Laércio Uliana
Laércio Uliana is a tax and customs law expert and a consultant for the Administrative Council of Tax Appeals (CARF) in Brazil. He has indicated that the reclassification of the 'risco sacado' as a credit operation under the new IOF rules may lead to significant legal disputes, particularly impacting companies involved in international logistics and commodities.
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Brazil:
Laércio Uliana, a counselor at CARF, agrees that reclassifying the risk sacado as a credit operation could lead to legal disputes.
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