Receita Federal Tag Archive

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...

Corporate • Tax and Customs|

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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...

Intellectual Property • Tax and Customs|

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Greater Scrutiny by Customs over Illicit Funds

The Brazilian Federal Revenue Department (Receita Federal do Brasil, “RFB”) Normative Ruling 1,678/2016 (“NR 1,678/2016”) sets out the rules for inspection,...

Corporate • Tax and Customs|

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