On 9 December 2015, Brazil published Law 13,202/2015, which clarifies that the social contribution on profits (CSLL) is to be included when determining the taxes covered by tax treaties Brazil has entered into. The clarification was needed because most tax treaties signed by Brazil only refer to corporate income tax (IRPJ) without expressly including CSLL. According to Law 13,202/2015, the inclusion of CSLL as a tax covered by tax treaties may be applied retroactively.