Get an immediate FREE trial of Orbitax's International Tax Research & Compliance Expert (ITRCE) software for 7 days.

Brazil Tax News

Brazil and the United Kingdom Advance Discussions on a Possible Tax Treaty
Aug 13, 2018
G20 Research Group Finds G20 Members Have Fully Complied with their BEPS Commitments
Aug 10, 2018
Community of Portuguese Language Countries Considering Multilateral Tax Treaty
Jul 31, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Jul 25, 2018
Tax Treaty between Brazil and Lithuania Under Negotiation
Jul 23, 2018
Protocol to Tax Treaty between Brazil and Norway has Entered into Force
Jul 19, 2018
Pending Protocol to Tax Treaty between Argentina and Brazil to Enter into Force
Jul 09, 2018
SSA between Brazil and the U.S. to Enter into Force
Jun 28, 2018
Brazil Amendments to R&D Tax Incentive for IT Companies Converted into Law
Jun 26, 2018
Brazil Restricts Offset of Tax Credits Against Advance Corporate Tax Payments
Jun 19, 2018
Brazilian Steel Industry Looking to Reverse Reduction in RIENTEGRA Relief Rate
Jun 18, 2018
Brazil's Chamber of Deputies Approves Pending Protocol to Tax Treaty with Argentina
Jun 11, 2018
Brazil Reduces Maximum Tax Refund for Exporters
Jun 07, 2018
Brazilian Senate Approves Pending Protocol to Tax Treaty with Norway
Jun 01, 2018
Brazil Senate Approves Pending SSA with the U.S.
May 25, 2018
Protocol to SSA between Brazil and Spain has Entered into Force
May 18, 2018
Tax Treaty between Brazil and Singapore Signed
May 09, 2018
Tax Treaty between Brazil and Switzerland Signed
May 07, 2018
Brazilian Supreme Court Rejects Request to Suspend Earlier Decision that Inclusion of ICMS in PIS/COFINS Basis is Unconstitutional
Apr 19, 2018
Brazil Lower House Approves Pending TIEA with Jersey
Apr 16, 2018
São Paulo Issues Regulation for ICMS on Digital Goods; Court Suspends ICMS for Certain Suppliers
Mar 30, 2018
Brazil Amends R&D Tax Incentive for IT Companies
Mar 28, 2018
Argentina Approves Pending Protocol to Tax Treaty with Brazil
Mar 26, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Mar 22, 2018
Austria to Negotiate Revisions to Tax Treaty with Brazil
Mar 12, 2018
Brazil Chamber of Deputies Approves Pending SSA with the U.S.
Mar 12, 2018
Brazil Increases Financial Transactions Tax on Transfers from Brazilian Accounts to Foreign Accounts
Mar 08, 2018
Brazil and Luxembourg to Update Tax Treaty
Mar 08, 2018
Brazil Clarifies Requirements for Deduction of Payments for Certain Intra-group Services/Activities
Mar 06, 2018
OECD and Brazil Launch Project to Examine Differences in Cross-Border Tax Rules
Mar 02, 2018
SSA between Brazil and Israel Signed
Mar 02, 2018
Brazil Considering New Individual Income Tax Brackets and Rates
Feb 13, 2018
Protocol to Tax Treaty between Brazil and South Africa has Entered into Force
Feb 13, 2018
Protocol to Tax Treaty between Brazil and South Korea has Entered into Force
Feb 09, 2018
Dutch Tax Treaty Negotiation Plans for 2018
Feb 01, 2018
SSA between Brazil and Luxembourg to Enter into Force
Jan 19, 2018
Brazil Provisional Measure on Special Tax Regime for Oil and Natural Gas Sector Converted into Law
Jan 17, 2018
Protocol to Tax Treaty between Brazil and India in Force
Jan 11, 2018
Brazil Issues Selection Criteria for Differentiated and Special Tax Monitoring Program for 2018
Jan 04, 2018
