
Brazil Issues a Normative Instruction to Amend its Minimum Tax Act for the June 2024 OECD Administrative Guidance
On October 3, 2025 Normative Instruction RFB No. 2282, of October 2, 2025 was published in the Official Gazette. This includes amendments to Brazil’s DMT Law for the OECD June 2024 OECD Administrative Guidance and other sundry amendments.