Brazil has enacted Law No. 15,270, on November 26, 2025, which fundamentally reshapes the tax treatment of dividends paid by Brazilian companies, with effect from
On July 14, 2025, the Brazilian Federal Revenue Service (RFB) issued Normative Instruction RFB No. 2,271, which revises and expands the procedures for payments, credits,
The implementation of the Brazilian Tax Reform, set to begin in early 2026, marks a pivotal moment in the country’s fiscal landscape. The reform, introduced
Law No. 14,596/2023 revolutionized the transfer pricing (TP) rules in Brazil by replacing fixed margins with the Arm’s Length Principle, aligning with OECD guidelines. Thus,
In January 2025, the Brazilian Tax Reform reached an important milestone for its implementation. Complementary Law Nº 214/2025 (or LCP 214/2025, originated from Bill Nº
The Brazilian Senate has approved the report on PLP (Supplemental Bill) 68/2024, a significant step in the tax reform process. This proposal, which is the
On October 3, 2024, Brazil introduced Provisional Measure No. 1.262, aligning its tax regulations with the OECD’s Global Anti-Base Erosion (GloBE) Rules. This is part
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
In recent developments, the progression of indirect tax reform in Brazil has gained significant momentum. Last month, the House of Representatives approved a substitute bill,
The year of 2023 was marked by many changes, or tentative of changes, on the Brazilian tax system. The advance of the Indirect Tax Reform
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