Brazil increases certain capital gains tax rates

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April 2016

Overview

Brazil on March 16, 2016, converted Provisional Measure 692/2015 (PM 692) into Law No. 13,259/2016 (Law 13,259). The law amends the capital gains tax rates applicable to individuals and non-resident entities.

Multinational companies that own Brazilian entities should consider how these changes could affect their investments.  

Contact us

John A. Salerno

Latin American Tax Group, PwC US

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