Second phase of Brazilian Tax Reform: analysis and expectations in light of proposed amendments

​This week, Federal Representative Celso Sabino presented suggestions for a series of amendments to the Income Tax Reform. Items were removed from the original proposal that addressed the taxation of individuals, the prevention of amortization of premiums and surplus values, gains on indirect sales and exchange variations on overseas investments.

Partners Gil Mendes and Luiz Felipe Ferraz analyze this development in the latest episode of Talking Tax, which is still set to be a point of significant discussion in Congress. They also discuss foreign companies’ contributions to the market, dividends and corporate profits, and taxation of interest on equity.

The legal issues discussed in this episode are based on the date of its release.

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