“Brazil-Spain DTT: Derivatives: 3rd Region Federal Court of Appeals confirms application of “Business Profits Article from Brazil-Spain DTT: specific and unprece dented case involving gains/income derived from Derivatives, paid to financial institution abroad – non-levy of the WHT in Brazil”
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Decree No. 8,263/2014: Decrease of the Minimum Average Term of Foreign Loans June 4, 2014 Today (June 4th, 2014) was published on the Brazilian Federal Official Gazette, the Decree No. 8,263, of June 3rd, 2014 (“Decree No. 8,263/2014”) amending Article 15-A, item XXII, of Decree No. 6,306 of December 14, 2007, which regulates the Tax […]
Leia maisThe ordinance No. 427/2013: Definition of Spread Margins for the purpose of Brazilian Transfer Pricing Rules applicable to Interest August 6, 2013 On August 2, 2013, the Ordinance No. 427, of July 30, 2013 (“Ordinance No. 427/2013”) was published in the Brazilian Official Gazette, whereby the Minister of Treasury established spread margins for the purpose […]
Leia maisInterpretative Declaratory Act No. 03/2013: FX transactions comprised by changes in IOF/FX for Foreign Investors – Fixed Income Investments (Decree nº 8,023/2013) July 2, 2013 It was published in the Brazilian Federal Official Gazette of yesterday (i.e., July 1st, 2013) Interpretative Declaratory Act No. 03, of June 28th, 2013 (“ADI/RFB No. 03/2013”), that intends to […]
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