Tax and Customs

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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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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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...

Tax and Customs|

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