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STF Establishes Non-Incidence of ISS on Commissioned Manufacturing Activities

The Brazilian Supreme Court (STF) decided that the Tax on Services’ (ISS) non-levy on toll commissioned manufacturing activities, whenever these activities refer to the intermediary activities of a production cycle. The...more

Brazilian Tax Reform: Complementary Law No. 214/2025 Sanctioned

On January 16, 2025, Brazil’s president sanctioned Complementary Law No. 214/2025 (CL 214), stemming from the approval of Complementary Bill of Law No. 68/2024 (PLP 68), which establishes the Tax and Contribution on Goods and...more

The Corporate, Tax and Regulatory Aspects of Brazil’s Sports Betting Law

On December 30, 2023, President Luiz Inácio Lula da Silva sanctioned, with vetoes, Law No. 14,790, which regulates fixed-odds betting on sports in real or virtual events (e-sports). Law 14.790/2023 consolidated aspects...more

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