Brazil Tax News

Transfer pricing rules amended

5 March 2010

Transfer pricing rules amended

19 February 2010

Thin capitalization rules – details

20 January 2010

Treaty between Brazil and Peru enters into force

20 January 2010

Treaty between Brazil and Peru enters into force

21 December 2009

Treaty between Brazil and Peru – details

11 October 2009

Treaty between Brazil and Canada, and between Brazil and Germany – Brazilian court decision on tax treaty treatment of remuneration of technical services

13 August 2009

Treaty between Russia and Brazil enters into force

7 June 2009

New regulation on payments subject to 0% WHT to non-residents

10 April 2009

Treaty between Russia and Brazil ratified

22 February 2009

Tax ruling clarifies application of CIDE on service fees paid to non-resident related company under CSA

4 November 2008

Treaty between Peru and Brazil approved

27 July 2008

Treaty between Brazil and Mexico – Brazil recognizes Mexican flat rate business tax as covered under treaty

16 March 2008

Treaty between Brazil and Russia approved

8 February 2008

IOF and CSLL rate increased, PIS and COFINS modified

8 February 2008

Protocol to treaty between Brazil and Belgium – details

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

Clarification on use of auction prices for transfer pricing purposes

18 June 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

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