Brazil Tax News
Brazil to Provide Foreign Earned Income Tax Credit for all Resident Manufacturers
18 September 2014
SSA between Brazil and France has Entered Into Force
3 September 2014
Brazil Issues Guidance on Foreign Tax Offsets for Cross-Border Service Payments when Using the Presumed Profit Method
26 August 2014
Brazil Clarifies the Taxation of Payments Made Abroad for Data Center Services
25 August 2014
Brazil Considering Expanding the Application of Services Tax (ISS) for Banking Services
20 August 2014
Brazil Publishes Law Extending IPI Tax Breaks for IT Companies
15 August 2014
Brazil Expands Scope of the Simplified Tax Regime
11 August 2014
Brazil Ratifies Social Security Agreement with Canada
31 July 2014
Brazil Reinstates Indirect Tax Refund for Exporters
22 July 2014
Brazil Introduces New Rules for Investment in Local Financial Markets
16 July 2014
Tax Treaty between Barbados and Brazil to be Negotiated
30 June 2014
Brazil Issues Clarification on Taxation of Technical Service and Assistance Fees
27 June 2014
Brazil Reduces Application of Financial Transaction Tax on Cross-Border Loans
5 June 2014
Major Changes Introduced in Brazil's MP 627 Converted into Law
19 May 2014
Brazilian Court Rules on the Applicability of CFC Rules for Companies in Tax Treaty Countries
2 May 2014
Brazil Issues Instructions on Withholding Tax for Transaction Between Residents and Non-Residents
20 March 2014
Protocol to treaty between Brazil and Norway signed
14 March 2014
General Office of the National Treasury's Attorney changes position on the application of tax treaties on outbound payments for technical services without transfer of technology
1 February 2014
Normative Instruction 1,433/2013 – Income tax rates on income from employee profit sharing plans
1 January 2014
Provisional Measure 627/2013 – CFC rules for resident individuals introduced
25 December 2013
Normative Instruction 1,603/2013 – Changes to penalties for failing to provide information on cross-border transactions between residents and non-residents
25 December 2013
Federal Revenue Office Private Ruling – CFC rules compatible with tax treaties
2 December 2013
Normative Instruction 1,391/2013 – Changes to obligation to provide information on cross-border transactions between residents and non-residents
2 December 2013
Protocol to treaty between Brazil and India signed
2 December 2013
Administrative Tax Appeals Council rules on taxable capital gains on exchange of shares
29 July 2013
Spin-off does not trigger Brazilian CFC rules prior to 2001 when investment in foreign entity is transferred as part of transaction
29 July 2013
Treaty between Argentina and Brazil – Argentine Court of Appeals rules on the application of transfer pricing method
27 June 2013
Law 12,814/2913 increased gross revenue limit for opting to presumed profit regime
27 June 2013
Provisional Measure 612/2013 – presumed profits regime extended and other relevant changes
24 June 2013
Supreme Federal Court issues decision on profits derived by foreign controlled and affiliated companies for corporate income tax purposes
24 June 2013