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Sources library: Brazil

88 official and primary sources cited across 22 pages. Changelog

Source	Cited on
Banco Central do Brasil PTAX exchange rates	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company, FX and capital controls in Brazil: free convertibility, IOF costs and how to get dividends, loans and capital out, Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives, Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing, Brazil macro at a glance: the rules behind rates, inflation, the budget and the real, Start here: the legal gateways every foreign investor crosses in Brazil
Banco Central do Brasil, PTAX exchange rate API	Corporate income tax in Brazil: IRPJ and CSLL, Customs duties and import taxes in Brazil, Dividend taxation in Brazil from 2026, ICMS: Brazil's state VAT on goods, transport and communications, Interest on equity (JCP) in Brazil, ISS: municipal tax on services in Brazil, Tax loss carryforward in Brazil, Payroll taxes in Brazil, PIS and COFINS: Brazil's federal turnover contributions, Federal tax audits and disputes in Brazil: DRJ and CARF, Tax incentives in Brazil, Brazil's consumption tax reform: IBS, CBS and IS timeline, Brazil's double tax treaties, Thin capitalization rules in Brazil, Transfer pricing in Brazil: the 2024 arm's length regime, Withholding tax on remittances abroad from Brazil
Banco Central do Brasil, SGS series 256 (TJLP)	Interest on equity (JCP) in Brazil
BCB SGS series 13522 (IPCA, 12 months)	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
BCB SGS series 13762 (gross general government debt, % of GDP)	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
BCB SGS series 4513 (net public sector debt, % of GDP)	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
Complementary Law 116/2003, ISS (Planalto)	ISS: municipal tax on services in Brazil, Withholding tax on remittances abroad from Brazil
Complementary Law 214/2025, IBS, CBS and IS (Planalto)	PIS and COFINS: Brazil's federal turnover contributions, Brazil's consumption tax reform: IBS, CBS and IS timeline
Complementary Law 224/2025 (Planalto)	Corporate income tax in Brazil: IRPJ and CSLL, Interest on equity (JCP) in Brazil, Payroll taxes in Brazil, Tax incentives in Brazil
Complementary Law 227/2026 (Planalto)	Federal tax audits and disputes in Brazil: DRJ and CARF, Brazil's consumption tax reform: IBS, CBS and IS timeline
Consolidação das Leis do Trabalho, Decreto-Lei nº 5.452 of 1 May 1943 (compiled text), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Constituição Federal de 1988, Planalto (official text)	Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives, Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Constitutional Amendment 132/2023 (Planalto)	Customs duties and import taxes in Brazil, ICMS: Brazil's state VAT on goods, transport and communications, ISS: municipal tax on services in Brazil, PIS and COFINS: Brazil's federal turnover contributions, Tax incentives in Brazil, Brazil's consumption tax reform: IBS, CBS and IS timeline
Copom statements, Banco Central do Brasil	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
Decree 6,759/2009, Customs Regulation (Planalto)	Customs duties and import taxes in Brazil
Decree 70,235/1972, federal tax administrative procedure (Planalto, consolidated text)	Federal tax audits and disputes in Brazil: DRJ and CARF
Decree 9,580/2018, Income Tax Regulation RIR (Planalto)	Corporate income tax in Brazil: IRPJ and CSLL, Tax loss carryforward in Brazil, Withholding tax on remittances abroad from Brazil
Decree-Law 2,341/1987 (Planalto)	Tax loss carryforward in Brazil
Decreto nº 10.029 of 26 September 2019, Planalto	Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives
Decreto nº 11.497 of 20 April 2023 (authorization of foreign companies), Planalto	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company
Decreto nº 12.079 of 26 June 2024 (continuous inflation target), Planalto	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
Decreto nº 12.499 of 11 June 2025 (IOF rates), Planalto	FX and capital controls in Brazil: free convertibility, IOF costs and how to get dividends, loans and capital out
Decreto nº 12.797 of 23 December 2025 (2026 minimum wage), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Decreto nº 350 of 21 November 1991 (Treaty of Asunción, Mercosur), Planalto	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
