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 By Fernando Giacobbo October 15 2018
Brazil: Conversion into law of amendments to the oil and gas tax framework By Jaime Andrade & Mark Conomy February 27 2018
