Brazilian Federal Revenue Department

Brazilian Federal Revenue Department Tag Archive

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...

Tax and Customs|

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...

Tax and Customs|

New Rules Bring Major Improvements to Brazil’s Business Environment

On 30 April 2019, Provisional Measure 881/2019 (Medida Provisória 881/2019, “MP”) was published and came into force. Nicknamed “The MP of Economic Freedom”, the MP brings...

Contracts • Corporate • Intellectual Property • Tax and Customs|

Updated: Brazil-Switzerland Double Tax Agreement Signed

Brazil and Switzerland have entered into a double tax agreement. The Convention for Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax...

Tax and Customs|

Mining Agency to Share Information with Revenue Department

On 10 January 2019, an extract of the agreement between the BrazilianNational Mining Agency (“ANM”) and the Federal Revenue Department (“RFB”) was published in the Federal...

Mining Law • Tax and Customs|

Updated: Disclosure of Ultimate Beneficiaries to the Brazilian Federal Revenue Department

Quick read: The Brazilian Federal Revenue Department (“RFB”, from its original in Portuguese) has issued new rules for the disclosure of ultimate beneficiaries of foreign...

Corporate • Tax and Customs|

OECD Requests Input on Brazil’s Mutual Agreement Procedures

Quick Read: As part of its Base Erosion and Profit Shifting (“BEPS”) project, the OECD has requested that taxpayers provide input on Brazil’s mutual agreement procedures...

Tax and Customs|

Blockchain Adopted by Brazil’s Tax Authority

On 21 November 2018 Brazil’s Federal Revenue Department published an amendment to Regulation RFB 1,384/2016 bringing blockchain technology to the Federal tax compliance system...

Intellectual Property • Tax and Customs|

Income Tax Regulations Suddenly Replaced

The Brazilian Federal government on 23 November 2018 published Decree 9,580/2018, which repeals and replaces the Income Tax Regulations that had been in place since 1999. The...

Tax and Customs|

Brazil-China Customs Agreement in Force

On 30 October 2018, Federal Decree 9,542/2018 was published in the official gazette. The Brazil-China Agreement on Mutual Administrative and Customs Matters was signed by the...

Tax and Customs|