Leandra Guimarães f84f
06Jan 2025
CSLL Surcharge: Details on the New Minimum Taxation for Multinationals in Brazil 6xi1p
Law No. 15,079, published on December 30, 2024, establishes an additional value of 15% of Social Contribution on Net Income (CSLL), applicable to multinational companies established in Brazil with consolidated annual revenue exceeding € 750 million (approximately BRL 4.8...
03Jan 2025
Brazilian president sanctions Law that introduces the Qualified Domestic Minimum Top-up Tax according to OECD Pillar Two rules 1l6p2
On December 30, 2024, President Luiz Inácio Lula da Silva approved, without vetoes, Bill No. 3,817/2024, which was converted into Law No....
24Aug 2023
Azevedo Sette Advogados on the LL 250 2023 5l5l63
The group’s wide-reaching offering does not compromise the detailed and deep knowledge held by its lawyers. The cohort won praise from clients for its capacity for handling incredibly complex matters and bringing both local and globally minded solutions to the table. The firm...
13Jul 2023
Preliminary Tax Reform Approved c26o
On July 7, 2023 was approved the Preliminary Opinion 3 of PEC 45-A/2019, which now goes to the Senate and is subject to further modifications and...
03Nov 2022
Azevedo Sette in LACCA Approved 2023 2a521m
The Latin American Corporate Counsel Association has released the latest edition of LACCA Approved, brings together some of the region’s leading private practice lawyers who have been personally recommended by LACCA , the top general counsel from around the region....
19Aug 2022
Azevedo Sette Advogados on the LL 250 2023 5l5l63
Forward-thinking full-service firm with mining roots | Against the backdrop of Brazil’s highly competitive market, Azevedo Sette Advogados has earned its place providing a highly sought-after, full-service offering, backed by the firm’s extensive reach across five...
11Jul 2022
Foreign tax credit under American new legislation and Brazil’s convergence towards OECD guidelines 1y5j2r
On December 28, 2021, the American Treasury Department released final regulations (TD 9959, Final Regulations) regarding foreign tax credit (FTC) to be offset in the USA. In a nutshell, the legislation under which the tax was paid abroad must be reasonably similar to US...
14Feb 2022
The deadline for submission of the statement of Brazilian investments abroad - DCBE starts on February 15 2hl42
Investments made outside of Brazil must be declared by individuals or legal entities resident or headquartered in Brazil, annually or quarterly, according to the value of their assets abroad....