News & Recent Work

Leandra Guimarães

CSLL Surcharge: Details on the New Minimum Taxation for Multinationals in Brazil

Law No. 15,079, published on December 30, 2024, establishes an additional value of 15% of Social Contribution on Net Income (CSLL), applicable to multinational companies established in Brazil with consolidated annual revenue exceeding € 750 million (approximately BRL 4.8...

Brazilian president sanctions Law that introduces the Qualified Domestic Minimum Top-up Tax according to OECD Pillar Two rules

On December 30, 2024, President Luiz Inácio Lula da Silva approved, without vetoes, Bill No. 3,817/2024, which was converted into Law No....

Azevedo Sette Advogados on the LL 250 2023

The group’s wide-reaching offering does not compromise the detailed and deep knowledge held by its lawyers. The cohort won praise from clients for its capacity for handling incredibly complex matters and bringing both local and globally minded solutions to the table. The firm...

Preliminary Tax Reform Approved

On July 7, 2023 was approved the Preliminary Opinion 3 of PEC 45-A/2019, which now goes to the Senate and is subject to further modifications and...

Azevedo Sette in LACCA Approved 2023

The Latin American Corporate Counsel Association has released the latest edition of LACCA Approved, brings together some of the region’s leading private practice lawyers who have been personally recommended by LACCA members, the top general counsel from around the region....

Azevedo Sette Advogados on the LL 250 2023

Forward-thinking full-service firm with mining roots | Against the backdrop of Brazil’s highly competitive market, Azevedo Sette Advogados has earned its place providing a highly sought-after, full-service offering, backed by the firm’s extensive reach across five...

Foreign tax credit under American new legislation and Brazil’s convergence towards OECD guidelines

On December 28, 2021, the American Treasury Department released final regulations (TD 9959, Final Regulations) regarding foreign tax credit (FTC) to be offset in the USA. In a nutshell, the legislation under which the tax was paid abroad must be reasonably similar to US...

The deadline for submission of the statement of Brazilian investments abroad - DCBE starts on February 15

Investments made outside of Brazil must be declared by individuals or legal entities resident or headquartered in Brazil, annually or quarterly, according to the value of their assets abroad....
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