Law Nº 15,079, enacted on December 27, 2024, establishes the Additional Social Contribution on Net Profit (CSLL) as part of Brazil’s effort to align with the Global Anti-Base Erosion Rules (GloBE Rules) under the OECD’s Pillar II Inclusive Framework. This law aims to implement an effective minimum taxation of 15% for multinational groups generating annual revenues of at least 750 million euros, thereby ensuring greater equity and transparency in international taxation.

Following the launch of the new Virtual Office in May 2024, the old DET Live system will be replaced.

The Dominican Republic continues to take firm steps towards aligning its Transfer Pricing obligations with OECD standards.

This Resolution issued by the Internal Revenue Service (SII, from Spanish) in December 2024 places special emphasis on Transfer Pricing (TP) and is aligned with Tax Compliance Law N° 21.713 of September 25, 2024, which provides new tools to the SII to combat informality, evasion, avoidance, and organized crime.