E-books
Income Tax Reform: Dividend Taxation and Risks on Retained Earnings
The Federal Senate approved the main text of Bill No. 1,087/2025, which reforms income taxation in Brazil and represents one of the federal government’s main economic priorities. The bill now moves to Presidential approval, with expectations of swift promulgation and effectiveness starting January 1, 2026, if enacted into law before the end of this year.
The approved text significantly amends the Individual Income Tax (IRPF) rules and introduces a minimum income taxation regime, in addition to establishing a 10% withholding income tax (WHT) on dividends paid by Brazilian companies to individuals and non-resident shareholders.
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E-book | Management of PFAS-Contaminated Sites in Brazil
The group of per- and polyfluoroalkyl substances (PFAS) has emerged as one of the greatest contemporary challenges in the management of contaminated sites. Extremely persistent, bioaccumulative, and difficult to remediate, PFAS have drawn increasing regulatory attention worldwide.
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E-book | Gestão de Áreas Contaminadas por PFAS no Brasil
O grupo das substâncias per- e polifluoroalquil (PFAS) desponta como um dos maiores desafios contemporâneos de gestão de áreas contaminadas. Extremamente persistentes, bioacumuláveis e de difícil remediação, os PFAS vêm gerando crescente atenção regulatória no mundo.
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FIUS TRENDS 2024
Just like 2023, 2024 promises to be quite challenging. Besides internal issues in Brazil, which consist, particularly, of fiscal agenda and institutional instability, the world is likely to continue with its spiral of crisis and conflicts, reflected in an intricate diplomatic and economic environment that, evidently, has consequences for our country.
This guide offers a complete overview of the trends and challenges of 2024, helping companies to successfully navigate this complex scenario and take advantage of the opportunities that will present themselves.
BRAZILIAN NEW TRANSFER PRICING RULES
On May 10, 2023, the Federal Senate approved Provisional Measure n° 1,152/2022, which changes the transfer pricing legislation in Brazil and introduces the OECD model.