Brazil: Tax Treaties

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Implications Of The Newly Introduced Brazilian 10% WHT On Outbound Dividends

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

KL

Koury Lopes Advogados

Implementação de APA/MAP e ajustes compensatórios são debatidos com clientes (Video)

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...

KL

Koury Lopes Advogados

Alerta de Pauta: STF julgará tributação de controlada no exterior

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.

KL

Koury Lopes Advogados

STF Julgará Tributação De Controladas E Coligadas No Exterior

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...

KL

Koury Lopes Advogados

STF julgará tributação de empresa controlada no exterior

KL

Koury Lopes Advogados

Tax Law Newsletter Presents Recent Rulings From The STF And STJ

KL

Koury Lopes Advogados

Sócios de Tributário participam de livro sobre sistemas tributários brasileiro e alemão

KL

Koury Lopes Advogados

Update On Developments Dutch Qualification Brazilian 'Interest On Net Equity'

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Loyens & Loeff

Tax Challenges In Brazil's Accession To OECD

MA

Machado Associados

Why The Choice Of Aircraft Leasing Location Is Critical As Financing Requirements Change And Tax Legislation Evolves

Worldwide Finance

TG

TMF Group BV

Why The Choice Of Airline Leasing Location Is Critical As Financing Requirements Change And Tax Legislation Evolves

Brazil Transport

TG

TMF Group BV

Why The Choice Of Lessor Location Is More Important Than Ever As Airline Financing Requirements Change And Tax Legislation Evolves.

TG

TMF Group BV

Resenha Tributária - July 2019

MB

Mayer Brown

Brazil Tax Round-Up - July 2019

MB

Mayer Brown

Câmara aprova projeto que pune devedores contumazes de impostos

KL

Koury Lopes Advogados

Brazil Announces First Major IP Fee Revision Since 2012

RT

RNA, Technology and IP Attorneys

COP30: The Role Of The Private Sector

Brazil Environment

KL

Koury Lopes Advogados

Complementary Law No. 224/2025 – Reduction Of Tax Incentives

MB

Mayer Brown

Tax News Alert | Brazil – Law 15,270/2025: Dividend Withholding Tax Returns In 2026

AM

Alvarez & Marsal

Brazilian Tax Review - July/August 2018

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

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Gaia Silva Gaede Advogados

Brazilian Tax Review - June 2018

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.

GS

Gaia Silva Gaede Advogados

Santos Bevilaqua Newsletter – May 2018

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

Brazil Insurance

SB

Santos Bevilaqua Advogados

Brasil E Suíça Assinam Convenção Para Evitar A Dupla Tributação

Em cerimônia realizada em 03/05/2018, a República Federativa do Brasil (representada pela Receita Federal do Brasil) e a Confederação Suíça assinaram inédita Convenção ...

TA

TozziniFreire Advogados

Brazil And Switzerland Sign Double Tax Treaty (DTT)

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Mandaris

Brazilian Tax Review – Março/Abril 2018

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Gaia Silva Gaede Advogados

Brazilian Tax Review – March/April 2018

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Gaia Silva Gaede Advogados

Entrada Do Brasil Na OCDE Deverá Impactar Sistema Tributário Do País

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Veirano e Advogados Associados

BRAZILIAN TAX REVIEW – October 2017

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Gaia Silva Gaede Advogados

FATCA, CRS And Brazil: Where Are We And Where Are We Going?

LS

Levy & Salomao Advogados

Instrução Normativa RFB No. 1.656/2016: Alterações Nas Regras Aplicáveis às Variações Monetárias Dos Direitos de Crédito e das Obrigações em Função da Taxa de Câmbio

MB

Mayer Brown

Coluna Do Levy & Salomão – Reverberando Excessos Do Fisco

LS

Levy & Salomao Advogados

Tax Treaty Series: Tax Information Exchange Agreement And Intergovernmental Agreement Between Brazil And The United States

TA

TozziniFreire Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And India

TA

TozziniFreire Advogados

Instrução Normativa RFB No. 1.656/2016: Alterações Nas Regras Aplicáveis às Variações Monetárias Dos Direitos de Crédito e das Obrigações em Função da Taxa de Câmbio

A IN RFB 1.656/2016, publicada em 02 de agosto de 2016, alterou o artigo 5 da IN RFB 1.079/2016 para excluir a previsão de que o direito de alteração do regime de competência para o regime de caixa, no reconhecimento das variações monetárias no decorrer do ano-calendário, é restrito ao reconhecimento, mediante edição de Portaria do Ministério da Fazenda, de casos de elevada oscilação.

