Supremo irá decidir em fevereiro se os lucros de controladas e coligadas localizadas em países com tratado para evitar a bitributação podem ser tributados pelo IRPJ e pela CSLL no Brasil...

The Brazilian federal tax authorities enacted Regulation No. 1037 ("Instrução Normativa n. 1037/2010") on June 4, 2010 listing jurisdictions classified as tax havens and privileged tax regimes as defined by Brazilian tax legislation.

Welcome to the third edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in Brazil.

The Second Chamber of the Brazilian Superior Court of Justice (Superior Tribunal de Justiça – STJ) recently ruled that international conventions signed by Brazil with the government of other countries for the avoidance of double taxation with respect to taxes on income (Tax Treaties) shall prevail over the domestic income tax legislation in the case of a foreign company contracted by a Brazilian company for the provision of services to be performed abroad without transfer of technology .

Aircraft leasing was a lifeline for airlines during the COVID-19 crisis. Faced with unprecedented cash burn challenges, many operators sold and leased back chunks of their fleets to shore up liquidity.

Supremo julgará em novembro se lucros de controladas e coligadas em países com tratado de bitributação podem ser tributados no Brasil pelo IRPJ e pela CSLL.

The automatic exchange of financial information is a world reality. By the end of September the third round of exchange among several countries and the Unites States, under FATCA.

After decades of discussions about Brazil becoming a member of the Organisation for Economic Co-operation and Development (OECD), Brazil was finally invited on 25 January 2022 to start its accession process to the organisation.

Aircraft leasing was a lifeline for airlines during the Covid-19 crisis. Our experts explain why the choice of lessor location is more important than ever.

Aircraft leasing was a lifeline for airlines during the Covid-19 crisis. Our experts explain why the choice of lessor location is more important than ever.

Não bastasse o cenário de incertezas políticas rondando a vida dos cidadãos brasileiros, determinadas pretensões legislativas e recentes declarações prestadas pelos representantes da Fazenda Nacional à imprensa causam...

Beginning in 2026, cross-border dividend payments from Brazil may become subject to a newly enacted 10% withholding income tax (WHT).

Supremo julgará, de 6 a 13 de junho, se os lucros de controladas e coligadas localizadas em países com tratado para evitar a bitributação podem ser tributados pelo IRPJ e pela CSLL no Brasil...

O KLA realizou o último evento deste ano sobre preços de transferência, abordando ajustes compensatórios, valoração aduaneira e desafios de acordos com os EUA; confira e-book...

The LGPD was signed by President Michel Temer with some vetoes and will go into effect 18 months after its publication.

Topics discussed: ICMS Tax War May be Coming to an End; Tax Reform Under Discussion; Reintegra Benefit Reduced to 2% in 2018; Brazil and Japan Sign a Mutual Cooperation Agreement...

The Superior Court of Justice has taken up the decision of Special Appeal #1.221.170/PR, which deals with the definition of inputs for the purposes of Social Integration Program Tax (Programa de Integração Social), or PIS, ...

Em 07/06/2019, Brasil e Uruguai assinaram acordo para evitar a dupla tributação em relação aos tributos sobre a renda, bem como paracombater a evasão fiscal.

The House of Representatives approved Law no. 3139/2015, as a substitute, that regulates associations and cooperatives that offer vehicle protection.

Brazil recently signedDTCs with Switzerland and Singapore. These DTCs contain several rules aligned with the BEPS Project, such as general anti-avoidance rules and exchange of information among the contracting states' tax authorities.