On June 11, 2025, the Federal Government published Provisional Measure No. 1,303 (“PM 1,303”), which establishes new tax rules for: (i) financial investments, (ii) net gains from stock…
In a session held yesterday (June 17), the National Congress decided to override Veto No. 13/2024, which had been partially imposed on Law No. 14,874/2024, which regulates the conduct of…
Considering the recent changes made to the IOF regulation by Decree No. 12,499, dated June 11, 2025, we have compiled below an overview of the developments and the main impacts of the new…
The Federal Government published two decrees on May 22 and 23, 2025, introducing significant changes to the IOF (Tax on Financial Transactions) rates applicable to foreign exchange, credit,…
Over the past week, the Brazilian Government signaled that discussions regarding the regulation of data centers in Brazil are expected to move forward in the coming months, in light of two…
On April 7, 2025, the Ministry of Sports (“MESP”) published the Rule No. 31/2025, to regulate the monitoring procedures for the electronic sites of authorized operators to exploit the…
The Brazilian government presented a bill of law to Congress (Bill No. 1,087/2025) that if approved would exempt income tax for individuals earning up to BRL 5 thousand a month. To offset…
On December 19, 2024, the Brazilian National Data Protection Authority (ANPD) published a supplementary guideline, in Portuguese, to Resolution No. 18, entitled “Role of the Data Protection…
Last Friday (December 27, 2024), Law 15.079 (“Law 15. 079“) was approved by the President of Brazil to establish the Additional Social Contribution on Net Profit (“Additional…
