Brazil Tax News
Protocol to treaty between Brazil and Belgium – details
8 February 2008
IOF and CSLL rate increased, PIS and COFINS modified
8 February 2008
Treaty between Brazil and Russia approved
8 February 2008
Amending protocol to treaty between Belgium and Brazil enters into force
16 January 2008
Brazil and Germany signed agreement relating to PIS and COFINS taxes
16 January 2008
Treaty between Brazil and Belgium – Brazilian Congress approves amendments to treaty
4 November 2007
AG: Most-favoured nation treatment and Community preference do not require extension of the tax sparing credit under tax treaties with Brazil and Greece to third countries
2 September 2007
New provisional measure grants PIS and COFINS incentives
2 September 2007
Central Bank issues new regulation for foreign investment registration
2 July 2007
Dutch Supreme Court decides that Netherlands not obliged to grant credit for Brazilian and Italian withholding tax on interest derived by Belgian PE of Dutch company
18 June 2007
Clarification on use of auction prices for transfer pricing purposes
18 June 2007
Treaty between Brazil and Mexico clarified – MFN clauses
28 April 2007
Taxpayers' Council rules again on compatibility of Brazil's CFC rules with tax treaties
24 March 2007
Transfer pricing on exports – adjustment mechanism
24 March 2007
Withholding tax exemption on leasing of aircraft and aircraft engines and other measures
24 February 2007
Treaty between Brazil and Mexico enters into force
24 February 2007
Guideline on unilateral modification of tax sparing credit not in breach of France–Brazil tax treaty
12 November 2006
Treaty between South Africa and Brazil enters into force
12 September 2006
Treaty between Peru and Brazil submitted for approval
11 July 2006
Treaty between Peru and Brazil signed
14 June 2006
Treaty between Brazil and Korea clarified – MFN clauses
9 April 2006
Treaty between Brazil and Spain clarified – MFN clauses
9 April 2006
New tax benefits for foreign investors in Brazilian financial and capital markets
9 April 2006
The first-time income tax treaty and protocol between Brazil and Israel, signed on 12 December 2002, entered into force on 16 September 2005.
16 October 2005
Brazil and Israel signed a first-time income tax treaty and protocol on 12 December 2002.
11 July 2005
The first-time income tax treaty and protocol between Brazil and Venezuela was signed on 14 February 2005. Once effective, the Brazil-Venezuela air transport treaty of 7 November 1979 will cease to be effective.
11 July 2005
Brazil and South Africa signed a first-time tax treaty and protocol on 8 November 2003.
9 June 2005
The 1975 treaty on income and capital will be terminated by 1 January 2006 and, according to the information available up to date, not be replaced by a new treaty.
1 May 2005