taxes on services 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....

Low tax on importing goods into Brazil: the Temporary Admission Regime

Brazil’s temporary admission regime (regime de admissão temporária) allows certain goods to temporarily enter Brazil without the payment of import-related taxes. This is a...

San Marino removed from Brazil’s tax haven list

On 27 June 2019, the Brazilian Federal Revenue Department (“RFB”) published Normative Instruction 1,896/2019. The regulation removes the Republic of San Marino from the...