In a landmark ruling that may significantly reshape how foreign tech and content providers operate in Brazil, the Administrative Council of Tax Appeals (Conselho Administrativo de...
Brazil has a sophisticated tax system. This makes structuring a transaction to minimise taxes a complicated task. Brazilian tax rules generally treat as “tax favoured or with...
On 27 June 2019, the Brazilian Federal Revenue Department (“RFB”) published Normative Instruction 1,896/2019. The regulation removes the Republic of San Marino from the...
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 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...
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.