Brazil Removes Costa Rica, Madeira Island, and Singapore from Black List but Adds Regimes to Grey List
Jan 03, 2018
Brazilian Appellate Court Holds ICMS Should Not be Included in Basis for Social Contributions on Gross Income
Dec 08, 2017
Brazil Ratifies Pending Protocol to Tax Treaty with India
Dec 08, 2017
Brazil Announces Launch Schedule for eSocial Electronic Reporting Platform
Dec 07, 2017
Brazil Chamber of Deputies Approves Pending Protocol to Tax Treaty with South Korea
Dec 06, 2017
Russia Confirms Entry into Force of Tax Treaty with Brazil
Nov 30, 2017
Brazil Chamber of Deputies Approves Pending Protocol to Tax Treaty with South Africa
Nov 21, 2017
SSA between Brazil and China under Negotiation
Nov 15, 2017
Brazil Approves Pending Protocol to Tax Treaty with Argentina
Nov 13, 2017
SSA between Brazil and the Czech Republic under Negotiation
Nov 03, 2017
Brazil Converts PERT Tax Regularization Program into Law and Provides Further Application Extension
Nov 02, 2017
Brazil Extends Provisional Measure on Special Tax Regime for Oil and Natural Gas Sector
Oct 31, 2017
Brazil Sets Rules for State Value Added Tax (ICMS) on Digital Goods
Oct 24, 2017
Update - Protocol to Tax Treaty between Argentina and Brazil
Oct 23, 2017
Brazil Approves Pending Protocol to Tax Treaty with Norway
Oct 12, 2017
Brazil Further Extends Deadline for PERT Tax Regularization Program
Oct 05, 2017
Brazil Cross-border Payments under Cost Sharing Agreement for Software License Taxed as Royalties
Sep 29, 2017
Brazil Approves Pending TIEA with Switzerland
Sep 25, 2017
Brazil Clarifies Dividend Income Exemption under Tax Treaty with Argentina
Sep 15, 2017
BRICS Countries Confirm Commitment to Addressing BEPS and Promoting Information Exchange in Xiamen Declaration
Sep 07, 2017
Brazil Extends Deadline for PERT Tax Regularization Program
Sep 06, 2017
Brazil Reduces Maximum Tax Refund for Exporters for 2018
Sep 05, 2017
Malaysia Negotiating Tax Treaties with Fifteen Countries
Sep 01, 2017
Brazil Publishes Normative Instruction on Capital Gains Withholding Tax for Non-Residents
Aug 31, 2017
Brazil and Paraguay to Move Forward on Tax Treaty Negotiations
Aug 31, 2017
Brazil Extends and Introduces Special Regimes for Oil and Gas Sector
Aug 29, 2017
Brazilian Chamber of Deputies Announces Plans for Tax System Reform including Replacement of Consumption Taxes with New VAT
Aug 22, 2017
Brazil Clarifies Tax Treatment of a Branch of a Foreign Company
Aug 17, 2017
Brazil Revokes Provisional Measure on Payroll-based Social Security Tax
Aug 16, 2017
Brazil Extends New Tax Regularization Program
Aug 15, 2017
Brazil Announces Tax Simplification Initiatives for Companies and Taxpayers
Aug 10, 2017
Brazil brings Tax Treaty with Russia into Force
Aug 08, 2017
U.S. Publishes CbC Exchange Arrangement with Brazil
Aug 04, 2017
Brazil Provides Transitional Relief for Local CbC Reporting of Foreign-Parented Groups for 2016 where Exchange Agreement Not Effective until 2017
Aug 02, 2017
Brazil Clarifies Taxation of Income and Net Gains from Financial and Capital Markets
Aug 01, 2017
BRICS Countries Sign Memorandum of Cooperation in Tax Matters
Jul 31, 2017
Protocol to Tax Treaty between Argentina and Brazil Signed
Jul 26, 2017
U.S. Signs CbC Exchange Arrangements with Belgium, Brazil, Isle of Man, Jamaica, and Malta
Jul 24, 2017
Update - Protocol to Tax Treaty between Brazil and Argentina to be signed
