Brazil has published Complementary Law 157/2016 in the Official Gazette, which includes amendments to the municipal services tax (ISS). Although some provisions were vetoed by the president, the main amendments as approved by the Senate are maintained. These include setting the minimum rate at 2% and disallowing municipalities from granting exemptions, reductions, or other benefits with regard to the levy of ISS. In addition, application of ISS has been extended to additional services, inclu…