Henrique Vendramini de Palma
Henrique advises clients in respect to tax-related topics pertaining the day-to-day business of Brazilian resident entities, as well as in respect to cross border transactions implemented by Brazilian-resident and foreign multinational companies. While assisting clients across various industries, he is focused on tax advisory services, international tax, corporate reorganizations, mergers and acquisitions, tax matters related […]
Camila Bacellar
Camila represents clients in complex tax matters, with a focus on consulting for direct and international taxes. Her work encompasses structuring projects, corporate reorganizations, international operations (both inbound and outbound), as well as mergers and acquisitions, including the analysis of structures, tax review of models, tax exposures, and the issuance of debt securities in Brazil […]
Tax Reform Special Coverage
Our Tax Law team has been at the forefront of discussions on this important topic. Explore a curated selection of newsletters, articles, and a special white paper.
Introduction of additional Social Contribution on Net Profit (“CSLL”) rate, in alignment with OECD’s Pillar 2 initiative
On October 3rd, Provisional Measure 1,262 (“MP 1,262”, equivalent to an executive order) was enacted, introducing OECD’s Pillar 2 rules to the Brazilian tax system. Although it still needs to be approved and converted to Law, (if approved) no major changes are expected as it should not deviate from the OOECD’s GloBE rules model.
New bill aims to increase the Financial Compensation for the Exploitation of Mineral Resources (“CFEM”) for lithium
According to the bill’s author, Congresswoman Dandara (PT)), the bill seeks to increase the funds destined for the sustainable development of areas impacted by mineral exploitation and allocate part of the profits from the activity to foster social areas, science, technology, and the environment. The bill now awaits the opinion of the Mines and Energy Committee (“MME”).
Summary of the main aspects of the Brazilian Tax Reform on the indirect taxation
The Brazilian House of Representatives approved the tax reform bill (PEC-45-A) that simplifies taxation on consumption. The bill creates two VAT taxes (IBS and the CBS) that will replace all existing Federal, State and Municipal taxes assessed on the sale of goods, services and rights. A transition phase has been established until 2032. Download
Changes in PIS/COFINS, ICMS and International Shipments rules
Check out the latest tax legislation news.
