Commentary on Judgment No. 8714 of 2024: Pro Soluto Transfer and Deductibility of Bad Debt Losses.
Let's analyze the recent ruling no. 8714 of 2024, which clarifies the conditions for the deductibility of bad debt losses in the case of pro soluto transfers, highlighting the importance of documentation and the burden of proof.
Order no. 8739 of 2024: Deductibility of Costs and Relevance to Business Activity
In this analysis of the recent ruling no. 8739 of 2024, the concept of the relevance of expenses for tax deductibility in the context of business income is explored, highlighting the practical and regulatory implications for taxpayers.