Tax and Customs

Brazil’s Federal Revenue Department

A brief introduction to Brazil’s all powerful tax department. What does it do? The Brazilian Federal Revenue Department (Receita Federal do Brasil, “RFB”) is part of the...

Cost Contribution Agreements in Brazil

Quick Read: Cost contribution agreements (“CCAs”) allow for the sharing of costs among companies of the same corporate group. Brazil adopts the OECD definition of CCAs....

Setting Up a Company in Brazil: a Checklist

Setting up a company in Brazil is not as simple as in most developed economies. The process of registration (and deregistration) contains various procedural steps that are...

Appointing a Distributor in Brazil

Quick Read: Little bureaucracy: Appointing an agent in Brazil does not require any formal steps. Flexible: Parties have great freedom to decide on the terms of their distribution...

Low tax on importing goods into Brazil: the Temporary Admission Regime

Brazil’s temporary admission regime (regime de admissão temporária) allows certain goods to temporarily enter Brazil without the payment of import-related taxes. This is a...

Translation of Declaration of Rights of Economic Freedom

Below in italics is my translation of Chapter II of Law 13,874/2019, together with links. This Law marks a major shift in the way business law is to be interpreted in Brazil, so...

Brazil-Norway Double Tax Agreement Amended

More power to the authorities and less secrecy for taxpayers. On 9 August 2019, Decree 9,966/2019 was published. This was the last step required for the Protocol amending the...

San Marino removed from Brazil’s tax haven list

On 27 June 2019, the Brazilian Federal Revenue Department (“RFB”) published Normative Instruction 1,896/2019. The regulation removes the Republic of San Marino from the...

Medicinal Cannabis: ANVISA Opens Public Consultation

Brazil’s Health Regulatory Agency (Agência National de Vigilância Sanitária, “ANVISA”) has published two public consultations: for regulations regarding the...

TIEAs with the UK and Switzerland in Force

On 30 May 2019, Brazil’s President (Jair Bolsonaro) signed two decrees (Decree 9,815/2019 and Decree 97,814/2019) approving the tax information exchange agreements...