Orbitax Tax News & Alerts
Brazil's Tax news & updates from Orbitax and partners
Brazil Tax News
Brazil Reinstates Indirect Tax Refund for Exporters
Brazil Introduces New Rules for Investment in Local Financial Markets
Tax Treaty between Barbados and Brazil to be Negotiated
Brazil Issues Clarification on Taxation of Technical Service and Assistance Fees
Brazil Reduces Application of Financial Transaction Tax on Cross-Border Loans
Major Changes Introduced in Brazil's MP 627 Converted into Law
Brazilian Court Rules on the Applicability of CFC Rules for Companies in Tax Treaty Countries
Brazil Issues Instructions on Withholding Tax for Transaction Between Residents and Non-Residents
Protocol to treaty between Brazil and Norway signed
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
Normative Instruction 1,433/2013 – Income tax rates on income from employee profit sharing plans
Provisional Measure 627/2013 – CFC rules for resident individuals introduced
Normative Instruction 1,603/2013 – Changes to penalties for failing to provide information on cross-border transactions between residents and non-residents
Normative Instruction 1,391/2013 – Changes to obligation to provide information on cross-border transactions between residents and non-residents
Federal Revenue Office Private Ruling – CFC rules compatible with tax treaties
Protocol to treaty between Brazil and India signed
Administrative Tax Appeals Council rules on taxable capital gains on exchange of shares
Spin-off does not trigger Brazilian CFC rules prior to 2001 when investment in foreign entity is transferred as part of transaction
Treaty between Argentina and Brazil – Argentine Court of Appeals rules on the application of transfer pricing method
Law 12,814/2913 increased gross revenue limit for opting to presumed profit regime
Provisional Measure 612/2013 – presumed profits regime extended and other relevant changes
Supreme Federal Court issues decision on profits derived by foreign controlled and affiliated companies for corporate income tax purposes
Provisional Measure 582/2012 converted into law
Senate approves provisional measure to extend presumed profit regime
Filing procedures for transactions involving non-resident persons – Regulations amended
Treaty between Brazil and Turkey enters into force
Tax benefits amended by Provisional Measure 601/2012
New transfer pricing provisions – regulations
Transfer pricing regulations on interest payments – amended
Transfer pricing provisions – amendments to interest payments regulations
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