FIUS Tax Guide 2026

The FIUS Tax Guide 2026 is the firm's flagship reference for international clients operating in — or entering — the Brazilian market. Authored by the Tax practice partners and updated annually, it covers the federal, state and municipal tax framework with a focus on what foreign investors and multinationals actually need to know.

Contents:

• Overview of Brazil's tax system: federal, state, municipal layers
• Direct taxes: corporate income tax (IRPJ), CSLL, withholding tax
• Indirect taxes: today (ICMS / IPI / PIS / COFINS / ISS) and tomorrow (IBS / CBS)
• The Tax Reform timeline: transition rules and planning horizons
• Cross-border transactions: transfer pricing, treaties, controlled foreign company rules
• Sector deep-dives: financial services, energy, agribusiness, technology
• Tax incentives and special regimes

Para a versão em português, consulte o Guia Tributário FIUS 2026 (a publicar).