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ARTICLE · 05 FEBRUARY 2016

巴西更新：资本收益税法的最新发展及《海牙公约》的加入（英文版）

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Two recent legal developments in Brazil are included in this Alert: a decision by the Brazilian Federal Revenue Service confirming that any increased capital gains rates approved by Congress in 2016 will not take effect until 2017...

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Two recent legal developments in Brazil are included in this Alert: a decision by the Brazilian Federal Revenue Service confirming that any increased capital gains rates approved by Congress in 2016 will not take effect until 2017, and Brazil's adoption of the Hague Apostille Convention, which will be effective as of August 2016 and should simplify the procedures for use of public documents issued by other member countries in Brazil.

MP 692—Increase in Capital Gains Tax

The Brazilian Federal Revenue Service has confirmed that, if passed into law by Congress in 2016, Medida Provisória 692/2015 ("MP 692")—a provisional measure issued by the Brazilian government in September 2015, proposing an increase in the income tax rates applicable to capital gains realized by certain taxpayers from a transfer or sale of assets or rights in Brazil—will not come into effect until January 2017. Pursuant to Brazilian law, any laws creating new taxes or increasing tax rates are

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