{"id":1841,"date":"2024-10-08T13:59:11","date_gmt":"2024-10-08T16:59:11","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=1841"},"modified":"2025-07-30T19:37:34","modified_gmt":"2025-07-30T22:37:34","slug":"entenda-a-nova-mp-n1262","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/entenda-a-nova-mp-n1262\/","title":{"rendered":"Tributa\u00e7\u00e3o m\u00ednima sobre lucro de multinacionais por meio de adicional da CSLL"},"content":{"rendered":"<p>A <a href=\"https:\/\/www.congressonacional.leg.br\/materias\/medidas-provisorias\/-\/mpv\/165615#:~:text=A%20medida%20traz%20as%20defini%C3%A7%C3%B5es,adicional%20da%20CSLL%2C%20conforme%20regulamenta%C3%A7%C3%A3o.\">Medida Provis\u00f3ria n\u00ba 1262<\/a>, de 03 de outubro de 2024, estabelece uma tributa\u00e7\u00e3o m\u00ednima efetiva de 15% sobre o lucro de multinacionais sediadas no Brasil, instituindo o adicional da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL).<br \/>\nO adicional da CSLL ser\u00e1 aplicado a multinacionais que tenham auferido receitas anuais de, no m\u00ednimo, EUR 750 milh\u00f5es, nas Demonstra\u00e7\u00f5es Financeiras Consolidadas da Entidade Investidora Final em pelo menos dois dos quatro anos fiscais imediatamente anteriores ao analisado.<\/p>\n<p>Essa medida decorre do processo de adapta\u00e7\u00e3o da legisla\u00e7\u00e3o brasileira \u00e0s Regras Globais Contra a Eros\u00e3o da Base Tribut\u00e1ria \u2013 Regras GloBE (Global Anti Base Erosion Rules \u2013 GloBE Rules), elaboradas pelo Quadro Inclusivo (Inclusive Framework on Base Erosion and Profit Shifting) sob a coordena\u00e7\u00e3o da Organiza\u00e7\u00e3o para a Coopera\u00e7\u00e3o e Desenvolvimento Econ\u00f4mico (OCDE) e do Grupo dos Vinte (G20).<\/p>\n<p>A operacionaliza\u00e7\u00e3o da cobran\u00e7a est\u00e1 regulamentada pela <a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=140884\">Instru\u00e7\u00e3o Normativa 2.228\/2024<\/a>, tamb\u00e9m de 03 de outubro.<\/p>\n<p>Apesar de produzir efeitos imediatos, a MP precisa da aprecia\u00e7\u00e3o pelas Casas do Congresso Nacional (C\u00e2mara e Senado) para se converter definitivamente em lei ordin\u00e1ria. Atualmente, a Medida Provis\u00f3ria aguarda a composi\u00e7\u00e3o da Comiss\u00e3o Mista, que ser\u00e1 publicada no Di\u00e1rio do Congresso Nacional de 10\/10\/2024.<\/p>\n<p>Fale com <a href=\"https:\/\/bvzadvogados.com.br\/socio\/daniel-zugman\/\">nossos especialistas<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Medida Provis\u00f3ria n\u00ba 1262, de 03 de outubro de 2024, estabelece uma tributa\u00e7\u00e3o m\u00ednima efetiva de 15% sobre o lucro [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2634,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informativo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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