Tax and Customs

Greater transparency over Brazil’s tax incentives

Information regarding incentives, waivers, benefits or immunities of a tax nature that benefit specific businesses will now be made available to the public....

Government Procurement and PPPs • Tax and Customs|

Registering a Branch of a Foreign Company in Brazil

Setting up a branch office in Brazil has become a lot easier and it may offer tax advantages for foreign companies over setting up a subsidiary....

Corporate • Tax and Customs|

Royalties paid for unregistered IP rights now tax deductible in Brazil

Royalties for unregistered intellectual property rights can now be deducted by Brazilian licensees....

Contracts • Intellectual Property • Tax and Customs|

Brazil has a New Foreign Exchange Law

Brazil’s new Foreign Exchange Law has introduced material improvements to Brazil’s currency exchange rules and the treatment of foreign investors, and is part of the continued...

Contracts • Corporate • Intellectual Property • Tax and Customs|

Brazil and UK Sign Double Tax Agreement

Brazil and the UK have signed a double tax agreement. The agreement has not yet come into force but it marks yet another step taken by Brazil to open its economy....

Contracts • Corporate • Employment • Intellectual Property • Mining Law • Tax and Customs|

Appointing a Distributor in Brazil

Quick Read: Flexible: Parties have great freedom to decide on the terms of their distribution arrangements (which is different to the appointment of agents). Terminations can be...

Contracts • Intellectual Property • Tax and Customs|

Brazilian Senate Approves TIEA with Bermuda

Brazil and Bermuda's TIEA has been approved by the Brazilian Senate and should be signed into Law soon....

Tax and Customs|

Disclosure of Ultimate Beneficiaries to the Brazilian Federal Revenue Department

What needs to be disclosed about the shareholders to the Brazilian tax authorities? Disclosures of UBOs and controllers under Brazilian law....

Corporate • Tax and Customs|

New Rules on Giving Gifts and Providing Hospitality to Brazilian Federal Officials

New regulations set out rules about the giving gifts and providing hospitality to Federal Brazilian public officials....

Contracts • Corporate • Government Procurement and PPPs • 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....