Brazil Tax News
Provisional Measure 582/2012 converted into law
24 June 2013
Senate approves provisional measure to extend presumed profit regime
6 May 2013
Filing procedures for transactions involving non-resident persons – Regulations amended
6 May 2013
Treaty between Brazil and Turkey enters into force
4 May 2013
Tax benefits amended by Provisional Measure 601/2012
25 March 2013
New transfer pricing provisions – regulations
25 March 2013
Transfer pricing regulations on interest payments – amended
25 March 2013
Transfer pricing provisions – amendments to interest payments regulations
25 March 2013
Differentiated and special tax monitoring rules – new criteria for corporate taxpayers in 2013
10 February 2013
Accelerated depreciation for listed items – regulated
10 February 2013
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 582/2012
23 October 2012
Provisional Measure 563/2012 – converted into law
23 October 2012
Treaty between Brazil and Trinidad and Tobago – details
14 October 2012
"Internal goodwill" amortization is possible according to the Administrative Court
14 October 2012
Treaty between Brazil and Turkey – details
3 September 2012
New filing procedures for transactions involving non-resident persons
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