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ARTICLE · 04 JULY 2014

Normative Expository Act No. 5 Of June 16, 2014

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On June 16, 2014, Brazilian Tax Authorities enacted Normative Expository Act No. 5, which revoked the ADE No. 1/2000.

BrazilTax
Roberta Caneca
Roberta Caneca
Marina Cyrino
Marina Cyrino
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Keywords: Brazilian Tax Authorities, Normative Expository, ADE, withholding tax, service fees

On June 16, 2014, Brazilian Tax Authorities enacted Normative Expository ("ADE") Act No. 5, which revoked the ADE No. 1/2000. The ADE No. 1/2000 provided for the application of withholding tax in Brazil to payments of service fees to overseas, regardless of the existence of a Tax Treaty to Avoid Double Taxation ('Tax Treaty")

The new ADE determines that outbound payments of service fees to beneficiaries located in treaty countries in connection with technical services or technical assistance will be performed in accordance with the Tax Treaty, as follows (i) treated as royalties in case of a Protocol providing for the same treatment to technical services and technical assistance for purposes of the application of withholding tax, (ii) independent professions, or professional services, or independent professionals, in cases the technical services or technical assistance

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