MB

Mayer Brown

Coluna Do Levy & Salomão – Reverberando Excessos Do Fisco

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...

LS

Levy & Salomao Advogados

Tax Treaty Series: Tax Information Exchange Agreement And Intergovernmental Agreement Between Brazil And The United States

In this post we will address the details of the Tax Information Exchange Agreement ("TIEA") and of the Intergovernmental Agreement ("IGA") signed between Brazil and the United States.

TA

TozziniFreire Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And India

According to the Indian Government, Brazil is one of the most important trading partners of India in the entire LAC (Latin America and Caribbean) region.

TA

TozziniFreire Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And Austria

TA

TozziniFreire Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And South Korea

This is the third of our series of posts on Brazilian tax treaties. In each post we will provide an overview of a specific tax treaty between Brazil and a particular foreign country...

TA

TozziniFreire Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And The Netherlands

Decree 355, published on December 03, 1991, contains the text of the Bilateral Income Tax Treaty signed by Brazil and the Netherlands ("Treaty").

TA

TozziniFreire Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And Canada

Decree 92,318, published on January 23, 1986, contains the text of the Bilateral Income Tax Treaty signed by Brazil and Canada ("Treaty").

TA

TozziniFreire Advogados

Law No. 13,202/2015: Conversion Of Provisional Measure No. 685/2015 And Exclusion Of The Tax Obligation To Inform Tax Authorities About Operations That Result In The Suppression, Decrease Or Deferment Of Taxes

On December 9th, 2015, Law No. 13,202/2015 was published to convert into law Provisional Measure No. 685/2015.

MB

Mayer Brown

Brazil Promulgates Tax Treaties With Trinidad And Tobago, Venezuela

BL

Battella, Lasmar & Silva Advogados

GSGA – Special Report – Brazilian Tax Review 03/2014 – April/May/June

GS

Gaia Silva Gaede Advogados

Brazil Enacts Decree To Improve Tax Compliance And Enact FATCA

MB

Mayer Brown

Brazil Signs Intergovernmental Agreement With The United States To Facilitate Exchange Of Information Between Tax Authorities

TA

TozziniFreire Advogados

What Is Fiscal Transparency For The Brazilian Internal Revenue Service?

WS

Walter Stuber Consultoria Jurídica

A Turnaround In The Debate Over Service Payments To Treaty Countries

BL

Battella, Lasmar & Silva Advogados

The Brazilian Federal Treasury Shifts Its Position On Taxation Of Income From Technical Services And Technical Support

Fe

Felsberg e Associados

InterpretationOof Tax Treaties

TA

TozziniFreire Advogados

Brazil And The United States Sign An Agreement For The Exchange Of Federal Tax-Related Information

Fe

Felsberg e Associados

6 % IOF/FX Upon Foreign Loan Transactions

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Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

The Legal Effects Of International Tax Treaties In Brazil

WS

Walter Stuber Consultoria Jurídica

Brazil Consolidates Thin Capitalisation Regulation

MM

Manhães Moreira Advogados Associados

Tax Structuring Opportunities Created: Luxembourg Removed From Grey List

MM

Manhães Moreira Advogados Associados

Managing Corporate Taxation in Latin American Countries - Brazil (Part II)

MA

Machado Associados

Managing Corporate Taxation in Latin American Countries - Brazil (Part I)

MA

Machado Associados

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Implementação de APA/MAP e ajustes compensatórios são debatidos com clientes (Video)

KL

Koury Lopes Advogados

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