Jul 20, 2017
Brazilian Revenue Service Confirms Technical Service Fees Paid to Canadian Recipient Subject to Withholding Tax
Jul 17, 2017
Brazilian Court Holds Payments for Procurement Services Not Involving Transfer of Technology May Not be Treated as Royalties
Jul 11, 2017
G20 Leaders' Declaration Published following Hamburg Summit
Jul 10, 2017
Tax Treaty between Brazil and Vietnam under Negotiation
Jul 06, 2017
Brazil Ratifies Pending SSA with Luxembourg
Jul 03, 2017
Brazil Clarifies PIS/COFINS on Royalty and Technical Service Payments and Payments for Services under Cost Sharing Agreements
Jun 29, 2017
Brazil Regulates New Tax Regularization Program
Jun 27, 2017
Brazil Clarifies Payments for Rights to Market or Distribute Software Subject to Withholding Tax but Not CIDE unless Technology is Transferred
Jun 23, 2017
Brazil Updates CbC Reporting Q&A
Jun 16, 2017
Brazil Opens New Tax Regularization Program
Jun 07, 2017
Brazil Formally Requests to Join OECD
Jun 02, 2017
Brazil Extends Provisional Measure on Payroll-based Social Security Tax for Most Companies
Jun 01, 2017
Brazil Provides Transitional Relief for Local CbC Reporting of Foreign-Parented Groups for 2016
May 30, 2017
Brazilian Tax Appeals Court Holds Tax Planning Advisors Not Jointly Liable for Assessed Tax Liabilities
May 25, 2017
Brazil Publishes CbC Reporting Q&A Including Details on Reporting and Notification Obligations
May 19, 2017
SSA between Brazil and Mozambique Signed
May 16, 2017
Brazilian Senate Committee Approves Pending Tax Treaty with Russia
May 09, 2017
Brazilian Senate Committee Approves Pending Protocol to Tax Treaty with India
May 08, 2017
Brazil Clarifies Transport Service Income Exempt from Withholding Tax under Tax Agreements
Apr 27, 2017
Brazil Clarifies Withholding Tax on Payments for Rights to Sell Software
Apr 14, 2017
Brazil Publishes Instructions on Refunds for PIS/COFINS Paid on Imports including ICMS
Apr 13, 2017
Reopening of Brazilian Foreign Assets Disclosure Regime Regulated
Apr 11, 2017
Brazil Reestablishes Payroll-based Social Security Tax for Most Companies
Apr 05, 2017
Argentina and Brazil Sign Agreement for Automatic Exchange of Financial Account Information
Mar 23, 2017
G20 Finance Ministers Communiqué Published
Mar 22, 2017
Brazilian Supreme Court Holds Inclusion of ICMS in PIS/COFINS Basis Unconstitutional
Mar 21, 2017
Brazilian Parliament Approves Reopening of Foreign Assets Disclosure Regime
Mar 20, 2017
SSA between Brazil and India Signed
Mar 20, 2017
Brazil Announces Deadline for Transmission of Information on Foreign Financial Assets Disclosed under RERCT Regime
Mar 15, 2017
Brazilian Supreme Court Holds ICMS Exemption for Printed Publication Extends to Digital Versions
Mar 14, 2017
Brazil Implements Exchange of Tax Ruling Information
Mar 10, 2017
Brazilian Supreme Court Holds Exemption Granted to Non-Profits Does not Extend to ICMS
Mar 09, 2017
Brazil Audit Plan for 2017 Announced
Mar 07, 2017
Brazilian National Congress Approves Pending Tax Treaty with Russia
Feb 22, 2017
Brazil Clarifies Taxation of Capital Gains Derived by Non-resident from the Exchange of Shares
Feb 08, 2017
Brazil's New Tax Regularization Program Regulated
Feb 06, 2017
Brazil Clarifies Withholding Tax Obligation for Payments for Technical Services to Canada and the U.S.
