The Ruling specifically dealt with Brazil’s withholding income tax on technical and support services. The Department decided that “on remittances for payments for technical services and support provided by legal entities located in the Republic of Finland, regardless as to whether they are part of the same corporate group, no income tax is withheld”.
This ruling confirms Binding Ruling 109/2016.
For general information on the taxation of imported services, click here.
Last modified: September 21, 2020