Brazil’s tax reform raises investment concerns over dividends

Leanna Reeves

September 23 2021

Brazil's upcoming tax reform could realign its system with OECD standards

The Brazilian government aims to reduce the corporate tax rate as part of its ambitious reforms, while ending the tax exemption for dividends. This change comes with stricter rules for disguised distributions of profits (DDL).

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News Transfer Pricing ITR Magazine Autumn 2021 Latin America and Caribbean Brazil

Leanna Reeves

Senior Reporter ITR

Leanna covers transfer pricing developments and court rulings. She writes about jurisdictions' alignment with OECD standards, profit shifting via TP arrangements, and other topics including tax reforms across the world. Leanna also reports on anti-money laundering legislation and the BEPS project.

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