Brazil’s Congress has approved the 2022 Brazil-Norway Income Tax Treaty through Legislative Decree No. 273 of 2024, which was published in the Official Gazette (Issue No. 247) on 24 December 2024. Signed on 4 November 2022, the agreement with

Brazil's Senate has ratified the new income tax treaty with Norway on 17 December 2024. This agreement will replace the 1980 tax treaty between Brazil and Norway after taking effect. Signed on 4 November 2022, the agreement with Norway aims at

Brazil’s revenue authority (Receita Federal) has issued new guidelines for Normative Instruction RFB No. 2246 of 30 December 2024, outlining rules for companies regarding the management of transfer pricing for transactions that involve commodities

The President of Brazil, Luiz Inácio Lula da Silva, enacted Bill No. 3,817/24, which is now known as Law No. 15,079/24, implementing the OECD's Pillar Two global minimum tax and introduces the global anti-base erosion (GloBE) regulations within

Argentina’s tax authority (ARCA) announced a new regime for the ongoing application of the additional tax (surcharge) on foreign currency purchases (PAIS tax) on 19 December 2024. The surcharge on foreign currency transactions was tied to the

Brazil’s Congress has passed Bill of Law 3,817/24 on 18 December 2024, incorporating the OECD’s Global Base Erosion (GloBE) Pillar Two rules in the Brazilian tax legislation, which introduces an effective minimum taxation of 15% through an