The Brazilian tax authority has announced an extension of the public consultation regarding Normative Instruction RFB No. 2,228, of 2024, which regulates the Additional Social Contribution on Net Profit (CSLL) introduced by Provisional Measure No. 1.262 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 Normative Instruction regulates the…