Yuri Junqueira

Brazilian Revenue Service Publishes Clarifications on the Taxation of Profits and Dividends

Last night, the Brazilian Federal Revenue Service (Receita Federal do Brasil – “RFB”) published on its website the...

Income Tax Reform approved; new rules take effect January 1, 2026

Sanctioned on Wednesday by the President of Brazil, Law No. 15,270, of November 26, 2025 (“Law 15,270/25”), resulting...

Income Tax Reform (Bill No. 1,087/25): exemption for distribution of profits accrued as of December 31st, 2025