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: 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
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
Brazil issues withholding tax guidance on the importation of services On March 22 2017, the Brazilian tax authorities (RFB) published Solução de Consulta No. 153/2017 (SC 153/2017). By Mark Conomy April 26 2017
