which are equivalent, in value basis, to R$2,486,772 at March 31, 2023 - were not recorded, since their realization is not probable in currently evaluation. Most tax losses are not subject to statute. | May 18, 2023
Cecilia Yokoyama and Juliana Mari Tanaka of Machado Associados discuss the legal definition of praça that sets the taxable basis for excise tax in transactions carried out between interdependent companies.
Carlos Ayub and Daniel Macedo of Deloitte Brazil take a closer look at the alternative options that companies in Brazil can apply to reduce tax effects, which are not always outlined in the TP legislation.