Social Contribution on Net Profits Tag Archive

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...

TIEAs with the UK and Switzerland in Force

On 30 May 2019, Brazil’s President (Jair Bolsonaro) signed two decrees (Decree 9,815/2019 and Decree 97,814/2019) approving the tax information exchange agreements...