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Income Taxes Tax Reform Brazil

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Mayer Brown

Tax Law Highlights | Taxation of Carbon Credits After the Consumption Tax Reform

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AT A GLANCE - Law 15,042/24 (the “Consumption Tax Reform”) was a milestone for the regulation of Brazil's carbon market. It established the regulated market called the Brazilian Emissions Trading System (SBCE), recognized...more

DLA Piper

Chile: Actualización de los Regímenes Fiscales Preferenciales

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El Servicio de Impuestos Internos (SII) publicó la resolución exenta N°30, que contiene la nómina actualizada de territorios o jurisdicciones que poseen un régimen fiscal preferencial, conforme a los criterios de la nueva...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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