Jan 24, 2017
Brazil Implements Common Reporting Standard for Exchange for Financial Account Information
Jan 17, 2017
Brazil Limits Treatment of Austrian Holding Companies as Privileged Regime
Jan 13, 2017
Brazil Law Published Amending the Municipal Services Tax
Jan 11, 2017
Brazil Opens New Tax Regularization Program
Jan 10, 2017
Brazil Issues Final CbC Normative Instruction
Jan 04, 2017
Brazil to Amend the Municipal Services Tax including an Increase in the Minimum Rate
Dec 28, 2016
SSA between Brazil and the U.S. Transmitted to U.S. Congress
Dec 14, 2016
SSA between Brazil and India to be Negotiated
Dec 09, 2016
BRICS Countries Reaffirm Commitment to BEPS Measures and Information Exchange
Dec 08, 2016
Brazil Consults on Exchange of Tax Ruling Information
Dec 05, 2016
Brazilian Chamber of Deputies Considering Draft Law to Reopen Voluntary Disclosure Program
Dec 01, 2016
Switzerland Signs Joint Declarations on the Automatic Exchange of Financial Account Information with Brazil, Mexico, and Uruguay
Nov 22, 2016
Ibero-American Social Security Convention has Entered into Force for Peru
Nov 18, 2016
Brazil Considers Reopening Voluntary Disclosure Program
Nov 16, 2016
Brazil Publishes MAP Normative Instruction
Nov 14, 2016
Brazil Consults on CbC Reporting Requirements
Nov 11, 2016
Brazil Amends Simplified Tax Regime
Nov 03, 2016
Brazil Clarifies Deduction of Input Credits for PIS and COFINS Purposes
Nov 01, 2016
Multilateral Agreement for the Exchange of CbC Reports Signed by Brazil, Guernsey, Jersey, the Isle of Man and Latvia
Oct 24, 2016
Brazil and Paraguay to Negotiate Tax Treaty
Oct 17, 2016
SSA between Brazil and Quebec has Entered into Force
Oct 11, 2016
SSA between Brazil and Sweden under Negotiation
Oct 11, 2016
Brazil Commits to Exchange of Beneficial Ownership Information
Oct 04, 2016
Mutual Assistance Convention has Entered into Force for Brazil, Nauru and Niue
Oct 04, 2016
Ireland's Reaction to Inclusion on Brazilian Blacklist
Sep 22, 2016
Brazil Adds Ireland to Black List and Austrian Holding Companies to Grey List
Sep 16, 2016
Brazilian Courts Differ in Opinion on Constitutionality of Increase of PIS/COFINS on Financial Income
Sep 14, 2016
Brazil Issues Ruling on Taxation of Capital Gains under Simplified Tax Regime
Sep 12, 2016
Spanish Tax Authority Holds Brazilian Interest on Equity (JCP) to be treated as Interest under Tax Treaty and Eligible for 20% Sparing Credit
Sep 08, 2016
Brazil Clarifies Taxation of Capital Contributions through the Assignment of Rights by Foreign Shareholders
Sep 07, 2016
G20 Leaders Summit Communiqué and OECD Report Published
Sep 07, 2016
Brazil Getting Set for Multilateral Automatic Exchange of Information including CbC Reports and Tax Rulings
Sep 06, 2016
Brazil Consultation on Draft Normative Instruction for MAP
Aug 24, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Tax Treaty between Brazil and Poland under Negotiation
Aug 17, 2016
San Marino Ratifies TIEAs with Brazil and New Zealand
Aug 03, 2016
Peru Ratifies Ibero-American Social Security Convention
Jul 28, 2016
G20 Finance Ministers Issue Communiqué following Chengdu Meeting
Jul 27, 2016
Brazilian Parliament Considers Suspending Financial Transactions Tax Increase
Jul 25, 2016
Brazil Ruling that Interest on Equity Capital Received by Holding Companies subject to PIS/COFINS
Jul 14, 2016
Brazil Clarifies Treatment of Software Licensing Fees under Tax Treaty with France
Jul 06, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
TIEA between Brazil and San Marino Signed
Jul 05, 2016
Brazil Lower Level Federal Court Finds CFC Legislation Unconstitutional
Jun 24, 2016
Brazil Deposits Ratification Instrument for Mutual Assistance Convention
Jun 03, 2016
Panama Negotiating Tax Information Exchange Agreement with India
May 19, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
Brazil Requires Beneficial Ownership Disclosure
May 09, 2016
Brazil Confirms Effective Date of New Progressive Capital Gains Tax Rates
May 05, 2016
Brazil Increases Financial Transactions Tax on Foreign Currency Purchases and Financial Institution Repurchase Agreements
May 04, 2016
Brazil Considering IPI exemption for Certain Essential Products
