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Brazil: Senate approves Bill of Law 3,817/24 that establishes the OECD Pillar Two global minimum tax in Brazil

19/12/2024

In summary

According to the legal alert previously sent, the Chamber of Deputies approved Bill of Law No. 3,817/24 (BL 3,817/24) on December 17, 2024, which establishes the OECD Pillar Two global minimum tax in Brazil.

In less than one day, the Senate approved BL 3.817/24, without changes.

The next step is presidential sanction.

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