Brazil has published Normative Instruction RFB No. 2.259 of 24 March 2025, which amends the regulations for the Additional Social Contribution on Net Profit (CSLL) contained in Normative Instruction RFB No. 2,228 of 3 October 2024. As previously reported, the Additional CSLL is meant to meet the requirements of a qualified domestic minimum top-up tax (QDMTT) in line with the Pillar 2 global minimum tax rules. The Additional CSLL was initially introduced through a provisional measure in Oct…