The legal subordination of executive employees and the taxation of profit-sharing (PLR)

5 July 2024

The Superior Court of Justice (STJ) recently issued a decision in the judgment of the appeal REsp 1.948.478 that a company could not deduct amounts paid to officers as Profit Sharing (PLR) and bonuses from the Corporate Income Tax (IRPJ) and Social Contribution on Profits (CSLL) tax base.

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The legal subordination of executive employees and the taxation of profit-sharing (PLR)

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