Atualizado até junho/2026 1. Modalidades de Transação 1.1 Da Transação por Capacidade de Pagamento 1.2 Da Transação de Débitos Considerados Irrecuperáveis 1.3 Da Transação de Inscrições Garantidas por Seguro Garantia ou Carta Fiança 2. Da Adesão 3. Das Prestações 4. Do Cancelamento 5. Da Rescisão 6. Disposições Gerais 7. Legislação Por: Laís Moreira Araújo e … Continued
Uruguay takes a major step toward the taxation of offshore structures and foreign passive income. Through Decree No. 95/026, the Uruguayan Government has introduced the long-awaited regulatory framework implementing the amendments enacted by Law No. 20,446, substantially expanding the IRPF regime applicable to foreign-source income obtained through non-resident entities and investment structures. This is not … Continued
Por: Amanda Pereira Dantas 1. Disposições Preliminares. 1 2. Da Transação por Adesão no Contencioso de Relevante e Disseminada Controvérsia Jurídica. 1 2.1. Da Manifestação Fundamentada. 1 2.2. Das Disposições Gerais da Proposta de Transação. 1 2.3. Das Vedações. 1 2.4. Do Requerimento para Adesão. 1 2.5. Das Condições. 1 2.6. Dos Benefícios. 1 2.7. … Continued
Por Laís Moreira Araújo Abril/2026 A Procuradoria Geral do Estado de São Paulo editou a Resolução PGE nº 15/2026, estabelecendo novos parâmetros procedimentais e operacionais para o pagamento de precatórios estaduais, com impacto relevante tanto para credores quanto para a gestão fiscal do ente público. O ato normativo insere-se no contexto de racionalização do passivo … Continued
📌 Chile–Brazil Double Tax Treaty Just Got a BEPS Upgrade Chile has issued Decree No. 159, which promulgates the Protocol amending the Chile–Brazil Double Tax Treaty (DTT). The Protocol introduces a comprehensive BEPS-aligned framework, significantly reshaping treaty access, permanent establishment exposure, and cross-border structuring. 📅 Entry into force: October 31st, 2025. 📅 Effective date: January … Continued
Paraguay has taken a significant step toward tax transparency in the digital asset ecosystem. On March 10th, 2026, the Tax Authorities (DNIT) issued General Resolution No. 47, establishing a mandatory reporting regime for transactions involving cryptoassets. The new framework requires crypto platforms and certain taxpayers to report detailed information on digital asset transactions, expanding the … Continued
A new regulation may significantly improve pricing certainty for multinational groups importing goods into Chile. On March 11th, 2026, Chile’s Official Gazette published Exempt Resolution No. 204, establishing a new procedure for Advance Pricing Agreements (APAs) involving imports of goods under Article 41 E of the Income Tax Law. This implements reforms introduced by Law … Continued
Argentina | Simplified Income Tax Return Regime – Final Regulatory Framework Argentina has now fully published the regulatory framework for the Simplified Income Tax Return Regime introduced by Law No. 27,799, through the issuance of Decree No. 93/2026 and General Resolution No. 5820/2026. Together, these rules define who may access the regime, how eligibility is … Continued
Decree No. 1474 of 2025 was issued within the framework of the State of Economic, Social, and Ecological Emergency declared by the National Government pursuant to Decree No. 1390 of December 22, 2025. It introduces a set of temporary tax measures, primarily applicable to tax year 2026, aimed at generating additional fiscal revenues to finance … Continued
