Posts By: Romeu Amaral

Ultimate Beneficial Ownership Declaration Brazilian Federal Revenue Service (“RFB”) Normative Instruction No. 2,290, dated October 30, 2025, introduced significant changes to RFB Normative Instruction No. 2,119, dated December 6, 2022, which regulates the National Legal Entity Register (“CNPJ”), especially with regard to the identification…

In light of the recent changes to the tax rules applicable to the distribution of dividends, introduced in the context of the income tax reform, particularly by Law No. 15.270/2025 and by normative acts issued by the Brazilian Federal Revenue Service (”RFB”), compliance with…