About the material:

With the recent adoption of OECD Pillar 2, Brazil has taken a significant step by introducing the CSLL Surtax, an additional levy aimed at ensuring a minimum effective tax rate of 15% on the income of entities that are part of multinational groups with annual revenues equal to or greater than EUR 750 million.

In this exclusive material, our tax team analyzes:

• The concept and objectives of Pillar 2
• How the CSLL Surtax is calculated in Brazil
• The application of the Safe Harbour regime
• Required adjustments to determine GloBE Income and covered adjusted taxes
• Other key considerations for multinational companies operating in Brazil
• How we can support your company in complying with the new rules

This is essential content for multinational companies, investors, and tax professionals seeking to understand the new requirements and anticipate the operational and strategic impacts of the measure.

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