Brazilian Government changes rules related to incentives treatment, interest on net equity, and other provisions for 2024
|Tax Alerts, Information Reporting, Legis ...|Brazil
Provisional Measure No 1,185 has been converted into Law No. 14,789, changing the corporate income tax treatment of tax incentives granted by Federal, State and Municipal tax authorities and the calculation of the interest on net equity instrument, including the removal of several items from net equity.
Other changes introduced include special tax-transaction and self-regularization procedures, which are settlement options for taxpayers that are expected to reduce the outstanding tax balance of t…
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