Brazil Tax News

Law 12,814/2913 increased gross revenue limit for opting to presumed profit regime

27 June 2013

Provisional Measure 612/2013 – presumed profits regime extended and other relevant changes

24 June 2013

Supreme Federal Court issues decision on profits derived by foreign controlled and affiliated companies for corporate income tax purposes

24 June 2013

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