Brazil’s Senate has approved the protocol amending the Brazil-China Income Tax Treaty (1991) through Draft Legislative Decree No. 343/2024 on 8 April 2025. Signed on 23 May 2022, this protocol is the first amendment to the treaty. It will come

Brazil has issued Normative Instruction RFB No. 2.259 of 24 March 2025, which amends the regulations for the Additional Social Contribution on Net Profit (CSLL) contained in Normative Instruction RFB No. 2,228 of 3 October 2024. The Additional

Brazil has announced the conclusion of the Emergency Program for the Resumption of the Events Sector (PERSE) through RFB Executive Declaratory Act No. 2 of 21 March 2025, which was published in the Official Gazette. The PERSE program, established

Brazil's Chamber of Deputies is reviewing a draft bill on 18 March 2025 to introduce a digital detox contribution (CIDE-Detox Digital). As per the legislation, a 1% contribution tax would apply to companies with digital platforms earning over BRL

Brazil's Chamber of Deputies has passed Draft Legislative Decree No. 311/2024, which ratifies the pending income tax treaty with Colombia on 27 March 2025. The treaty has been presented to the Senate for final approval. Signed on 5 August

Brazil's government has proposed imposing a 10% tax on corporate profits and dividends sent abroad on 17 March 2025 to offset the revenue loss from expanding the tax exemption brackets for low-income individuals. According to the country's