Machado

Direct Tax

Aerial view of Christ and Botafogo Bay from high angle.

Brazil’s proposed 10% withholding tax prompts local concern

There are unanswered questions as to how foreign investors could reclaim money via tax credits, advisers suggested

Sam Sholli, March 31 2025

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Updates on Brazil’s consumption tax reform

Gabriel Caldiron Rezende of Machado Associados comments on the latest developments related to the beginning of the Brazilian consumption tax reform test phase and considers the next steps

Gabriel Caldiron Rezende, January 29 2026
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Brazil’s consumption tax reform enters test phase

Gabriel Caldiron Rezende of Machado Associados comments on the beginning of the tax reform test phase, pending regulations, and key concerns for businesses

Gabriel Caldiron Rezende, December 12 2025
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Brazil’s consumption tax reform: disputes looming over taxable base

Gabriel Caldiron Rezende of Machado Associados examines the debate concerning the inclusion of CBS and IBS in the ICMS taxable base and considers whether increased litigation may be on the horizon

Gabriel Caldiron Rezende, November 26 2025

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