Civil Law

Brazil’s Sustainable Taxonomy Action Plan enters public consultation

Brazil’s draft Sustainable Taxonomy Action Plan (the Action Plan), prepared by the Ministry of Finance, is currently under public consultation and receiving contributions and comments for its improvement. The deadline for taking part in the public consultation is October 20, 2023.

The development of a sustainable taxonomy seeks to address Brazil’s main environmental and social challenges, taking into account its commitments, objectives and priority plans. Consisting of a classification system that defines, on a scientific basis, activities, assets and/or categories … Read the rest

Civil Law

OECD Releases Public Consultation Documents on Tax Certainty Aspects of Amount A: Public Comments Due June 30, 2022

On May 27, 2022, the OECD released two public consultation documents related to the tax certainty aspects of Amount A.  The first, entitled Pillar One – A Tax Certainty Framework for Amount A(the Amount A Draft), proposes new mechanisms for multinational enterprises (MNEs) to obtain certainty on different aspects of Amount A.  The second, entitled Pillar One – Tax certainty for issues related to Amount A (the Related Issues Draft), proposes a mandatory binding dispute resolution mechanism for issues … Read the rest