Brazil: Law 15,079 establishing the OECD Pillar Two Global Minimum Tax in Brazil (QDMTT) has been approved
In summary On 27 December 2024, Law No. 15,079 (“Law 15,079“) was approved, which establishes in Brazil the global minimum tax of Pillar Two of the Organization for Economic Cooperation and Development (OECD). Law No. 15,079, originating from Bill of Law No. 3,817/2024 (“BL 3,817“), adapts Brazilian tax legislation to the OECD’s Global Rules against […]