Foreign Services Tag Archive

Updated: Brazil-Switzerland Double Tax Agreement Signed

Brazil and Switzerland have entered into a double tax agreement. The Convention for Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax...

Improvements to Brazilian Central Bank Rules on International Capital Flows

On 9 March 2017 the Central Bank of Brazil (“BACEN”) published Circular DC/BACEN 3,883/2018. This regulation amends two key BACEN regulations: Circular 3,689/2013 (which...

RFB’s Private Ruling confirms that most taxes are not payable on commissions to foreign agents

On 10 December 2017, Brazil’s Federal Revenue Department’s (“RFB‘s”) Private Ruling DISIT/SRRF06 6,603/2017 was published addressing the applicable taxes on...

Withholding income tax on foreign educational, scientific or cultural services

On 21 November 2017, the Brazilian Federal Revenue Department (Receita Federal do Brasil, “RFB”) published Private Ruling 519/2017 which addresses the charging of...