Brazil: Implemented Normative Instruction No. 2,228 introducing Social Contribution on Net Profit
Description
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…
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