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Showing 571 - 580 of 664 for "Junqueira Ie Advogados" with applied filters

News & Analysis

Superior Court of Justice grants final decision on subsidy for investment

02 May 2023 by FIUS - Finocchio & Ustra Sociedade de Advogados - Brazil

On April 25th, 2023, the Brazilian Superior Court of Justice (STJ) reached a unanimous decision on Theme 1182, which concerned the exclusion of ICMS tax benefits from the calculation of the Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL).
News & Analysis

Luxembourg: New Bill of Law on simplification and modernization of certain procedural aspects in tax matters

13 April 2023 by Baker McKenzie - Luxembourg

On 28 March 2023, the government presented Bill of Law 8186 ("Bill"), which provides a set of amendments to the General Tax Law (Abgabenordnung, AO) dated 22 May 1931 and introduces new procedural aspects applicable to taxpayers.[1] The Bill also introduces new bilateral and multilateral advance pricing agreement procedures, together with the possibility to issue, withdraw or amend a tax assessment further to a mutual agreement procedure (MAP) or an arbitration decision. Lastly, the Bill proposes a transfer pricing (TP) documentation requirement for transactions between associated enterprises, while further details regarding the scope, exact content and magnitude will be unveiled soon in a coming grand ducal decree.
News & Analysis

Germany: Positive decision by the CJEU on the L-Case

11 April 2023 by KPMG - Luxembourg

Germany: Positive decision by the CJEU on the L-Case
News & Analysis

Luxembourg Competition Authority breaks boundaries and joins EU merger control request

13 March 2023 by Arendt & Medernach - Luxembourg

THE LUXEMBOURG COMPETITION AUTHORITY HAS RAISED THE BAR FOR MERGER CONTROL BY JOINING A REFERRAL REQUEST UNDER ARTICLE 22 OF THE EU MERGER REGULATION.
News & Analysis

The Profit Test as part of Intragroup Services

06 March 2023 by Carlos Vargas Alencastre - TPC Group - Peru

The Profit Test is a requirement incorporated into Peruvian regulations through Legislative Decree No. 1312, published on December 31, 2016, and effective from January 1, 2017, establishing that, as a necessary condition for the deduction of the cost or expense generated in related company transactions, certain criteria forming part of the so-called "Profit Test" must be complied with.
News & Analysis

Marketing fees charged to Collective Investment Undertakings in Portugal

15 February 2023 by PLMJ - Portugal

The recent decision of the Court of Justice of the European Union (‘CJEU’) in case C-656/211, challenges the Stamp Tax liability applicable to marketing fees (and management fees including marketing services) paid by collective investment undertakings to management companies or financial entities (e.g., banks, credit institutions, etc.).
News & Analysis

Tax Panorama of Virtual Assets in Mexico

10 February 2023 by Galicia Abogados - Federico Scheffler and Aaron Schabes

For the past 10 years, virtual assets have positioned in the spotlight of investors, regulatory agencies, and media outlets. This makes sense considering that the ecosystem of these assets is wide, highly dynamic, and very disruptive.
News & Analysis

Portuguese Budget Law for 2023: Real Estate Transfer Tax Developments

27 January 2023 by PLMJ - Portugal

The Portuguese State Budget Law for 2023 – in force since 1 January 2023 – brought a set of legal updates with significant impact on the real estate sector. With this in mind, we now highlight the new conditions for the application of the Real Estate Transfer Tax (“RETT”) exemption to the purchase of properties for resale and the new rules on the assessment of the taxable value of properties in real estate exchanges.
News & Analysis

Payment services providers VAT legal package

22 January 2023 by KPMG - Luxembourg

Payment services providers VAT legal package
News & Analysis

Luxembourg Tax Alert 2022-11

03 January 2023 by KPMG - Luxembourg

Preparing for the VAT rates change: important points to consider
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