Succession planning and the death of a foreign quotaholder: risks and solutions in Brazil
The death of entrepreneurs and investors holding significant assets often brings to light relevant discussions concerning estate succession ...
Brazil Introduces Withholding Tax on Dividends paid to Non-residents, with effect as of 2026
Brazil has enacted Law No. 15,270, on November 26, 2025, which fundamentally reshapes the tax treatment of dividends paid by Brazilian compa ...
Brazilian Federal Revenue Service Normative Instruction no. 2,271 tightens control of overseas remittances: new obligations and risks for foreign companies
On July 14, 2025, the Brazilian Federal Revenue Service (RFB) issued Normative Instruction RFB No. 2,271, which revises and expands the proc ...
Challenges of implementing the brazilian tax reform in early 2026: legal and operational considerations
The implementation of the Brazilian Tax Reform, set to begin in early 2026, marks a pivotal moment in the country’s fiscal landscape. The re ...
Challenges in the first year of the New Transfer Pricing Legislation in Brazil
Law No. 14,596/2023 revolutionized the transfer pricing (TP) rules in Brazil by replacing fixed margins with the Arm's Length Principle, ali ...
Brazilian Tax Reform Update: Transition period for the application of new tax policies
In January 2025, the Brazilian Tax Reform reached an important milestone for its implementation. Complementary Law Nº 214/2025 (or LCP 214/2 ...
Tax Reform Update: Key Changes and Implications for Businesses
The Brazilian Senate has approved the report on PLP (Supplemental Bill) 68/2024, a significant step in the tax reform process. This proposal ...
Brazil Introduces GloBE Minimum Tax Rules: Provisional Measure No. 1.262
On October 3, 2024, Brazil introduced Provisional Measure No. 1.262, aligning its tax regulations with the OECD’s Global Anti-Base Erosion ( ...
BRAZIL INTRODUCES GLOBE MINIMUM TAX RULES: MEDIDA PROVISÓRIA NO. 1.262
On October 3, 2024, Brazil introduced Medida Provisória No. 1.262, aligning its tax regulations with the OECD’s Global Anti-Base Erosion (Gl ...
The Brazilian tax reform is almost a reality
In recent developments, the progression of indirect tax reform in Brazil has gained significant momentum. Last month, the House of Represent ...
WHAT IS LEFT FOR 2023 REGARDING BRAZILIAN TAX REFORMS AND WHAT TO EXPECT IN 2024?
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 in ...