The Brazilian Federal Revenue Department's new ruling confirms that no income tax is to be withheld on technical and support services supplied from Finland....
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....
On 10 January 2019, an extract of the agreement between the Brazilian National Mining Agency (“ANM”) and the Federal Revenue Department (“RFB”) was published in the...
On 26 December 2017 the Brazilian Federal Revenue Department (“RFB”) issued a new regulation (Normative Instruction 1,773/2017). This new regulation amends the key piece of...
On 21 November 2017, the Brazilian Federal Revenue Department (Receita Federal do Brasil, “RFB”) published Private Ruling 519/2017 which addresses the charging of...
The site is managed by Fabiano Deffenti, a lawyer admitted to practise in Brazil and Australia, enrolled as a barrister and solicitor in New Zealand and licensed as an attorney-at-law in New York.