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Brazil Clarifies that CSLL Covered by Tax Treaties

|Treaty Development|Brazil
Brazil

On 9 December 2015, Brazil published Law 13,202/2015, which clarifies that the social contribution on profits (CSLL) is to be included when determining the taxes covered by tax treaties Brazil has entered into. The clarification was needed because most tax treaties signed by Brazil only refer to corporate income tax (IRPJ) without expressly including CSLL. According to Law 13,202/2015, the incl…

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