Our tax partner Julia de Menezes Nogueira launched, in December 2016, the book "Taxation of the Insurance, Reinsurance and Pension Plans Market". In it, she makes a detailed analysis of the insurance and reinsurance contracts, considering their peculiarities and related taxes, in order to discuss the taxation of insurers and reinsurers, paying special attention to IRPJ, CSLL, Contribution to PIS and COFINS (i.e., taxes on profits and revenues). Regarding pension plans, firstly, she delimits the configurative aspects of the entities that are engaged in such activities and the taxes that concern them. Then, she clarifies the functioning of the supplementary pension plans, concluding on their taxation.
Click here and check out the book.