PIS and COFINS credits on IPTU and condominium fees: part of the cost of the lease?
The possibility of taking credits of PIS and COFINS — the federal Social Integration Program Contribution (PIS) and Social Security Financing Contribution (COFINS) — on the Urban Property Tax (IPTU) and the condominium fees paid by the tenant, in respect of properties used in the business, is a controversy of significant impact for companies with […]
Amortization of goodwill (ágio): the “real acquirer” theory before the CARF
The deductibility of the amortization of goodwill (ágio) for purposes of Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL) is one of the most frequent and highest-value tax disputes arising from acquisitions of equity interests. A series of recent decisions indicates that the Federal Administrative Tax Court (Conselho Administrativo de Recursos Fiscais […]