Apr 26, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
Spanish Supreme Court Confirms Brazilian Interest on Equity Capital Eligible for Participation Exemption
Apr 18, 2016
Brazil Suspends Mandatory Social Security Contribution on Services Received from Cooperatives
Apr 11, 2016
Brazil's Chamber of Deputies Approves Ratification of Mutual Assistance Convention
Mar 31, 2016
Update - Brazil's New Progressive Capital Gains Tax Rates Effective Date
Mar 28, 2016
Brazil Publishes Law Including Progressive CGT for Individuals, Small Businesses and Non-Resident Entities
Mar 25, 2016
Brazil Negotiating SSAs with the Czech Republic, India, Sweden, and Ukraine
Mar 23, 2016
Brazil Revokes Provisional Measure on Changes in Interest on Equity and Suspension of Certain R&D Incentives
Mar 17, 2016
Brazil's Chamber of Deputies Approves Provisional Measure on Changes in Interest on Equity and Suspension of Certain R&D Incentives
Mar 10, 2016
Cape Verde Negotiating Tax Treaties with Angola, Brazil, Equatorial Guinea, Ivory Coast, Luxembourg, Morocco, Seychelles, and Singapore
Feb 16, 2016
Brazil's Chamber of Deputies Approves Progressive Capital Gains Tax
Feb 08, 2016
SSA between Brazil and Bulgaria Signed
Feb 04, 2016
Netherlands to Request Removal from Brazil's Grey List
Feb 03, 2016
Legislation to Reinstate Brazilian Bank Transactions Tax Expected
Jan 26, 2016
Brazil's Exempts Domestic Loans with Terms Exceeding 365 Days from Financial Transactions Tax
Jan 22, 2016
Brazilian Voluntary Disclosure Program Law Signed by President
Jan 19, 2016
Brazil Issues Selection Criteria for Differentiated and Special Tax Monitoring Program for 2016
Jan 11, 2016
Brazil Converts Provisional Measure into Law that Amends Taxation of Certain Intangible Assets and the Digital Inclusion Exemption Incentive
Jan 06, 2016
Brazil Clarifies that CSLL Covered by Tax Treaties
Dec 31, 2015
Dutch Holding Companies without Sufficient Economic Substance Reincluded in Brazil's Grey List
Dec 29, 2015
Brazil Converts Program for Reduction of Tax Litigation (PRORELIT) into Law
Dec 28, 2015
Brazilian Voluntary Disclosure Program Approved
Dec 18, 2015
Brazil Extends Provisional Measure on Interest on Equity Capital Changes and R&D Incentive Suspension
Dec 04, 2015
TIEA between Brazil and Switzerland Signed
Nov 27, 2015
Brazil Approves Protocol to Tax Treaty with India
Nov 18, 2015
Brazil Approves TIEAs with Guernsey, Jersey, the Cayman Islands and Uruguay
Nov 17, 2015
UK Ratifies TIEA with Brazil
Nov 17, 2015
Update - Protocol to the Tax Treaty between Brazil and South Africa
Nov 16, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Brazil Reduces Maximum Tax Refund for Exporters
Oct 29, 2015
Brazil Extends Provisional Measure that Amends Taxation of Certain Intangible Assets and the Digital Inclusion Exemption Incentive
Oct 28, 2015
Brazilian Court Rules Imports Subject to IPI Tax at Customs Clearance and When Subsequently Sold
Oct 27, 2015
SSA between Brazil and South Korea to Enter Into Force
Oct 20, 2015
Tax Treaty between Colombia and Brazil to be Negotiated
Oct 20, 2015
Brazil's Increased Social Contribution on Profit (CSLL) Rate for Financial Institutions Converted into Law
Oct 15, 2015
Brazil Publishes Provisional Measure on Changes to Interest on Equity Capital and Other Changes
Oct 14, 2015
Brazil Relaxes Cash Payment Requirements and Extends Deadline for the Program for Reduction of Tax Litigation
Oct 09, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
New Bill on Voluntary Disclosure Submitted to Brazilian Congress
Sep 22, 2015
Brazil Extends Provisional Measure for Tax Planning Disclosure Requirements and Tax Litigation Reduction Program
Sep 18, 2015
Brazil Considering Tax Measures to Increase Revenue
Sep 17, 2015
SSA between Austria and Brazil under Negotiation
Sep 17, 2015
Brazil Amends Taxation of Certain Intangible Assets and Digital Inclusion Exemption Incentive
Sep 09, 2015
Brazil Chamber of Deputies Approves Increased Thresholds for Simplified Tax Regime
Sep 08, 2015
Brazil Considering Amendment to Definition of Low-Tax Jurisdiction
Aug 31, 2015
Brazilian Senate Approves Increase in CPRB Rates
Aug 25, 2015
New Tax Treaty between Brazil and Germany to be Negotiated
