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Brazil publishes new agreements with Chile and Poland to eliminate double taxation and combat tax evasion On March 3, 2026, the Brazilian federal government enacted two new decrees aimed at ...

On February 3, 2026, the Brazilian Federal Revenue Service issued COSIT Consultation Ruling No. 10/2026, revising its understanding regarding the non-incidence of social security contributions on non-remunerative bonuses. 1. Concept ...

New Brazilian taxpayer Bill of Rights: Lei Complementar No. 225/2026 and its impacts On January 9, 2026, Lei Complementar (Law) No. 225/2026 (“LC 225/26”) was enacted, establishing the Código de ...

New regulations restrict federal tax benefits and alter rules for Lucro Presumido and Juros Sobre Capital Próprio. Lei Complementar No. 224/2025 was enacted on December 26, 2025, providing for the ...

The State of Rio de Janeiro has introduced a new opportunity for the regularization of outstanding liabilities, offering discounts of up to 95% and a 60-day enrollment window. On December ...