Pillar 2 – Brasilien: The Brazilian QDMTT established on January 1, 2025

Abstract This paper intends to go through the main innovations introduced by Law No. 15,079, published on December 27, 2024, which established the Brazilian rule for the Qualified Domestic Minimum Taxation Rule.

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Publication Details

Journal
Internationale SteuerRundschau
Published
2025-10-01
DOI
https://doi.org/10.9785/isr-2025-141006
Primary Topic
Finance, Taxation, and Governance
Type
article
Field-Weighted Citation Impact
0.00
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article

Pillar 2 – Brasilien: The Brazilian QDMTT established on January 1, 2025

B.C. Fettermann Nogueira dos Santos
Internationale SteuerRundschau
Finance, Taxation, and Governance
article

Pillar 2 – Brasilien: The Brazilian QDMTT established on January 1, 2025

B.C. Fettermann Nogueira dos Santos
article en

Abstract

Abstract This paper intends to go through the main innovations introduced by Law No. 15,079, published on December 27, 2024, which established the Brazilian rule for the Qualified Domestic Minimum Taxation Rule.

Internationale SteuerRundschauVol. 14(10)
Openalex Percentile: Top 52%
Finance, Taxation, and Governance
DOISourceOpenAlex
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Pillar 2 – Brasilien: The Brazilian QDMTT established on January 1, 2025 — B.C. Fettermann Nogueira dos Santos · Internationale SteuerRundschau (2025) | TGRS Research Map | TGRS