Brazil Tax News

"Internal goodwill" amortization is possible according to the Administrative Court

14 October 2012

Treaty between Brazil and Turkey – details

3 September 2012

New filing procedures for transactions involving non-resident persons

3 September 2012

Superior Court of Justice decision on treaty treatment of remuneration of services

25 July 2012

Treaty between Brazil and Venezuela enters into force

15 September 2011

Thin capitalization rules regulated by Federal Revenue Service

21 June 2011

Low-tax jurisdictions; Privileged tax regimes – exclusion of 1929 Luxembourg Holding Company Regime from list of privileged tax regimes

27 April 2011

Low-tax jurisdictions; Privileged tax regimes – possibility to challenge classification: suspensive effect: Dutch holding companies; Switzerland

23 August 2010

Low-tax jurisdictions extended; Privileged tax regimes listed

17 July 2010

Treaty between Brazil and France – Brazilian court decision on tax treaty treatment of remuneration of technical services

25 May 2010

Transfer pricing rules amended – resale price method

23 March 2010

Transfer pricing rules amended

5 March 2010

Transfer pricing rules amended

19 February 2010

Thin capitalization rules – details

20 January 2010

Treaty between Brazil and Peru enters into force

20 January 2010

Treaty between Brazil and Peru enters into force

21 December 2009

Treaty between Brazil and Peru – details

11 October 2009

Treaty between Brazil and Canada, and between Brazil and Germany – Brazilian court decision on tax treaty treatment of remuneration of technical services

13 August 2009

Treaty between Russia and Brazil enters into force

7 June 2009

New regulation on payments subject to 0% WHT to non-residents

10 April 2009

Treaty between Russia and Brazil ratified

22 February 2009

Tax ruling clarifies application of CIDE on service fees paid to non-resident related company under CSA

4 November 2008

Treaty between Peru and Brazil approved

27 July 2008

Treaty between Brazil and Mexico – Brazil recognizes Mexican flat rate business tax as covered under treaty

16 March 2008

IOF and CSLL rate increased, PIS and COFINS modified

8 February 2008

Treaty between Brazil and Russia approved

8 February 2008

Protocol to treaty between Brazil and Belgium – details

8 February 2008

Amending protocol to treaty between Belgium and Brazil enters into force

16 January 2008

Brazil and Germany signed agreement relating to PIS and COFINS taxes

16 January 2008

Treaty between Brazil and Belgium – Brazilian Congress approves amendments to treaty

4 November 2007