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Brazil Tax Legislation

Mayer Brown

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

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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

Mayer Brown

National Congress Approves Additional CSLL to Adapt to OECD Globe Rules and New Provisions Related to Brazilian Worldwide Taxation...

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I – ADDITIONAL CSLL - Following the House of Representatives’ approval just one day before, the Brazilian Federal Senate approved, on December 18, 2024, Bill of Law No. 3,817/2024 (the “bill”), which introduces an...more

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