In July 2023, the House of Representatives approved Constitutional Amendment (PEC) No. 45, which may introduce significant
changes to the consumption taxes in Brazil. Effectiveness of these changes is still subject to the Senate’s Approval. The Ministry
of Treasure is also examining potential changes to the corporate income tax, including the introduction of dividend taxation.
Find out the overview of the main amendments in an infographic produced by our specialists. To access the material, click here.
