Blog & Insights 

Complementary Law No. 227/2026, enacted as part of the regulatory framework implementing Constitutional Amendment No. 132/2023, establishes nationwide tax guidelines and introduces structural adjustments to Brazil’s constitutional tax system. Among its provisions, the law sets forth general rules applicable to the Tax on Inheritance and Gifts (Imposto sobre Transmissão Causa Mortis e Doação – ITCMD), a state-level tax with growing relevance for individuals holding assets or c

The Brazilian Federal Revenue Service has released the document entitled “Questions and Answers: High-Income Taxation”, the purpose of which is to provide interpretative guidance on certain aspects of the recently enacted legislation applicable to taxpayers with high levels of income. The document places particular emphasis on the tax treatment of dividends, setting forth, in descriptive terms, the application of a 10% tax rate, the transitional rules applicable to profits ac

The globalization of artistic activity, whether in music, performing arts, audiovisual production, sports, or entertainment more broadly, brings with it a complex array of cross-border tax implications. Artists operating internationally are exposed to multiple tax jurisdictions, distinct sources of income, multinational contractual arrangements, intermediary entities, and occasionally conflicting residency rules. Within this intricate environment, the role of a specialized ac