Receita Federal 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?...

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’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...

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...

OECD Requests Input on Brazil’s Mutual Agreement Procedures

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...

Brazil-China Customs Agreement in Force

On 30 October 2018, Federal Decree 9,542/2018 was published in the official gazette. The Brazil-China Agreement on Mutual Administrative and Customs Matters was signed by the...

New Law Brings Pragmatism to Brazilian Judicial and Administrative Decisions

Key Points Law 13,655/2018 (the “Law”) came into force on 26 April 2018. The Law introduces important changes to the decision-making process at both administrative and...

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...