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