Gabriel Quintanilha

Gabriel Quintanilha is based in Rio de Janeiro. Gabriel has been an attorney at law since 2006. He is also Professor of Tax Law at Fundação Getulio Vargas – FGV and IBMEC. Author of books and articles published in Brazil.

www.quintanilhatributario.blogspot.com

gquintanilha

Professor Gabriel Quintanilha

Writes about:

Brazilian taxation; Tax planning; Fiscal Transparency; Tax havens; BEPS.

Frequency of writing:

Monthly

Contact Gabriel:

gabriel@gabrielquintanilha.com.br

+ 55 21 2524 6750

  • Articles by Gabriel Quintanilha

  • When there is a merger or acquisition, there are different possible ways that the acquiring company can pay for the acquired company.
  • The Administrative Council of Tax Appeals (Carf) defined that the profit of indirect subsidiaries must be taxed even if the companies are established in countries with which Brazil has treaty to avoid double taxation.
  • Normative Instruction 1.683 RFB / 2016, published in Official Gazette by the end of December, amends Normative Instruction 1.037 RFB/2010, which lists countries or dependencies with favored taxation and privileged tax regimes.
  • If the State of Rio de Janeiro was a company, it was almost declared bankrupted. The State’s declaration of financial emergency was in June 2016, when it legally declared insolvent because of inability to pay debts.
  • The Brazilian Voluntary Disclosure Program (RERCT), created by Law No. 13,254/16, has generated many questions and consequently, a great amount of consultation in my office.
  • Brazil is one of the countries with the highest tax burden in the world. In a recent study, the Organization for Economic Cooperation and Development – OECD, concluded that the Brazilian tax burden is the highest in Latin America. In 2012, according to the OECD, Brazil was the 15th country with the largest tax burden in the world.
  • Since the enactment of Complementary Law 105/2001, the Internal Revenue Service of Brazil has adopted an expedient at least absurd in its oversight acts: the breach of bank secrecy taxpayer without prior judicial authorization.
  • By the 3rd of May, Brazilians have paid seven hundred billions reais (Brazilian currency) in taxes. This amount is really high, considering Brazil’s economic and political crisis.
  • Currently in Brazil the most widely discussed topic in political circles is the "fiscal pedaling" practiced by the federal government during the year of 2014, which was proven and still practiced in the year of 2015.
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