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...

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...

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...

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...

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...

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...

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...

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...

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...

Brazil and the UAE Sign Double Tax Agreement

On 12 November 2017, Brazil and the United Arab Emirates signed an agreement for the elimination of double taxation on income and the prevention of tax evasion. The...