Brazil’s new Foreign Exchange Law introduces material improvements to Brazil’s currency exchange rules and the treatment of foreign investors, and is part of the continued...
Quick Read: Cost contribution agreements (“CCAs”) allow for the sharing of costs among companies of the same corporate group. Brazil adopts the OECD definition of CCAs....
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...
Quick Read: As part of its Base Erosion and Profit Shifting (“BEPS”) project, the OECD has requested that taxpayers provide input on Brazil’s mutual agreement procedures...
On 15 October 2013 the Brazilian and Indian governments signed the amending Protocol to the Brazil–India Double Taxation Agreement. The Protocol amends the Agreement’s article...
The site is managed by Fabiano Deffenti, a lawyer admitted to practise in Brazil and Australia, enrolled as a barrister and solicitor in New Zealand and licensed as an attorney-at-law in New York.