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|

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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|

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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|

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Checklist: Setting Up a Company in Brazil

Company registration in Brazil is getting easier. Here you will find 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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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|

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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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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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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

Note that on 29 November 2022 major changes have been introduced to cost contribution agreements (see here). Key points: What is a cost contribution agreement? A cost contribution...

Contracts • Corporate • 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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