{"id":28395,"date":"2025-03-20T17:46:17","date_gmt":"2025-03-20T20:46:17","guid":{"rendered":"https:\/\/www.williamfreire.com.br\/?p=28395"},"modified":"2026-06-09T18:30:34","modified_gmt":"2026-06-09T18:30:34","slug":"corporate-tax-brasil-2025-trends-and-developments","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/corporate-tax-brasil-2025-trends-and-developments\/","title":{"rendered":"Corporate Tax Brasil 2025 | Trends and Developments"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>[English version below]<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A tributa\u00e7\u00e3o corporativa no Brasil est\u00e1 passando por mudan\u00e7as significativas. A Reforma Tribut\u00e1ria sobre o consumo, que prev\u00ea a cria\u00e7\u00e3o do IVA Dual e do Imposto Seletivo, ter\u00e1 impactos diretos tanto para empresas brasileiras quanto para companhias estrangeiras com neg\u00f3cios e parcerias no pa\u00eds. Al\u00e9m disso, foram estabelecidas novas regras para pre\u00e7os de transfer\u00eancia, alinhadas \u00e0s diretrizes da OCDE, e implementado o Qualified Domestic Minimum Top-Up Tax (QDMTT) no \u00e2mbito do Pilar 2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em contribui\u00e7\u00e3o ao guia Corporate Tax Brazil 2025, da publica\u00e7\u00e3o <a href=\"https:\/\/www.linkedin.com\/company\/chambers-and-partners\/\"><strong>Chambers and Partners<\/strong><\/a>, nossos l\u00edderes da \u00e1rea tribut\u00e1ria, <a href=\"https:\/\/www.linkedin.com\/in\/ACoAAAaENdoBEx_Cbg9hadEjJ4UcxHm_Un1zNSI\"><\/a><a href=\"https:\/\/www.linkedin.com\/in\/paulo-hon%C3%B3rio-de-castro-j%C3%BAnior-50a74430\/\"><strong>Paulo Hon\u00f3rio<\/strong><\/a>, <a href=\"https:\/\/www.linkedin.com\/in\/ACoAAA3tjGIB0XhWXtu2b8xsJksPyA28EUhAR2Y\"><\/a><a href=\"https:\/\/www.linkedin.com\/in\/rodrigo-pires-88230a66\/\"><strong>Rodrigo Pires<\/strong><\/a> e<strong> <a href=\"https:\/\/www.linkedin.com\/in\/ACoAAAccF6oBBL6XwIfcsDD67wYkme-C6CVsvQY\"><\/a><a href=\"https:\/\/www.linkedin.com\/in\/brunomfeitosa\/\">Bruno Feitosa<\/a><\/strong>, realizaram uma an\u00e1lise detalhada dos aspectos mais relevantes dessas mudan\u00e7as e dos pontos de aten\u00e7\u00e3o para as empresas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acesse o conte\u00fado completo em: <a href=\"https:\/\/lnkd.in\/du-DF8kZ\"><strong>https:\/\/lnkd.in\/du-DF8kZ<\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Seguimos atentos \u00e0s atualiza\u00e7\u00f5es e auxiliando empresas nesse cen\u00e1rio desafiador. Acompanhe nossas redes sociais para mais informa\u00e7\u00f5es.<br><br>&#8211;<br><br><em>Corporate taxation in Brazil is undergoing significant changes. The consumption tax reform, which provides for the creation of a dual VAT and a selective tax, will have a direct impact on both Brazilian and foreign companies with operations and partnerships in the country. In addition, new transfer pricing rules have been established in line with OECD guidelines and the Qualified Domestic Minimum Top-Up Tax (QDMTT) has been implemented under Pillar 2.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>In a contribution to the Corporate Tax Brazil 2025 guide published by <a href=\"https:\/\/www.linkedin.com\/company\/chambers-and-partners\/\"><strong>Chambers and Partners<\/strong><\/a>, our tax practice leaders, <a href=\"https:\/\/www.linkedin.com\/in\/ACoAAAaENdoBEx_Cbg9hadEjJ4UcxHm_Un1zNSI\"><\/a><a href=\"https:\/\/www.linkedin.com\/in\/paulo-hon%C3%B3rio-de-castro-j%C3%BAnior-50a74430\/\"><strong>Paulo Hon\u00f3rio<\/strong><\/a>, <a href=\"https:\/\/www.linkedin.com\/in\/ACoAAA3tjGIB0XhWXtu2b8xsJksPyA28EUhAR2Y\"><\/a><a href=\"https:\/\/www.linkedin.com\/in\/rodrigo-pires-88230a66\/\"><strong>Rodrigo Pires<\/strong><\/a> and <a href=\"https:\/\/www.linkedin.com\/in\/ACoAAAccF6oBBL6XwIfcsDD67wYkme-C6CVsvQY\"><\/a><a href=\"https:\/\/www.linkedin.com\/in\/brunomfeitosa\/\"><strong>Bruno Feitosa<\/strong><\/a>, have conducted a detailed analysis of the most relevant aspects of these changes and the points to watch out for for companies.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>The full content is available at: <a href=\"https:\/\/lnkd.in\/du-DF8kZ\"><strong>https:\/\/lnkd.in\/du-DF8kZ<\/strong><\/a>.<\/em><br><br><em>We will continue to monitor updates and help companies navigate this challenging scenario. Follow us on social media for more information.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>[English version below] A tributa\u00e7\u00e3o corporativa no Brasil est\u00e1 passando por mudan\u00e7as significativas. A Reforma Tribut\u00e1ria sobre o consumo, que prev\u00ea a cria\u00e7\u00e3o do IVA Dual e do Imposto Seletivo, ter\u00e1 impactos diretos tanto para empresas brasileiras quanto para companhias estrangeiras com neg\u00f3cios e parcerias no pa\u00eds. Al\u00e9m disso, foram estabelecidas novas regras para pre\u00e7os [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":28396,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-28395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=28395"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28395\/revisions"}],"predecessor-version":[{"id":172468,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28395\/revisions\/172468"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=28395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=28395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=28395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}