Brazil: National Insurance

Subscribe
Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Tax Thesis – Social Security Contribution On Gross Income – Exclusion Of Revenues Of Remittances To The Manaus Free Trade Zone And Of Internal Sales Of Goods Within Its Territory
Within the Program "Brasil Maior", Law no. 12,546/2011 created the Social Security Contribution on Gross Income which, until Dec. 31, 2014, and for some economic sectors, will replace the Social Security Contributions provided for in items I and III of article 22 of Law no. 8,212/91, calculated, in turn, on the total remuneration paid, due, or credited to ensured employees, autonomous workers, and individual taxpayers.
Brazil Tax
SS
Souza, Schneider, Pugliese e Sztokfisz Advogados
Article
STJ - Social Security Contributions - Holidays And Maternity License
The First Section of the Superior Court of Justice has just finished the judgment of the Special Appeal no. 1.322.945/DF and decided favorably to the taxpayers to assure the exclusion of amounts paid by the employers during the holidays and maternity license of social security contributions basis, calculated on the total remuneration paid, due, or credited to ensured employees, autonomous workers and individual taxpayers.
Brazil Tax
SS
Souza, Schneider, Pugliese e Sztokfisz Advogados
See more