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DEFERRED INCOME TAXES (Details 3) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Deferred Income Taxes |  |  |  |
Loss before taxes - continued operations |  | R$ (2,805,044) | R$ (34,788) | R$ 1,352,234
Nominal tax rate |  | 34.00% | 34.00% | 34.00%
Benefit at nominal rate |  | R$ 953,715 | R$ 11,828 | R$ (459,759)
Adjustments to income taxes |  |  |  |
Income from associates and joint ventures |  | 366 | 8,626 |
Difference of tax rates on results of foreign subsidiaries |  | 212,753 | 244,822 | 1,018,576
Difference of functional currency of foreign subsidiaries |  | (538,002) | (129) | 1,142,762
Deferred tax assets not recognized | [1] | (967,103) | (840,457) | (1,842,478)
Recognition of tax assets from previous years |  | (77,964) | 1,025,000 | 361,000
Interest on taxes |  | 83,235 | 104,789 |
Profits taxed by foreign jurisdictions |  | (31,400) | (33,455) | (63,252)
Share-based payment |  | (16,600) | (24,454) | (22,774)
Transfer price |  | (24,995) | (71,634) | (40,568)
Penalties |  | (5,320) | (11,042) | (5,261)
Tax paid on international subsidiaries |  | 21,061 |  |
Investment grant |  | 114,913 | 109,591 | 52,279
Other permanent differences |  | (10,293) | 28,617 | 32,238
Total |  | R$ (285,634) | R$ 552,102 | R$ 172,763
Effective rate |  | (10.20%) | 1587.00% | (12.80%)
Current tax |  | R$ (77,574) | R$ (255,642) | R$ (77,373)
Deferred tax |  | R$ (208,060) | R$ 807,744 | R$ 250,136
[1] | Amount related to the non-recognition of deferred tax on tax losses carryforward in the Consolidated, due to limited capacity of realization (note 10.2).

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