The Brazilian internal revenue has drafted a bill forcing the introduction of a minimum corporate income tax. A further bill reducing company tax exemption to one year is also under consideration in the senate.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.