News & Recent Work

Fábio Capelletti

Cryptocurrency and tax obrigations

The Brazilian Federal Revenue (Receita Federal Brasileira – “RFB”) published the Normative Rule no. 1,888/2019 (“IN 1,888”) to oblige individual, legal entities and Cryptocurrency Exchange inform its transactions with the purposes of having a clear tax and financial...

Azevedo Sette is author of Brazil chapter in International Immigration and Nationality Law

Our partner Ricardo Barretto Ferreira, and associate lawyers Juliana Petrella Hansen, Maristela Ferreira de Souza Miglioli, Fábio Capelletti, and Camila Taliberti Ribeiro da Silva are authors of the Brazil Chapter in "International Immigration and Nationality Law - Second...

Azevedo Sette in "Digest of Commercial Laws of the World", edited by Thomson Reuters

The Brazil chapter "The Commercial Laws of Brazil" has as lead-author our partner Ricardo Barretto Ferreira, and contribution as co-authors: Paulo Brancher, Luiz Eduardo Salles, Lionel Zaclis, Maristela Ferreira de Souza Miglioli, Danielle C. Cavalcante, Fábio Capelletti,...

Software as a services (SaaS) taxation is still uncertain

With the exponential growth of technology, the assets and digital connections have progressively gained more relevance in commercial relations; therefore, digital operations started to represent a significant portion of a country’s financial...

Brazil Federal Revenue Service completes procedure for accrediting with RECOF-SPED

Included in the scope of the 2015-2018 National Exportation Plan, the purpose of which is to enhance tax mechanisms and regimes intended to support exportations, Brazil Federal Revenue Service completed the legal procedure for accreditation with the Special Customs System...

Brazilian Revenue Service amends the list of "tax havens" and privileged tax regimes

From October 1st, 2016 onwards, the legal changes introduced by Normative Rule No 1,658/2016 in Normative Rule No 1,037/2010 will come into force, listing the countries/locations considered as “tax havens” (“black list”) and the privileged tax regimes (“grey...
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