Brazil: Adopted Provisional Measure for minimum effective taxation (Provisional Measure No. 1,262/2024)
Description
Adopted Provisional Measure for minimum effective taxation (Provisional Measure No. 1,262/2024)
On 3 October 2024, the Brazilian government adopted Provisional Measure No. 1,262, which introduced an additional Social Contribution on Net Profit (CSLL) in order to comply with the Organisation for Economic Co-operation and Development's (OECD) Gl…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government