Brazilian Revenue Service Confirms Technical Service Fees Paid to Canadian Recipient Subject to Withholding Tax
In a letter ruling published on 5 July 2017 (DISIT/SRRF06 Nº 6029), the Brazilian Revenue Service confirmed that fees for technical services and technical assistance paid, credited or otherwise remitted to a Canadian resident, are subject to withholding tax in Brazil at the rate of 15% on their gross amount, regardless of whether or not the relevant transaction involves a transfer of technology…
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