As of October 1, 2026, non-resident legal entities that hold a direct equity interest (foreign direct investment, or “FDI”; in Brazil, investimento estrangeiro direto, or
On June 3, 2026, Joint Act No. 2 of May 27, 2026 — issued by the Brazilian Federal Revenue Service (Receita Federal do Brasil —
The Office of the Attorney General of the National Treasury (Procuradoria-Geral da Fazenda Nacional — PGFN) published, in the Official Gazette of June 1, 2026,
The possibility of taking credits of PIS and COFINS — the federal Social Integration Program Contribution (PIS) and Social Security Financing Contribution (COFINS) — on
On April 30, 2026, the regulations for the two central taxes of the consumption tax reform were published: Decree No. 12,955/2026, which regulates the Federal
The deductibility of the amortization of goodwill (ágio) for purposes of Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL) is one of
