Brazilian Federal Revenue Department Tag Archive

Taxation of Interest on International Loans to Brazilian Entities

How are interest payments taxed in international loans made to Brazilian companies and individuals?...

Brazil’s Transfer Pricing Rules Now Consistent with OECD Guidelines

Brazil's transfer pricing rules are now consistent with the OECD Transfer Pricing Guidelines...

What is a ‘tax haven’ under Brazilian law?

Brazil has a sophisticated tax system. This makes structuring a transaction to minimise taxes a complicated task. Brazilian tax rules treat as “tax favoured or with privileged...

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....

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....

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....

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....

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....

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...

Brazil’s Economic Freedom Law

On 21 September 2019, Law 13,874/2019 came into force. Nicknamed the Economic Freedom Law, it marks a major move towards greater economic freedom and a more...