Brazil Tax News
Requirements for cost-sharing agreements
9 February 2013
Federal Revenue Service confirms application of transfer pricing rules to back-to-back transactions
9 February 2013
Provisional Measure 578/2012 – Accelerated depreciation of motor vehicles for transport of goods and listed wagons, locomotives and loco tractors
23 October 2012
Provisional Measure 563/2012 – converted into law
23 October 2012
Provisional Measure 582/2012
23 October 2012
"Internal goodwill" amortization is possible according to the Administrative Court
14 October 2012
Treaty between Brazil and Trinidad and Tobago – details
14 October 2012
New filing procedures for transactions involving non-resident persons
3 September 2012
Treaty between Brazil and Turkey – details
3 September 2012
Superior Court of Justice decision on treaty treatment of remuneration of services
25 July 2012
Treaty between Brazil and Venezuela enters into force
15 September 2011
Thin capitalization rules regulated by Federal Revenue Service
21 June 2011
Low-tax jurisdictions; Privileged tax regimes – exclusion of 1929 Luxembourg Holding Company Regime from list of privileged tax regimes
27 April 2011
Low-tax jurisdictions; Privileged tax regimes – possibility to challenge classification: suspensive effect: Dutch holding companies; Switzerland
23 August 2010
Low-tax jurisdictions extended; Privileged tax regimes listed
17 July 2010
Treaty between Brazil and France – Brazilian court decision on tax treaty treatment of remuneration of technical services
25 May 2010
Transfer pricing rules amended – resale price method
23 March 2010
Transfer pricing rules amended
5 March 2010
Transfer pricing rules amended
19 February 2010
Thin capitalization rules – details
20 January 2010
Treaty between Brazil and Peru enters into force
20 January 2010
Treaty between Brazil and Peru enters into force
21 December 2009
Treaty between Brazil and Peru – details
11 October 2009
Treaty between Brazil and Canada, and between Brazil and Germany – Brazilian court decision on tax treaty treatment of remuneration of technical services
13 August 2009
Treaty between Russia and Brazil enters into force
7 June 2009
New regulation on payments subject to 0% WHT to non-residents
10 April 2009
Treaty between Russia and Brazil ratified
22 February 2009
Tax ruling clarifies application of CIDE on service fees paid to non-resident related company under CSA
4 November 2008
Treaty between Peru and Brazil approved
27 July 2008
Treaty between Brazil and Mexico – Brazil recognizes Mexican flat rate business tax as covered under treaty
16 March 2008