Aug 20, 2015
New Brazilian Voluntary Disclosure Program under Senate Review
Aug 19, 2015
Brazilian Senator Proposes Higher CSLL Rate on Financial Institutions and Abolishing JCP Deduction
Aug 17, 2015
Brazil Regulates New Program for Reduction of Tax Litigation
Aug 11, 2015
Protocol to the Tax Treaty between Brazil and South Africa Signed
Aug 07, 2015
Tax Treaty between Brazil and Vietnam to be Negotiated
Aug 06, 2015
Brazil Introduces New Tax Planning Disclosure Requirement and Tax Litigation Reduction Program
Jul 24, 2015
Brazil Clarifies Application of PCI and PECEX Methods for Commodities Transfer Pricing
Jul 21, 2015
Brazil Introduces a Special Federal Fund to Compensate State Losses from Changes in ICMS that will be Funded by a New Unreported Foreign Asset Program
Jul 17, 2015
Brazil Considering Increasing Revenue Threshold for Simplified Tax Regime
Jul 14, 2015
SSA between Brazil and the U.S. Signed
Jul 03, 2015
Brazil Approves Provisional Measure for Monthly Individual Income Tax Brackets
Jun 24, 2015
Brazilian Measure Increasing PIS/COFINS on Imports has been Approved
Jun 04, 2015
Revisions to the Tax Treaty between Brazil and China to be Negotiated
Jun 04, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Brazil Increases Social Contribution on Profit (CSLL) Tax Rate for Financial Institutions
May 28, 2015
Brazil Extends Provisional Measure for Monthly Individual Income Tax Brackets
May 08, 2015
Protocol to the Tax Treaty between Brazil and South Korea Signed
Apr 29, 2015
Brazilian Senate Approves Changes to Taxation of Interstate Online and Phone Sales
Apr 21, 2015
Brazil Publishes Annual Individual Income Tax Bracket Thresholds for 2015
Apr 09, 2015
Brazil Restores PIS/COFINS on Financial Income
Apr 07, 2015
Brazil Monthly Individual Income Tax Brackets for 2015
Mar 16, 2015
Negotiations for TIEA between Brazil and Switzerland to be Concluded
Mar 06, 2015
Brazil Considering Withholding Tax on Dividends Paid to Nonresidents
Mar 02, 2015
SSA between Belgium and Brazil Comes into Force in Brazil
Feb 27, 2015
Brazil Publishes Effective Dates for the Increase in PIS/COFINS on Imports and the Increase in PIS/COFINS and CIDE tax on Fuel
Feb 03, 2015
Brazilian Supreme Court Issues Decision Limiting Tax Penalty
Jan 30, 2015
Brazil Extension of Bad Credit Write-Off Limit Provisions Converted into Law
Jan 28, 2015
Brazil to Raise Taxes on Fuel, Imports and Others
Jan 21, 2015
Brazil Extends Bad Credit Write-Off Limit Provisions
Dec 05, 2014
Tax Treaty between Brazil and Trinidad and Tobago Comes into Force in Brazil
Dec 04, 2014
Brazil Reduces Tax Rate Threshold for Designation as a Low tax Jurisdiction or Privileged Tax Regime
Dec 03, 2014
Switzerland Approves SSA with Brazil
Nov 14, 2014
Brazilian Court Rules on Compatibility of Brazilian CFC Rules and Tax Treaties with the Netherlands and Argentina
Oct 27, 2014
Brazil Considering Changes to Taxation of Interstate Online Sales
Oct 14, 2014
Brazil Considers Excluding ICMS and ISS Taxes from PIS and COFINS Taxable Base
Oct 03, 2014
SSA between Belgium and Brazil to Enter into Force
Sep 30, 2014
New TIEA between Brazil and the U.S. Signed
Sep 25, 2014
Brazil's Supreme Federal Court Confirms Suspension of Additional VAT Charges on Interstate Online Sales
Sep 24, 2014
Brazil Considering Financial Transaction Tax Exemption for the Transfer of Financial Resources between Group Members
Sep 23, 2014
Brazil Expands Tax Administration Access to Taxpayer Financial Information
Sep 18, 2014
Brazil to Provide Foreign Earned Income Tax Credit for all Resident Manufacturers
Sep 18, 2014
SSA between Brazil and France has Entered Into Force
Sep 03, 2014
Brazil Issues Guidance on Foreign Tax Offsets for Cross-Border Service Payments when Using the Presumed Profit Method
Aug 26, 2014
Brazil Clarifies the Taxation of Payments Made Abroad for Data Center Services
Aug 25, 2014
Brazil Considering Expanding the Application of Services Tax (ISS) for Banking Services
Aug 20, 2014
Brazil Publishes Law Extending IPI Tax Breaks for IT Companies
Aug 15, 2014
Brazil Expands Scope of the Simplified Tax Regime
Aug 11, 2014
Brazil Ratifies Social Security Agreement with Canada
Jul 31, 2014
