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Law No. 15,079/24 GloBE – Pillar 2 in Brazil
December 30th, 2024
In December 2024, the Provisional Measure (“MP”) No. 1,262/24 was signed into Law No. 15,079/24, incorporating certain aspects of the Organization for Economic Cooperation and Development (“OECD”)’s GloBE Rules into Brazilian tax legislation. The Federal Revenue Office had previously regulated the new rules in October through IN RFB No. 2,228/24.
Our Tax Team has created a guide summarizing key tax topics under discussion. This should not be considered tax advice but rather a general overview of current hot issues.
Clients should carefully evaluate the implications of Law No. 15,079/24 and its regulations to understand the potential effects on their tax burden and compliance with additional obligations, especially since the new rules will come into effect in the fiscal year 2025.
Click here or the image below to download the PDF.
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