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Searching Content indexed under Tax by Walter Stuber Consultoria Jurídica ordered by Published Date Descending.
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1
Brazil Updates The List Of Tax Haven Jurisdictions
On September 13, 2016 the Brazilian Federal Revenue Office issued Normative Instruction RFB No. 1658, which amends Normative Instruction RFB No. 1037, of June 4, 2010 that list the countries or dependencies with low taxation and privileged fiscal regime.
Brazil
20 Sep 2016
2
Tax Planning Must Be Reported In Brazil
By means of Provisional Measure No. 685, dated July 21, 2015 (MP 685/2015), that creates the Tax Litigation Reduction Program (Programa de Redução de Litígios Tributários – PRORELIT), the Brazilian federal government imposed a new obligation to the taxpayers ..
Brazil
30 Jul 2015
3
What Is Fiscal Transparency For The Brazilian Internal Revenue Service?
On December 19, 2014, the Secretary of the Brazilian Federal Revenue Office (Receita Federal do Brasil – RFB) issued RFB Normative Instruction [Instrução Normativa] No. 1530 (RFB IN 1530/2014), which defines the meaning of international standards of fiscal transparency
Brazil
24 Dec 2014
4
Brazil Reduces The Income Tax Rate Required From Tax Haven Jurisdictions
The Brazilian Federal Government decided to reduce from 20% to 17% the percentage of the maximum income tax rate required from the low-tax countries classified as "favored taxation country or dependency" (país ou dependência com tributação favorecida) or "privileged fiscal regime" (regime fiscal privilegiado).
Brazil
3 Dec 2014
5
Cross-Border Payments For The Use Of Offshore Data Centers – Taxation In Brazil
Interpretative Act No. 7, of August 15, 2014, issued by the Brazilian Internal Revenue Service (Receita Federal do Brasil – RFB), hereinafter referred to simply as IA 7/2014, deals with the taxation of cross-border payments for the use of data centers located abroad (i.e. based outside Brazil), known as offshore data centers. Our
Brazil
23 Sep 2014
6
Switzerland Is No Longer Black-Listed In Brazil
As from January 1st, 2014, Switzerland may be deemed to be a viable jurisdiction for foreign companies that intend to invest in Brazil. As from January 1st, 2014, Switzerland may be deemed to be a viable jurisdiction for foreign companies that intend to invest in Brazil.
Brazil
25 Jun 2014
7
The Taxation Of Bitcoins In Brazil
The Internal Revenue Service of the United States issued Notice 2014-21 stating that virtual currencies such as bitcoins will be treated as property.
Brazil
11 Apr 2014
8
Guarantees By Brazilian Equity Investment Funds (FIPS)
The Brazilian Equity Investment Fund is legally characterized as a co-ownership of proceeds from several investors with the purpose of investing in financial assets.
Brazil
1 Jul 2013
9
The IOF Tax On Derivatives Contracts Is No Longer Due
As of June 13, 2013 the Brazilian government reduced from 1% to zero the applicable rate of the Brazilian Tax on Financial Transactions (Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários – IOF) on derivatives contracts.
Brazil
17 Jun 2013
10
Brazil Eliminates The IOF On Foreign Investments On Fixed Income
As of June 5, 2013 the Brazilian government decided to attract and foster the return of foreign investors to the Brazilian market by reducing from 6% to zero the applicable rate of the Tax on Financial Transactions (IOF) on fixed income instruments,
Brazil
6 Jun 2013
11
Foreign Investments In Brazilian Real Estate Investment Funds Are No Longer Subject To The Tax On Exchange Transactions (IOF)
By means of Decree No. 7894, of January 30, 2013 (Decree 7894/2013), published in the Official Gazette of the Union of January 31, 2013, the Brazilian government decided to reduce from 6% to zero the Tax on Exchange Transactions (Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários - IOF) in the exchange transactions made as from January 31, 2013, for the acquisition of units (quotas) of local Real Estate Investment Funds (Fundos de Investimento Imob
Brazil
4 Feb 2013
12
Tax Haven Jurisdictions - Haven Or Hell?
Although internationally adopted, the expression "tax haven" has not been used in the Brazilian applicable legislation.
Brazil
8 Jan 2013
13
Brazil Reduces Foreign Capital Exchange Controls
The Brazilian Government decided to dismantle the capital constraint measures adopted previously to prevent the appreciation of the local currency (Real) to facilitate the raising of foreign credits by Brazilian companies, through foreign currency loans and export financing transactions that imply in the anticipation of funds to the Brazilian exporter by way of advance the export receipt, also known as Advance Payment (Pagamento Antecipado – PA).
Brazil
7 Dec 2012
14
The Brazilian CRI Has Now The Same Tax Treatment Granted To Debentures
The Brazilian Certificates of Real Estate Receivables (Certificados de Recebíveis Imobiliários – CRI) are securities backed by real estate receivables, which are very similar to mortgage pass-through securities issued in the United States.
Brazil
24 Sep 2012
15
The Brazilian Federal Government Reduces The Cost Of The Insurance Guarantee For Public Infrastructure Projects
A day after announcing the largest program of public concessions on roads and railways, aiming to foster investments in the country's infrastructure, estimated in the approximate aggregate value of R$ 133 billion, the Brazilian Federal Government decided to reduce the cost of the insurance guarantee (seguro-garantia
Brazil
20 Aug 2012
16
The Brazilian Government Changes Again The IOF Rules On Foreign Currency Loans
As a result of the reduction of the liquidity in the international market, which affects the raising of loans abroad by Brazilian borrowers and the inflow of foreign currency funds into the country, the Brazilian government decided to reduce from five to two years the term of the transactions which are subject to the Brazilian Tax on Exchange Transactions (Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários - IOF) at the rate of 6%.
Brazil
14 Jun 2012
17
The Legal Effects Of International Tax Treaties 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 .
Brazil
11 Jun 2012
18
Derivatives Contracts For Export Transactions Are Not Subject To The Brazilian IOF
As already explained in several of our articles about the different changes introduced from time to time by the Brazilian government to the Tax on Exchange Transactions (Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários - IOF), the IOF is a tax on credit and exchange transactions, insurance and securities assessed on the amount of bank loans and similar transactions, on the amount of foreign currency purchased or sold, on insurance premiums and t
Brazil
19 Mar 2012
19
The Brazilian IOF On Foreign Loans Rises Again!
By means of Decree No. 7683, of February 29, 2012 (Decree 7683/2012), published in the Official Gazette of the Union of March 1st, 2012, the Brazilian Federal Government decided to increase from two to three years the term of the foreign currency loans which are subject to the tax on exchange transactions (IOF) at the rate of 6%.
Brazil
2 Mar 2012
20
New Brazilian Derivatives Market Regulation
On July 27, 2011 the Brazilian Finance Minister, Guido Mantega, announced two new prudential measures aimed to avoid currency speculation in the derivatives market, in order to stem the United States Dollar's fall and prevent the overvaluation of the Brazilian Real.
Brazil
1 Aug 2011
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