Decreto nº 5.722 of 13 March 2006 (Mercosur Multilateral Social Security Agreement), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Decreto nº 6.306 of 14 December 2007 (IOF regulation), Planalto	FX and capital controls in Brazil: free convertibility, IOF costs and how to get dividends, loans and capital out, Dividend taxation in Brazil from 2026
Decreto nº 9.482 of 27 August 2018 (Brazil Argentina tax treaty protocol), Planalto	Start here: the legal gateways every foreign investor crosses in Brazil
Emenda Constitucional nº 141 of 16 October 2026 (working hours and weekly rest), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
IBGE SIDRA table 1846 (GDP at current prices)	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
IBGE SIDRA table 5932 (GDP volume growth)	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
INSS, monthly contribution table 2026 (Portaria Interministerial MPS/MF nº 13 of 9 January 2026)	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Instrução Normativa RFB nº 2.119 of 6 December 2022, annotated, Receita Federal	Start here: the legal gateways every foreign investor crosses in Brazil
Law 10,168/2000, CIDE (Planalto)	Withholding tax on remittances abroad from Brazil
Law 10,637/2002, PIS (Planalto, compiled text)	PIS and COFINS: Brazil's federal turnover contributions
Law 10,833/2003, COFINS (Planalto, compiled text)	PIS and COFINS: Brazil's federal turnover contributions
Law 10,865/2004, PIS and COFINS on imports (Planalto)	Customs duties and import taxes in Brazil, PIS and COFINS: Brazil's federal turnover contributions, Withholding tax on remittances abroad from Brazil
Law 11,196/2005, Lei do Bem (Planalto)	Tax incentives in Brazil
Law 12,249/2010 (Planalto, compiled text)	Thin capitalization rules in Brazil
Law 14,596/2023, transfer pricing (Planalto)	Transfer pricing in Brazil: the 2024 arm's length regime
Law 14,689/2023, CARF casting vote (Planalto)	Federal tax audits and disputes in Brazil: DRJ and CARF
Law 14,973/2024 (Planalto)	Payroll taxes in Brazil
Law 7,689/1988, CSLL (Planalto, compiled text)	Corporate income tax in Brazil: IRPJ and CSLL
Law 8,036/1990, FGTS (Planalto, consolidated text)	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing, Payroll taxes in Brazil
Law 8,212/1991, social security funding (Planalto, consolidated text)	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing, Payroll taxes in Brazil
Law 8,981/1995 (Planalto)	Tax loss carryforward in Brazil
Law 9,065/1995 (Planalto)	Tax loss carryforward in Brazil
Law 9,430/1996 (Planalto, compiled text)	Federal tax audits and disputes in Brazil: DRJ and CARF, Transfer pricing in Brazil: the 2024 arm's length regime, Withholding tax on remittances abroad from Brazil
Law 9,715/1998 (Planalto)	PIS and COFINS: Brazil's federal turnover contributions
Law 9,718/1998 (Planalto, compiled text)	Corporate income tax in Brazil: IRPJ and CSLL, PIS and COFINS: Brazil's federal turnover contributions
Lei Complementar nº 179 of 24 February 2021 (Central Bank autonomy), Planalto	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
Lei Complementar nº 182 of 1 June 2021 (startup legal framework), Planalto	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company
Lei Complementar nº 200 of 30 August 2023 (sustainable fiscal regime), Planalto	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
Lei nº 10.406 of 10 January 2002 (Civil Code), compiled, Planalto	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company, Start here: the legal gateways every foreign investor crosses in Brazil
Lei nº 12.506 of 11 October 2011 (proportional notice), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Lei nº 13.097 of 19 January 2015, Planalto	Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives
Lei nº 13.429 of 31 March 2017 (outsourcing), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Lei nº 13.467 of 13 July 2017 (labor reform), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Lei nº 13.818 of 24 April 2019, Planalto	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company
Lei nº 13.842 of 17 June 2019 (amending the Brazilian Aeronautics Code), Planalto	Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives
Lei nº 13.874 of 20 September 2019 (Economic Freedom Law), Planalto	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company
Lei nº 13.986 of 7 April 2020, Planalto	Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives
Lei nº 14.195 of 26 August 2021, Planalto	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company
