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Brazil Tax Credits Tax Reform

Mayer Brown

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

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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

Mayer Brown

STF Establishes Non-Incidence of ISS on Commissioned Manufacturing Activities

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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

DLA Piper

Brazil - VAT: Approval of the Supplementary Law on Tax Reform - Monthly Indirect Tax Alert – January 2025

DLA Piper on

On 16 January 2025, the President ratified Supplementary Law No. 214/2025, marking a significant step in Brazilian tax reform. This new law outlines the framework for the IBS, the CBS, and IS, while also establishing the IBS...more

Mayer Brown

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

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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

Mayer Brown

Supplementary Bill No. 210/2024 – Conversion on Supplementary Law No. 211/2024 After Presidential Sanction

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In the last week of 2024, the Brazilian Senate approved Supplementary Bill No. 210/2024 (PLP 210/2024), which includes one of the measures in the government’s cost-cutting package....more

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