Brazil's Superior Court of Justice issued a judgment on 21 November 2017 determining that the state value added tax (ICMS) should not be included in the basis for calculating the social contributions on gross income (CPRB). The judgment notes that this determination is made based on the same logic adopted by the Supreme Federal Court earlier in the year when it found that the inclusion of ICMS in the basis for calculating the contribution for the social integration program (PIS) and the cont…