Brazil Reinstates Indirect Tax Refund for Exporters
Jul 22, 2014
Brazil Introduces New Rules for Investment in Local Financial Markets
Jul 16, 2014
Tax Treaty between Barbados and Brazil to be Negotiated
Jun 30, 2014
Brazil Issues Clarification on Taxation of Technical Service and Assistance Fees
Jun 27, 2014
Brazil Reduces Application of Financial Transaction Tax on Cross-Border Loans
Jun 05, 2014
Major Changes Introduced in Brazil's MP 627 Converted into Law
May 19, 2014
Brazilian Court Rules on the Applicability of CFC Rules for Companies in Tax Treaty Countries
May 02, 2014
Brazil Issues Instructions on Withholding Tax for Transaction Between Residents and Non-Residents
Mar 20, 2014
Protocol to treaty between Brazil and Norway signed
Mar 14, 2014
General Office of the National Treasury's Attorney changes position on the application of tax treaties on outbound payments for technical services without transfer of technology
Feb 01, 2014
Normative Instruction 1,433/2013 – Income tax rates on income from employee profit sharing plans
Jan 01, 2014
Provisional Measure 627/2013 – CFC rules for resident individuals introduced
Dec 25, 2013
Normative Instruction 1,603/2013 – Changes to penalties for failing to provide information on cross-border transactions between residents and non-residents
Dec 25, 2013
Normative Instruction 1,391/2013 – Changes to obligation to provide information on cross-border transactions between residents and non-residents
Dec 02, 2013
Federal Revenue Office Private Ruling – CFC rules compatible with tax treaties
Dec 02, 2013
Protocol to treaty between Brazil and India signed
Dec 02, 2013
Spin-off does not trigger Brazilian CFC rules prior to 2001 when investment in foreign entity is transferred as part of transaction
Jul 29, 2013
Administrative Tax Appeals Council rules on taxable capital gains on exchange of shares
Jul 29, 2013
Law 12,814/2913 increased gross revenue limit for opting to presumed profit regime
Jun 27, 2013
Treaty between Argentina and Brazil – Argentine Court of Appeals rules on the application of transfer pricing method
Jun 27, 2013
Provisional Measure 612/2013 – presumed profits regime extended and other relevant changes
Jun 24, 2013
Supreme Federal Court issues decision on profits derived by foreign controlled and affiliated companies for corporate income tax purposes
Jun 24, 2013
Provisional Measure 582/2012 converted into law
Jun 24, 2013
Filing procedures for transactions involving non-resident persons – Regulations amended
May 06, 2013
Senate approves provisional measure to extend presumed profit regime
May 06, 2013
Treaty between Brazil and Turkey enters into force
May 04, 2013
Transfer pricing regulations on interest payments – amended
Mar 25, 2013
New transfer pricing provisions – regulations
Mar 25, 2013
Transfer pricing provisions – amendments to interest payments regulations
Mar 25, 2013
Tax benefits amended by Provisional Measure 601/2012
Mar 25, 2013
Accelerated depreciation for listed items – regulated
Feb 10, 2013
Differentiated and special tax monitoring rules – new criteria for corporate taxpayers in 2013
Feb 10, 2013
Federal Revenue Service confirms application of transfer pricing rules to back-to-back transactions
Feb 09, 2013
Requirements for cost-sharing agreements
Feb 09, 2013
Provisional Measure 582/2012
Oct 23, 2012
Provisional Measure 563/2012 – converted into law
Oct 23, 2012
Provisional Measure 578/2012 – Accelerated depreciation of motor vehicles for transport of goods and listed wagons, locomotives and loco tractors
Oct 23, 2012
"Internal goodwill" amortization is possible according to the Administrative Court
Oct 14, 2012
Treaty between Brazil and Trinidad and Tobago – details
Oct 14, 2012
New filing procedures for transactions involving non-resident persons
Sep 03, 2012
Treaty between Brazil and Turkey – details
Sep 03, 2012
Superior Court of Justice decision on treaty treatment of remuneration of services
Jul 25, 2012
Treaty between Brazil and Venezuela enters into force
Sep 15, 2011
Thin capitalization rules regulated by Federal Revenue Service
Jun 21, 2011
Low-tax jurisdictions; Privileged tax regimes – exclusion of 1929 Luxembourg Holding Company Regime from list of privileged tax regimes
