Brazil's Federal Supreme Court recently issued a decision concerning the constitutionality of the levy of the Contribution for Intervention in the Economic Domain (CIDE) on payroll. CIDE is levied at a rate of 0.3% on the payroll of medium-sized and large enterprises for the funding of the Brazilian Service for the Support of Small and Medium-sized Enterprises (SEBRAE), the Brazilian Trade and Investment Promotion Agency (APEX), and the Agency for the Development of Industry in Brazil (ABDI)…