Brazil clarifies law on goodwill and step-up deductibility Priscila Vergueiro and Mark Conomy of PwC Brazil set out how Brazilian tax authorities have provided guidance on the definition of ‘dependent parties’ for the purpose of goodwill and step-up... By Mark Conomy & Priscila Vergueiro May 11 2020
An opportunity for convergence in transfer pricing and beyond Romero J S Tavares and Priscila Vergueiro of PwC Brazil outline how Brazil can enhance its international tax and transfer pricing model through a bespoke, calculated approach. By Priscila Vergueiro & Romero J S Tavares March 30 2020
Brasil e a OCDE: Uma oportunidade de convergência para além dos Preços d... Romero J S Tavares e Priscila Vergueiro da PwC pontuam como o Brasil poderia incrementar seu sistema de tributação internacional e preços de transferência através do processo de acessão à... By Priscila Vergueiro & Romero J S Tavares March 30 2020
Brazilian tax authorities provide guidance on ‘debit to shareholders account’ transactions On July 1 2019, the Federal Brazilian Tax Authorities (RFB) published Solução de Consulta – Cosit 210/2019 (dated June 24 2019), providing that withholding tax should be levied at a... By Mark Conomy & Priscila Vergueiro October 15 2019
Brazil publishes guidance on PIS/COFINS impacts for debt forgiveness Brazil's federal tax authorities have published guidance noting that debt forgiveness ought to be regarded as financial revenue and should be taxed at 4.65%. By Mark Conomy & Priscila Vergueiro February 04 2019
