Brazil's Superior Court of Justice Holds Fees for Technical Services Exempt from Withholding Tax Under Tax Treaty with France

A decision of Brazil's Superior Court of Justice was reportedly published on 26 May 2020 concerning whether fees for technical services may be subject to withholding tax under the 1971 Brazil-France tax treaty. The case involved a Brazilian company that paid technical service fees to a French company in relation to the construction and maintenance of submarine cables, for which the Brazilian tax authority determined tax should be withheld at domestic rates.

The tax authority's position was …