins Advogados
The main difference between PGBL and VGBL is how income tax is levied on such plans.
Katz Advogados
In contrast to many European Countries and the US, Brazil has a considerably low taxation on succession. Inter vivos (donation) and Causa Mortis (succession) are regulated by the State, but are limited by Federal Legislation to eight per cent (8%).
Chile
Harris Gomez Group
The concept of an inheritance tax is certainly not something new. In fact, it dates back as far as the sixth year BCE, when the Vicesima heraditatum was imposed by the Roman Emperor Augustus.
ESPINOSA & ASOCIADOS
The general statutory corporate income tax (First Category Tax) rate for Chilean entities including Chilean branches of foreign companies is 17%.
Colombia
Reyes Abogados Asociados
La tributación de los asalariados fue incrementada dramáticamente, sin que medie ninguna razón de progresividad o de igualdad social como sustento.
Ecuador
CorralRosales
La Corte Constitucional mediante sentencia 110-21-IN/22 expedida el 28 de octubre de 2022 declaró la inconstitucionalidad parcial de la Ley Orgánica Para el Desarrollo Económico y Sostenibilidad...
CorralRosales
On October 28, the Constitutional Court issued the ruling 110-21-IN/22 by which it declared the partial unconstitutionality of the Law for Economic Development and Fiscal Sustainability...
Dentons Paz Horowitz
Resuelve expedir el procedimiento para que los sujetos pasivos autoricen mediante el portal web la ejecución de sus trámites a terceras personas ...
Mexico
EC Legal Rubio Villegas
On September 6 of 2016, Congressman Jorge Alvarez Maynez, of the Movimiento Ciudadano Party, sent a bill to the House of Representatives related to inheritances and donations received by individuals ...
Basham, Ringe y Correa, S.C.
On September 6, 2016, a bill for amending certain provisions of the Mexican Income Tax Law was introduced by congressman Jorge Álvarez Máynez of the Movimiento Ciudadano party.
Basham, Ringe y Correa, S.C.
Se publicó en la Gaceta Parlamentaria de la Cámara de Diputados, una iniciativa de reformas a la Ley del Impuesto sobre la Renta propuesta por el diputado Jorge Álvarez Maynez del partido Movimiento Ciudadano.
Panama
CLD Legal
First of all, it is important to define what an estate is.
Grant Thornton LLP
Puerto Rico has enacted legislation that creates a tax amnesty program that will be in effect from May 13, 2013 through June 30, 2013.
Mondaq Webinars
APR24
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Comparative Guides
Popular Contributors
Bennett Thrasher
United States
Cayman Finance
Cayman Islands
Caplin & Drysdale
United States
Upcoming Events
Mondaq Advice Centres
