Areas of Expertise

'Lei do Bem' Tax Incentives

• Legal and tax advisory services for the use of tax incentives under the Lei do Bem;
• Analysis of the eligibility of companies taxed under the Actual Profit regime and of research, development and technological innovation projects;
• Legal classification of RD&I activities in accordance with applicable legislation;
• Mapping and organization of eligible expenditures;
• Support with the technical, accounting and tax documentation of incentivized projects;
• Guidance on the calculation of tax benefits applicable to IRPJ and CSLL;
• Preventive review to mitigate tax and administrative risks;
• Assistance in inquiries, challenges and defenses related to the use of tax incentives.