Decree No. 12,555/2025 has been published to regulate Law No. 14,301/2022, which established the BR do Mar Program (“BR do Mar”), setting forth the rules for the implementation, execution, and monitoring of measures to...more
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
3/12/2025
/ Brazil ,
Constitutional Challenges ,
Corporate Taxes ,
Manufacturers ,
Regulatory Reform ,
Regulatory Requirements ,
State and Local Government ,
State Taxes ,
Tax Credits ,
Tax Planning ,
Tax Reform ,
Taxation
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
With the advance of the regulation of the Tax Reform object of Constitutional Amendment No. 132/2023, the Brazilian Internal Revenue Service (“IRS”) published the Ordinance No. 501/2024 on December 26, 2024, which established...more
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