RFB Tag Archive

No income tax withheld on technical services and support on payments to Finland

The Brazilian Federal Revenue Department's new ruling confirms that no income tax is to be withheld on technical and support services supplied from Finland....

Tax and Customs|

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Cost Contribution Agreements in Brazil

Note that on 29 November 2022 major changes have been introduced to cost contribution agreements (see here). Key points: What is a cost contribution agreement? A cost contribution...

Contracts • Corporate • Intellectual Property • Tax and Customs|

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Mining Agency to Share Information with Revenue Department

On 10 January 2019, an extract of the agreement between the Brazilian National Mining Agency (“ANM”) and the Federal Revenue Department (“RFB”) was published in the...

Mining Law • Tax and Customs|

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Tax Havens and Privileged Tax Regimes’ List Changed

On 26 December 2017 the Brazilian Federal Revenue Department (“RFB”) issued a new regulation (Normative Instruction 1,773/2017). This new regulation amends the key piece of...

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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