Brazil: Instruction No. 2,228 implementing of Pillar 2 of the GloBE rules
Progress
Current status
adopted
01 Jan 2025 in force
03 Oct 2024 adopted
Scope
Implementers
Brazil
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
tax authority
Implementation Level
national
Timeline of events
Implemented Normative Instruction No. 2,228 introducing Social Contribution on Net Profit
On 3 October 2024, Normative Instruction No. 2,228, which introduces the Social Contribution on Net Profit (CSLL) in alignment with the Global Anti-Base Erosion (GloBE) Rules, comes into force. The instruction regulates the adaptation of Brazil's ta…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
central government
Adopted Normative Instruction No. 2,228 introducing Social Contribution on Net Profit
On 3 October 2024, the Federal Revenue Service (Receita Federal) adopted Normative Instruction No. 2,228, which introduces the Social Contribution on Net Profit (CSLL) in alignment with the Global Anti-Base Erosion (GloBE) Rules. The instruction reg…
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
tax authority