Brazil has published Normative Instruction RFB No. 2.319 of 30 March 2026, containing amendments to Normative Instruction RFB No. 2.228 of 3 October 2024, which regulates the Additional Social Contribution on Net Profit (CSLL) introduced by Provisional Measure No. 1.262 of 3 October 2024 and Law No. 15.079 of 27 December 2024. 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 main …