IRPJ Tag Archive

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....

Contracts • Corporate • Intellectual Property • Tax and Customs|

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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|

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