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Tax on Financial Transactions (IOF): Preliminary Injunction of STF Reinstates Decree No. 12,499/2025 and Suspends the Levy of Tax...

On May 22, 2025, Decree No. 12,466 was published, increasing the tax rates of Tax on Financial Transactions (“IOF”) levied on multiple operations of insurance, credit and exchange, especially the ones related to (i) credits...more

Direito Tributário em Destaque | Especial Reforma Tributária – Créditos na Transição

Com a proximidade da implementação das primeiras mudanças da Reforma Tributária, aprovada pela Emenda Constitucional n.º 132/2023, um dos principais temas de interesse dos contribuintes envolve a transição em relação aos...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

State Of Sao Paulo Announces First Notice For Paying Debts With Discounts

On February 7, 2024, the State of São Paulo published Resolution PGE/SP No. 06/2024, which regulates the transaction of tax or non-tax debts incurred as overdue liability with the state. Among other relevant provisions, the...more

Brazil Tax News: Laws, Provisional Measures, Normative Instructions, and Bill of Law Approved at End of December 2023

Several new rules were approved on December 28, 2023, all extremely relevant to tax law. Our tax team summarizes some of the more relevant new rules...more

Brazilian Tax Reform - Constitutional Amendment no. 132/2023

After more than two decades of discussions,  the National Congress approved, and the President of the Republic enacted the final text of the Constitutional Amendment n. 132/2023, known as the Brazilian Tax Reform on...more

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