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
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: Conversion into law of amendments to the oil and gas tax framework On December 29 2017, Law 13,586/2017 (dated December 28 2017) was published providing for the conversion of Provisionary Measure 795/2017 (PM 795/2017) into law. By Jaime Andrade & Mark Conomy February 27 2018
