Brazilian update: Financial transaction exemption changes and new capital gains rules

May 15 2004

On April 2 2004 the authorities issued Provisional Measure 179 (PM 179), which modifies the legislation related to the temporary contribution on financial activities (CPMF)

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CIT as a proportion of total tax revenue varied considerably across OECD countries, the report also found, with France at 6% and Ireland at 21.5%

Sam Sholli, December 09 2025

Direct Tax

Erdem & Erdem’s tax partner tells ITR about female leader inspirations, keeping ahead of the curve, and what makes tax cool

December 09 2025

Direct Tax

Unveiling ITR's Global Tax 50 2025

ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut

Tom Baker, December 08 2025

Cormann is OECD secretary-general

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Woldenberg is CEO of Chicago toymaking company Learning Resources

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Lula, as he is commonly known, is Brazil’s president

December 08 2025

Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim

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Perez is global practice leader of Alvarez & Marsal Tax

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Monaghan is CEO of the Fair Tax Foundation

December 08 2025

ITR Global Tax 50 2025: Gilles Roth

Roth is Luxembourg’s finance minister

December 08 2025