On 25 June 2021, the Brazilian federal government submitted to the National Congress the second phase of the tax reform project.
The proposed legislation (“Proposal”) will be sent to the Senate after approval by the House of Representatives. If no amendments are deemed necessary and the president promulgates the proposed legislation, the law will enter into force on 1 January 2022.

In brief On 29 March 2021, the Dutch Ministry of Finance published a consultation on legislative changes to the taxation of open limited partnerships (“Open C.V.”) and mutual funds (“fgr”). In addition, the consultation document comprises of policy changes regarding the qualification  of foreign legal forms. The consultation period will end on…