The new OE foresees a reduction in the IRC rate: “The government proposes to reduce the nominal IRC rate by 6%”, highlights Renato Carreira, which allows the rate to reduce from 31.5% to 25.5 %, although the resistance that this measure has caused – mainly from the largest opposition party – calls into question its approval in exactly these terms.
In recent years, at the company level, Deloitte highlights the following: on the one hand, the gradual reduction that has occurred over the last two decades in the effective taxation of companies and, on the other hand, the adoption of a set of measures that aim to combat shifting profits between jurisdictions and erosion of the tax base. Encouraging the energy transition and digitalization of the economy is another need.
