Brazil publishes Normative Instruction 1,700/2017 in the Official Gazette

Guilherme Mello, Brazil’s Planning Ministry's newly appointed executive secretary, said on Wednesday, 8 April 2026, that Brazil is pressing ahead with fiscal discipline despite an upcoming presidential election, with new spending caps and

Brazil’s tax authority, the Federal Revenue Service (RFB) issued Normative Instruction No. 2,306 on 23 January 2026, modifying the taxation framework for companies operating under the presumed profit regime. The changes establish a tiered system

Brazil has fundamentally restructured its transfer pricing system through Law No. 14,596/2023 and RFB Normative Instruction No. 2,161/2023, marking a decisive shift toward OECD standards. The arm's length principle takes centre stage The

Brazil’s tax authority, the Federal Revenue Service (RFB), has introduced new reporting requirements for the additional social contribution on net profits (CSLL) implemented as a qualified domestic minimum top-up tax under global anti-base erosion

Brazil’s tax authority, the Federal Revenue Service (RFB) announced, on 6 April 2026 that it has launched Version 3.9 of the Federal Tax Debits and Credits Declaration Generator (PGD DCTF), which is now available for download. This update

The Swiss Federal Tax Administration (FTA) released a revised overview on 26 March 2026, detailing the impact of the tax treaty with Brazil. The update incorporates two key modifications to Brazil’s domestic withholding tax rules, effective from 1