TAX BULLETIN · OCTOBER 2026
Tax credits, choices for 2027 and asset planning under review
This edition brings together six Brazilian updates and three international developments on IBS/CBS, PIS/Cofins credits, ITBI, customs settlements, tax systems integration and the taxation of multinational groups.
IN THIS EDITION
Nine news items for 2027 planning
Six Brazilian highlights and three international developments, each with access to the official source. Previous editions remain available under News.
Brazilian highlights
International outlook
Key takeaways
The priority is to complete the IBS/CBS regime analysis by 30 October and to resolve outstanding issues in Simples Nacional entry applications filed by the 15 October deadline. PIS/Cofins credits require documentary review and compliance with the modulation of effects and offsetting requirements. Property contributions should take into account the judgment that is still under way, while the customs settlement calls for an economic comparison with litigation. Internationally, GloBE data preparation and documentation of intra-group services warrant early coordination.
LEGAL NEWS