Lei nº 14.286 of 29 December 2021, Planalto (official text)	FX and capital controls in Brazil: free convertibility, IOF costs and how to get dividends, loans and capital out, Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives, Brazil macro at a glance: the rules behind rates, inflation, the budget and the real, Start here: the legal gateways every foreign investor crosses in Brazil
Lei nº 14.451 of 21 September 2022, Planalto	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company
Lei nº 14.611 of 3 July 2023 (equal pay), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Lei nº 14.753 of 12 December 2023, Planalto	Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives
Lei nº 15.270 of 26 November 2025, Planalto	FX and capital controls in Brazil: free convertibility, IOF costs and how to get dividends, loans and capital out, Dividend taxation in Brazil from 2026
Lei nº 4.090 of 13 July 1962 (13th salary), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Lei nº 4.749 of 12 August 1965 (13th salary payment), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Lei nº 5.709 of 7 October 1971 (rural land acquisition by foreigners), Planalto	Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives
Lei nº 6.019 of 3 January 1974 (temporary work and outsourcing), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Lei nº 6.404 of 15 December 1976 (Corporations Law), Planalto	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company, Start here: the legal gateways every foreign investor crosses in Brazil
Lei nº 6.634 of 2 May 1979 (border zone), Planalto	Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives
Lei nº 8.080 of 19 September 1990 (Organic Health Law), Planalto	Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives
Lei nº 8.213 of 24 July 1991 (social security benefits, consolidated), Planalto	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Lei nº 9.249 of 26 December 1995 (corporate income tax rate), Planalto	FX and capital controls in Brazil: free convertibility, IOF costs and how to get dividends, loans and capital out, Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives, Corporate income tax in Brazil: IRPJ and CSLL, Dividend taxation in Brazil from 2026, Interest on equity (JCP) in Brazil, Withholding tax on remittances abroad from Brazil
Mapa de Empresas, federal government	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company
Medida Provisória nº 2.199-14 of 24 August 2001 (SUDENE and SUDAM incentives), Planalto	Foreign investment in Brazil: an open regime, a short list of restricted sectors and regional tax incentives, Tax incentives in Brazil
Ministério do Trabalho e Emprego, Congress promulgates amendment reducing working hours and setting two paid rest days, 16 October 2026	Employing people in Brazil: contracts, real cost of a hire, hours, dismissal and outsourcing
Portaria JUCESP nº 74 of 28 July 2026 (2026 fee table), Junta Comercial do Estado de São Paulo	Choosing an entity in Brazil: Ltda, S.A. or branch of a foreign company
Receita Federal, index of double tax treaties (updated 28 August 2026)	Brazil's double tax treaties
Resolução BCB nº 277 of 31 December 2022 (FX market), Banco Central do Brasil	FX and capital controls in Brazil: free convertibility, IOF costs and how to get dividends, loans and capital out
Resolução BCB nº 278 of 31 December 2022, consolidated, Banco Central do Brasil	FX and capital controls in Brazil: free convertibility, IOF costs and how to get dividends, loans and capital out, Start here: the legal gateways every foreign investor crosses in Brazil
Resolução BCB nº 575 of 18 June 2026 (foreign currency accounts), Banco Central do Brasil	FX and capital controls in Brazil: free convertibility, IOF costs and how to get dividends, loans and capital out
Resolução CMN nº 5.141 of 26 June 2024, Banco Central do Brasil	Brazil macro at a glance: the rules behind rates, inflation, the budget and the real
Senate Resolution 13/2012 (Planalto)	Customs duties and import taxes in Brazil, ICMS: Brazil's state VAT on goods, transport and communications
Supremo Tribunal Federal: STF restabelece parcialmente decreto que eleva alíquotas do IOF, 16 July 2025	FX and capital controls in Brazil: free convertibility, IOF costs and how to get dividends, loans and capital out
São Paulo ICMS Regulation (RICMS/SP), art. 52 (Sefaz SP)	ICMS: Brazil's state VAT on goods, transport and communications