Brazil tax authorities rule on treatment of payments for right to commercialize or distribute software
|Tax Alerts, Information Reporting, Legis ...|Brazil
In a Private Letter Ruling, Brazil tax authorities ruled that payments abroad for the right to commercialize or distribute software in Brazil should be treated as royalties for tax purposes.
A distinction was drawn between the right to distribute and the right to use the software.
Taxpayers in Brazil with similar facts will want to consider how the analysis described in this ruling might apply to th…
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