On 1 July 2026, the Brazilian Federal Revenue Service (RFB) published Solução de Consulta Cosit No 96/2026, a binding ruling addressing the computation of capital gains tax on contingent purchase ...
On April 15, 2026, the Brazilian Federal Revenue Service (“RFB”) published COSIT Ruling No. 56/2026, consolidating the position that U.S. Limited Liability Companies (“LLC”) whose membership is composed of non-U.S. ...
On March 25 and 26, the Brazilian Federal Revenue Service (Receita Federal do Brasil – “RFB”) and the Ministry of Finance issued subordinate regulations implementing mechanisms set forth in Supplementary ...
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 ...