Orbitax Tax News & Alerts
Brazil's Tax news & updates from Orbitax and partners
Brazil Tax News
Accelerated depreciation for listed items – regulated
Differentiated and special tax monitoring rules – new criteria for corporate taxpayers in 2013
Requirements for cost-sharing agreements
Federal Revenue Service confirms application of transfer pricing rules to back-to-back transactions
Provisional Measure 578/2012 – Accelerated depreciation of motor vehicles for transport of goods and listed wagons, locomotives and loco tractors
Provisional Measure 563/2012 – converted into law
Provisional Measure 582/2012
Treaty between Brazil and Trinidad and Tobago – details
"Internal goodwill" amortization is possible according to the Administrative Court
Treaty between Brazil and Turkey – details
New filing procedures for transactions involving non-resident persons
Superior Court of Justice decision on treaty treatment of remuneration of services
Treaty between Brazil and Venezuela enters into force
Thin capitalization rules regulated by Federal Revenue Service
Low-tax jurisdictions; Privileged tax regimes – exclusion of 1929 Luxembourg Holding Company Regime from list of privileged tax regimes
Low-tax jurisdictions; Privileged tax regimes – possibility to challenge classification: suspensive effect: Dutch holding companies; Switzerland
Low-tax jurisdictions extended; Privileged tax regimes listed
Treaty between Brazil and France – Brazilian court decision on tax treaty treatment of remuneration of technical services
Transfer pricing rules amended – resale price method
Transfer pricing rules amended
Transfer pricing rules amended
Thin capitalization rules – details
Treaty between Brazil and Peru enters into force
Treaty between Brazil and Peru enters into force
Treaty between Brazil and Peru – details
Treaty between Brazil and Canada, and between Brazil and Germany – Brazilian court decision on tax treaty treatment of remuneration of technical services
Treaty between Russia and Brazil enters into force
New regulation on payments subject to 0% WHT to non-residents
Treaty between Russia and Brazil ratified
Tax ruling clarifies application of CIDE on service fees paid to non-resident related company under CSA
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