Brazilian Federal Revenue Department

Brazilian Federal Revenue Department Tag Archive

Major Changes to Brazil’s Transfer Pricing Rules

Major changes to transfer pricing rules bring Brazil into line with OECD principles...

Contracts • 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|

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|

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|

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|

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...

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

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|

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|

TIEAs with the UK and Switzerland in Force

On 30 May 2019, Brazil’s President (Jair Bolsonaro) signed two decrees (Decree 9,815/2019 and Decree 97,814/2019) approving the tax information exchange agreements...

Tax and Customs|