Tax and Customs

No income tax withheld on technical services and support on payments to Finland

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....

Tax and Customs|

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Setting Up a Company in Brazil: a Checklist

A checklist with the key issues you will need to consider when setting up a company in Brazil....

Corporate • Intellectual Property • Tax and Customs|

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Investing in Brazil via a Share Investment Fund (“FIP”)

A share investment fund (fundo de investimento em participações, “FIP”) is a close-ended fund that operates somewhat like an investment trust. It is generally used as a...

Corporate • Tax and Customs|

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Simplified Special Regime for Brazilian Startups

On 24 April 2019, Complementary Law 167/2019 (“Law”) was published. The Law creates a simplified system for startups. The Law defines as “disruptive companies” those...

Corporate • Intellectual Property • Tax and Customs|

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Brazil’s Federal Revenue Department

A brief introduction to Brazil’s all powerful tax department. What does it do? The Brazilian Federal Revenue Department (Receita Federal do Brasil, “RFB”) is part of the...

Tax and Customs|

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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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Appointing a Distributor in Brazil

Quick Read: Little bureaucracy: Appointing an agent in Brazil does not require any formal steps. Flexible: Parties have great freedom to decide on the terms of their distribution...

Contracts • Intellectual Property • Tax and Customs|

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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...

Contracts • Government Procurement and PPPs • Mining Law • Tax and Customs|

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Translation of Declaration of Rights of Economic Freedom

Below in italics is my translation of Chapter II of Law 13,874/2019, together with links. This Law marks a major shift in the way business law is to be interpreted in Brazil, so...

Contracts • Corporate • Dispute Resolution • Government Procurement and PPPs • Intellectual Property • Migration Law • Mining Law • Tax and Customs|

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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...

Tax and Customs|

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