Clivanir Cassiano de Oliveira

In recent months, it has become common to hear a categorical statement in the tax field: that Law No. 14,754/2023 ended the income tax exemption for monthly sales of up to BRL 35,000 involving digital assets held abroad. This conclusion is often presented as already settled. However, when the legislation is read carefully, the discussion appears to require more attention than many brief comments suggest. Furthermore, Law No. 14,754/2023 does not expressly provide for the repeal of the tax...

Tax season in Brazil can be stressful — especially if you are an expat or have income from different countries. One of the most important tools to make this process easier is a Power of Attorney. In Brazil, a Power of Attorney allows your accountant or lawyer to access your tax information and act on your behalf before the Brazilian tax authorities (Receita Federal). What is a Power of Attorney in Brazil? A Power of Attorney is a legal authorization that lets another person represent you. In...

When a foreigner lives, works or invests in Brazil, one of the first questions that comes up is: “Will I be taxed twice?” The answer is not so simple — and this is where one of the most important aspects of international tax law begins. In this article, I will explain in a clear way (as I usually explain during meetings with my clients) how international tax treaties in Brazil work, how to analyze tax residency, and what to do even when there is no treaty. What are international tax treaties?...