In an article published by JOTA website, on ABDF’s column, our partner Ana Claudia Utumi debated the limits for tax planning. “One of the recurring themes in disputes between tax authorities and taxpayers is tax planning, in its most diverse forms. Several of these disputes involve values that exceed hundreds of millions of reais, if not billions. This is because the assessments are often related to high fines, which can reach 225%”.

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