Brazil Tax News

Brazil's Supreme Federal Court Confirms Suspension of Additional VAT Charges on Interstate Online Sales

24 September 2014

Brazil Considering Financial Transaction Tax Exemption for the Transfer of Financial Resources between Group Members

23 September 2014

Brazil Expands Tax Administration Access to Taxpayer Financial Information

18 September 2014

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