Brazilian Federal Revenue Department

Brazilian Federal Revenue Department Tag Archive

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 generally treat as “tax favoured or...

Contracts • Corporate • Intellectual Property • Tax and Customs|

Brazilian and U.S. Customs Begin Exchanging Information on Cargo Risk Management

Parties looking to send goods to Brazil (and importing Brazilian goods into the U.S.) should be particularly careful to ensure consistency in the information provided to customs...

Tax and Customs|

Brazil’s New Taxpayer Protection Code

The Code is designed to reshape the relationship between taxpayers and tax authorities around transparency, predictability and cooperative compliance for taxpayers who behave in...

Contracts • Corporate • Dispute Resolution • Intellectual Property • Mining Law • Tax and Customs|

Tax Appeals Board (CARF) Confirms Tax Payable on Apple Remittances: A Warning for IPR Importers into Brazil

In a landmark ruling that may significantly reshape how foreign tech and content providers operate in Brazil, the Administrative Council of Tax Appeals (Conselho Administrativo de...

Contracts • Intellectual Property • Tax and Customs|

Taxation of Interest on International Loans to Brazilian Entities

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

Contracts • Tax and Customs|

Brazil’s Transfer Pricing Rules Now Consistent with OECD Guidelines

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

Contracts • Intellectual Property • 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|

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|