Brazil
Brazil is looking to impose the OECD’s 15% global minimum tax on multinationals; in other news, PwC is set to pull out of Fiji
Companies have not had enough time to organise themselves in what has been an atypical legislative process, according to experts
The policy idea stems from the misconception that technology companies pay little or no taxes, one expert tells ITR
A Swedish company’s CEO working part-time in Denmark led to a noteworthy PE decision; in other news, Latham & Watkins grew its London tax team
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Murilo Jakuk Ferreira Lopes of VRMA Advogados discuss a Brazilian tax reform approved by the Lower House of Representatives that includes the possibility of a VAT refund for lower-income taxpayers.
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Sponsored by MachadoMauri Bornia and Gabriel Caldiron Rezende of Machado Associados discuss the status of the tax reform bill approved by the Chamber of Deputies, to be analysed by the Senate during the second half of 2023.
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Marina da Silva Fernandes of VRMA Advogados discuss a Brazilian tax reform recently approved by the Lower House of Representatives, and the requirements of PEC 45/2019 to limit tax credits.