Brazil removes Spanish international holding companies from the grey list of privileged tax regimes

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Brazil removes Spanish international holding companies from the grey list of privileged tax regimes

January 05 2011
spain-brazil50.jpg

On December 2 2010 the Brazilian government granted the exclusion of Spanish holding companies (ETVEs) from its grey list of privileged tax regimes. Isabel Bertoletti, Fabíola Costa Girão and Henrique de Freitas Munia e Erbolato of Machado report on the run-up to the removal.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login

Topics

News Transfer Pricing Spain Brazil
more across site & shared bottom lb ros

More from across our site

Direct Tax
uksc-court-sittings-2023.jpg
What the UK Supreme Court’s BlueCrest decision means for LLPs
A landmark ruling on LLP taxation has clarified who truly holds ‘significant influence’ and which partnership structures are most likely to withstand HMRC scrutiny
Nick Fagge, August 27 2026
Direct Tax
New York, USA - 29 September 2020: Australian Government Taxation Office ato.gov.au company website with logo close up, Illustrative Editorial
Ex-ATO boss accused of dodging tax while at KPMG
Chris Jordan promoted tax schemes to clients and received illicit payments, it has also been alleged
Sam Sholli, August 26 2026
Direct Tax
Tax technology
Why HMRC's £1.7bn compliance push misunderstands the UK tax gap
Solving the UK's fiscal deficit requires an ‘ease of doing taxes’ framework driven by tax-as-code – not thousands of additional auditors
Nitin Agarwal, August 25 2026
Direct Tax
KPMG Australia shields tax team as nearly 400 roles axed
Despite the ongoing audit controversy, the firm’s tax and legal division saw revenue growth of 10.9%
Sam Sholli, August 24 2026
Direct Tax
UN headquarters New York
Beyond the headlines: UN tax convention on track despite OECD countries’ heel-dragging
Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation
Alex Cobham, August 24 2026
Direct Tax
kpmg.jpg
KPMG Australia tax team survives job cuts amid audit scandal: report
Around 450 client-facing roles are due to be axed next week, it has been reported
Sam Sholli, August 21 2026
Direct Tax
A taxing week: Expect no pillar two favours from a Democratic administration
The OECD may be making a mistake if a 2029 review is intended to outlast Trump in the hope of more favourable treatment from the US Democrats
Sam Sholli, August 21 2026
Transfer Pricing
India investment
Indian advisory firm Nexdigm strikes partnership with AI-enabled TP platform
Nexdigm has invested in Singapore-based infer360, a TP intelligence product designed by ex-PwC partners
Tom Baker, August 21 2026
Awards
itr americas awards 2026 col@4x.png
ITR Americas Tax Awards 2026: shortlist announced
ITR is delighted to reveal all the shortlisted nominees for the 2026 Americas Tax Awards
John Harrison, August 20 2026
Indirect Tax
Brazil.jpg
The hidden compliance risk in Brazil's VAT enforcement delay
Despite initial hopes that the reporting obligation had been suspended, compliance challenges brought by Brazil’s indirect tax reform are very much a reality
Sam Sholli, August 20 2026
Gift this article