Brazil clarifies tax treatment of international charter leasing payments The Brazilian tax authorities have provided guidance on the application of the reduced 0% income withholding tax rate on international charter leasing payments. By Fernando Giacobbo & Jaime Andrade & Mark Conomy December 12 2018
Brazil clarifies tax treatment of international charter leasing payments Brazilian tax authorities have provided guidance on the application of the reduced 0% income withholding tax rate on international charter leasing payments. By Fernando Giacobbo & Jaime Andrade & Mark Conomy November 20 2018
Brazil: Personal use of off-the-shelf software not subject to withholding tax The federal Brazilian tax authority (RFB) has confirmed that off-the-shelf software acquired for personal use should not be subject to withholding tax. By Fernando Giacobbo & Mark Conomy November 08 2018
Brazil: Payments for trademark use to French entity subject to withholding tax The Federal Brazilian tax authority (RFB) has confirmed that payments for the right to use trademarks and know-how to a French entity should be subject to income withholding tax and... By Fernando Giacobbo & Mark Conomy November 02 2018
Brazil: Tax authorities say French not-for-profit organisations subject to tax Brazilian tax authorities have said that no relief should be granted for withholding tax on payment to foreign not-for-profit organisations under the Brazil-France double tax agreement (DTA). By Fernando Giacobbo & Mark Conomy October 31 2018
Brazil: Amendments to protocol to Brazil and Argentina tax treaty enacted On 28 August 2018, Decree 9.482 was published, enacting amendments to the protocol to the convention between Brazil and Argentina. By Fernando Giacobbo October 15 2018
Brazil: Withholding tax rules on license to distribute or commercialise software The federal Brazilian tax authorities (RFB) published a declaratory act regarding the withholding tax on payments abroad for a license to distribute or commercialise software. By Fernando Giacobbo & Mark Conomy January 30 2018
