Brazil
While pillar two has been enacted on paper in Brazil, companies are encountering a range of practical compliance issues, ITR has heard
The buyout of Hucke and Associates continues Ryan’s streak of firm acquisitions; in other news, a UK appeal against VAT on private school fees was dismissed
Brazil’s tax reform unifies consumption taxes to simplify rules, centralise administration and reduce legal uncertainty
While Brazil’s consumption tax overhaul led to a short-term spike in tax advisory demand, we are now in a period of ‘normalisation’ marked by decreased recruitment
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Sponsored by MachadoRenata Colafêmina and Rafaela Calçada da Cruz of Machado Associados discuss the test rates and ancillary obligations to be implemented from 2026, as Brazil prepares for its sweeping consumption tax changes
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Marina Fernandes of VRMA Advogados analyse the Brazilian Federal Supreme Court’s review of the constitutional boundaries of the CIDE levy on international payments
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Sponsored by MachadoRenata Colafêmina and Rafaela Calçada Cruz of Machado Associados examine full non-cumulative taxation under Brazil’s new IBS/CBS regime, the current consumption system’s credits restrictions, and the challenges of the new tax model
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