Brazil Tax News
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
Protocol to treaty between Brazil and Belgium – details
8 February 2008
Treaty between Brazil and Russia approved
8 February 2008
Brazil and Germany signed agreement relating to PIS and COFINS taxes
16 January 2008
Amending protocol to treaty between Belgium and Brazil enters into force
16 January 2008
Treaty between Brazil and Belgium – Brazilian Congress approves amendments to treaty
4 November 2007
New provisional measure grants PIS and COFINS incentives
2 September 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
2 September 2007
Central Bank issues new regulation for foreign investment registration
2 July 2007
Clarification on use of auction prices for transfer pricing purposes
18 June 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
18 June 2007
Treaty between Brazil and Mexico clarified – MFN clauses
28 April 2007
Taxpayers' Council rules again on compatibility of Brazil's CFC rules with tax treaties
24 March 2007
Transfer pricing on exports – adjustment mechanism
24 March 2007
Withholding tax exemption on leasing of aircraft and aircraft engines and other measures
24 February 2007
Treaty between Brazil and Mexico enters into force
24 February 2007
Guideline on unilateral modification of tax sparing credit not in breach of France–Brazil tax treaty
12 November 2006