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Brazil: Offset of income paid abroad simplified and List of Low Tax jurisdictions modified

www.bakermckenzie.com/en/insight/publications/2017/12/brazilian-revenue-department-offsetting-income-tax

Click to access x4TqN4PbKUvk9Ms.pdf

www.correiadasilva.com.br/blog-interna?nova-regra-para-compensao-de-impostos-pagos-no-exterior-por-subsidirias&lang=pt&lang=en

Update:
www.tauilchequer.com.br/en/insights/publications/2025/05/amendment-of-the-brazilian-black-and-gray-lists-normative-instruction-irs-n-2265-of-may-13-2025
www.tauilchequer.com.br/en/insights/publications/2025/05/amendment-of-the-brazilian-black-and-gray-lists-normative-instruction-irs-n-2265-of-may-13-2025
Amendment of the Brazilian Black and Gray Lists: Normative Instruction Irs Nº 2265/2025 | Insights | Tauil & Chequer Advogados
Brazil Gazettes Normative Instruction Amending Lists of Jurisdictions With Favorable Taxation, Privileged Tax Regimes
IN RFB nº 2265/2025
Listas de Jurisdições com Tributação Favorecida e de Regimes Fiscais Privilegiados é atualizada — Receita Federal

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