Cross-cutting committees
Issues that cut across every link are handled in committees. This is where the technical work that feeds the chambers is concentrated.
Monthly meeting
Tax reform transition
How the two systems coexist until 2032 and the move to the final model.
- Timeline and coexistence of the two systems from 2026 to 2032.
- IBS, CBS and the Selective Tax: general rules and specific regimes.
- Use of ICMS, PIS and Cofins credit balances.
- Compliance obligations and tax documents during the transition.
Monthly meeting
Administrative and judicial litigation
What the courts are deciding and where the sector needs to be heard.
- Case law from CARF, state administrative tribunals, the STJ and the STF.
- Legal arguments of interest to agribusiness value chains.
- Amicus curiae participation under article 138 of the Brazilian Code of Civil Procedure.
- Annotated tracking of relevant decisions.
Monthly meeting
Income, assets and succession
Taxation of those who produce, beyond the operation: income, land and inheritance.
- Income tax on rural activity.
- Rural holding companies and asset structuring.
- ITCMD estate and gift tax, donations and succession planning.
- Capital gains on the sale of rural property.
- Minimum taxation of high incomes and of dividends.
Monthly meeting
International taxation
The chains' cross-border transactions, in a sector that accounts for almost half of the country's exports.
- Transfer pricing in transactions with related parties abroad, including commodities, under Law 14,596/2023.
- OECD Pillar Two: 15% effective minimum taxation and the additional CSLL under Law 15,079/2024.
- Double taxation treaties and taxation of profits earned abroad.
- Payments abroad: income tax and contribution withholding on services, royalties and interest.
- International marketing structures, trading companies and distribution hubs abroad.
Coordination
Each committee has a coordinator appointed by the Executive Board, meets monthly for technical discussion and is open to members from every chamber.