OECD 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....

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...

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...

Brazil updates double taxation agreements with India, South Africa and South Korea

On 15 October 2013 the Brazilian and Indian governments signed the amending Protocol to the Brazil–India Double Taxation Agreement. The Protocol amends the Agreement’s article...