Apr 27, 2011
Low-tax jurisdictions; Privileged tax regimes – possibility to challenge classification: suspensive effect: Dutch holding companies; Switzerland
Aug 23, 2010
Low-tax jurisdictions extended; Privileged tax regimes listed
Jul 17, 2010
Treaty between Brazil and France – Brazilian court decision on tax treaty treatment of remuneration of technical services
May 25, 2010
Transfer pricing rules amended – resale price method
Mar 23, 2010
Transfer pricing rules amended
Mar 05, 2010
Transfer pricing rules amended
Feb 19, 2010
Thin capitalization rules – details
Jan 20, 2010
Treaty between Brazil and Peru enters into force
Jan 20, 2010
Treaty between Brazil and Peru enters into force
Dec 21, 2009
Treaty between Brazil and Peru – details
Oct 11, 2009
Treaty between Brazil and Canada, and between Brazil and Germany – Brazilian court decision on tax treaty treatment of remuneration of technical services
Aug 13, 2009
Treaty between Russia and Brazil enters into force
Jun 07, 2009
New regulation on payments subject to 0% WHT to non-residents
Apr 10, 2009
Treaty between Russia and Brazil ratified
Feb 22, 2009
Tax ruling clarifies application of CIDE on service fees paid to non-resident related company under CSA
Nov 04, 2008
Treaty between Peru and Brazil approved
Jul 27, 2008
Treaty between Brazil and Mexico – Brazil recognizes Mexican flat rate business tax as covered under treaty
Mar 16, 2008
IOF and CSLL rate increased, PIS and COFINS modified
Feb 08, 2008
Protocol to treaty between Brazil and Belgium – details
Feb 08, 2008
Treaty between Brazil and Russia approved
Feb 08, 2008
Amending protocol to treaty between Belgium and Brazil enters into force
Jan 16, 2008
Brazil and Germany signed agreement relating to PIS and COFINS taxes
Jan 16, 2008
Treaty between Brazil and Belgium – Brazilian Congress approves amendments to treaty
Nov 04, 2007
New provisional measure grants PIS and COFINS incentives
Sep 02, 2007
AG: Most-favoured nation treatment and Community preference do not require extension of the tax sparing credit under tax treaties with Brazil and Greece to third countries
Sep 02, 2007
Central Bank issues new regulation for foreign investment registration
Jul 02, 2007
Clarification on use of auction prices for transfer pricing purposes
Jun 18, 2007
Dutch Supreme Court decides that Netherlands not obliged to grant credit for Brazilian and Italian withholding tax on interest derived by Belgian PE of Dutch company
Jun 18, 2007
Treaty between Brazil and Mexico clarified – MFN clauses
Apr 28, 2007
Transfer pricing on exports – adjustment mechanism
Mar 24, 2007
Taxpayers' Council rules again on compatibility of Brazil's CFC rules with tax treaties
Mar 24, 2007
Withholding tax exemption on leasing of aircraft and aircraft engines and other measures
Feb 24, 2007
Treaty between Brazil and Mexico enters into force
Feb 24, 2007
Guideline on unilateral modification of tax sparing credit not in breach of France–Brazil tax treaty
Nov 12, 2006
Treaty between South Africa and Brazil enters into force
Sep 12, 2006
Treaty between Peru and Brazil submitted for approval
Jul 11, 2006
Treaty between Peru and Brazil signed
Jun 14, 2006
New tax benefits for foreign investors in Brazilian financial and capital markets
Apr 09, 2006
Treaty between Brazil and Korea clarified – MFN clauses
Apr 09, 2006
Treaty between Brazil and Spain clarified – MFN clauses
Apr 09, 2006
The first-time income tax treaty and protocol between Brazil and Israel, signed on 12 December 2002, entered into force on 16 September 2005.
Oct 16, 2005
Brazil and Israel signed a first-time income tax treaty and protocol on 12 December 2002.
Jul 11, 2005
The first-time income tax treaty and protocol between Brazil and Venezuela was signed on 14 February 2005. Once effective, the Brazil-Venezuela air transport treaty of 7 November 1979 will cease to be effective.
Jul 11, 2005
Brazil and South Africa signed a first-time tax treaty and protocol on 8 November 2003.
Jun 09, 2005
The 1975 treaty on income and capital will be terminated by 1 January 2006 and, according to the information available up to date, not be replaced by a new treaty.
May 01, 2005