Brazil has published Provisional Measure No. 1.262 of 3 October 2024 and Normative Instruction No. 2.228 of 3 October 2024 for the introduction of an Additional Social Contribution on Net Profit (CSLL) that 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 percentage is equal to 15% minus the effective tax rate of the constituent entities in Brazil of an in-scope MNE group, which inclu…