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Tax Reform Brazil

Mayer Brown

Tax Law Highlights - Impact of the Tax Reform on Administrative and Judicial Litigation: Jurisdiction and Related Issues

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ADMINISTRATIVE LITIGATION - Introduction: Tax Reform and the Possible Increase in Litigation; Operation of IBS tax inspection...more

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

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

Mayer Brown

Amendment of the Brazilian Black and Gray Lists: Normative Instruction Irs Nº 2265/2025

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On May 13, 2025, the Brazilian Federal Revenue Service (IRS) published Normative Instruction no. 2,265/2025, which amends the Brazilian black and gray lists established by Normative Instruction no. 1,037/2010....more

Mayer Brown

Brasília em Pauta – Edição Nº 191

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Prezados e prezadas, O “Brasília em Pauta” é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF), Superior Tribunal de...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

Brasília em Pauta – Edição Nº 190

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Prezados e prezadas, O “Brasília em Pauta” é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF), Superior Tribunal de...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

Mayer Brown

Brasília em Pauta – Edição Nº 187

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Prezados e prezadas, O “Brasília em Pauta” é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF), Superior Tribunal de...more

DLA Piper

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

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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

Mayer Brown

RFB Ordinance No. 501/2024 – Consumption Tax Reform Program

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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

IR Global

Intervention & Regulation - Chapter Four of The Visionaries

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Economic uncertainty, high taxation, and regulatory changes challenge private clients aiming to protect and grow their wealth. These factors demand proactive measures to ensure compliance and optimise wealth preservation...more

StoneTurn

5 Positive Investment Trends for Latin America & Mitigating Risk in 2024

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In 2024, Latin America stands out as an optimal destination for investors, marked by a series of positive developments. From tax reforms to lower interest rates, these elements together sketch a promising picture for those...more

Mayer Brown

Public Notice No. 6/2024: Tax Settlement for Credits Arising from Charter and Services Agreements

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On May 17, 2024, the Office of the Attorney-General of the National Treasury (“PGFN”) and the Brazilian Internal Revenue Service (“Brazilian IRS”) jointly published the Public Notice of Settlement for Adhesion No. 6/2024...more

Mayer Brown

PGDAU Public Notice No. 2/2024: New tax settlement program for credits up to 45 million reais enrolled into federal overdue tax...

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On May 13, 2024, the Attorney General's Office of the National Treasury published PGDAU Public Notice No. 2/2024, which creates a new tax settlement method for credits enrolled into federal overdue tax liability, with or...more

Mayer Brown

Brazilian Tax Reform: Complementary Bill of Law No. 68/2024

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On April 24, 2024, the Executive Branch introduced Complementary Bill of Law No. 68/2024 ("PLP 68" or the “Bill”), which creates the Tax and the Contribution on Goods and Services ("IBS" and "CBS") as well as the Selective...more

Mayer Brown

Tax Law Highlights | Brazilian Tax Reform And Expectations For Its Regulation

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The Brazilian Tax Reform on consumption was enacted through Complementary Amendment No. 132/2023, which unified the main taxes on the consumption of goods and services in the form of a Dual VAT and through the creation of a...more

Mayer Brown

Brazil’s New Tax Rules for Infrastructure Investments

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Below we list some key tax legislative changes that are relevant to new investments in infrastructure projects and that are already in force or have been announced by the government and are under discussion in the National...more

Mayer Brown

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

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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

Mayer Brown

New Legislation Standardizes CARF Tax Debts

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On December 21, 2023, the Brazilian Federal Revenue enacted Normative Instruction No. 2,167/2023 ("the Instruction"), which was published in the Federal Official Gazette. The Instruction provides rules for the standardization...more

Mayer Brown

Brazilian Tax Reform - Constitutional Amendment no. 132/2023

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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

Robins Kaplan LLP

Financial Daily Dose 11.25.2019 | Top Story: London denies Uber license, sowing chaos for its 45k drivers there

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The City of London has denied Uber’s request to extend its license in the city over concerns for rider safety. The decision puts Uber’s 45,000 drivers there in limbo, though they’ll be able to continue operating while the...more

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