In connection with Normative Instruction RFB No. 2,290/2025, which updated the rules for the identification and disclosure of ultimate beneficial owners (UBOs) in Brazil, effective
Annually, both limited liability companies (LTDA) and corporations (SA) shall hold an ordinary shareholders’ general meeting (“Ordinary Meeting“) within the first four months following the
The quarterly financial report (“Quarterly Report”) is applicable to Legal Entities headquartered in Brazil, whose shares are directly owned, in whole or in part, by
Annually, both limited liability companies (LTDA) and corporations (SA) shall hold an ordinary shareholders’ general meeting (“Ordinary Meeting“), within the first four months following the
The deadline for the submission of the annual declaration on Foreign Direct Investment by recipients (“Declaration”) is March 31st, 2025. The Declaration, as mandated by
The deadline for submitting the Annual Statement of Brazilian Capital Abroad (“CBE”) report is April 5th, 2025. The annual CBE report is mandatory for individuals
The quarterly report (“Quarterly Report”) is applicable to Legal Entities headquartered in Brazil, whose shares are directly owned, in whole or in part, by non-resident
The deadline for filing the next quarterly report of Brazilian Capital Abroad report (“CBE“) expires on December 5th, 2024. As stated by Resolution 279/2022 of
On October 3, 2024, Brazil introduced Medida Provisória No. 1.262, aligning its tax regulations with the OECD’s Global Anti-Base Erosion (GloBE) Rules. This is part
The quarterly report (“Quarterly Report”) is applicable to Legal Entities headquartered in Brazil, whose shares are directly owned, in whole or in part, by non-resident
The quarterly report (“Quarterly Report”) is applicable to Legal Entities headquartered in Brazil, whose shares are directly owned by non-resident investors (“Receiving Companies“), being required
The quarterly report (Quarterly Report) is applicable to Legal Entities headquartered in Brazil, whose shares are directly owned by non-resident investors (Receiving Companies), being required
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