Brazil: Tax Treaties

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Dual-track Global Mobility: Aligning Tax And Social Security Rules

Cross-border employee assignments create distinct compliance obligations under social security coordination and income taxation frameworks. Understanding how totalisation agreements and double tax treaties operate independently—rather than interchangeably—is essential for managing assignment costs and avoiding regulatory pitfalls.

GGI Global Alliance

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).

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KLA 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...

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KLA 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.

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KLA Advogados

STF Julgará Tributação De Controladas E Coligadas No Exterior

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KLA Advogados

STF julgará tributação de empresa controlada no exterior

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KLA Advogados

Tax Law Newsletter Presents Recent Rulings From The STF And STJ

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KLA Advogados

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

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KLA 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

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Machado Associados

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

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TMF Group BV

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

Brazil Transport

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TMF Group BV

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

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TMF Group BV

Resenha Tributária - July 2019

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Mayer Brown

The Impact Of Tax Reform On The Manaus Free Trade Zone: Constitutional Amendment No. 132/2023 And Supplementary Law No. 214/2025 (Video)

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Mayer Brown

Atualizações regulatórias em cannabis, biossimilares e mais; confira a newsletter

Brazil Healthcare

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KLA Advogados

Espírito Santo Creates Logistics Hubs To Attract Major Companies

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Mayer Brown

STF Redefines Criteria For Free Legal Aid In The Judiciary

Brazil Employment

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KLA Advogados

Mercados preditivos e a sina dos modelos de negócios inovadores no Brasil

Brazil Government

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Licks Attorneys

Brazil Tax Round-Up - July 2019

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

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Mayer Brown

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.

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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

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Santos Bevilaqua Advogados

Brasil E Suíça Assinam Convenção Para Evitar A Dupla Tributação

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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?

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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

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Mayer Brown

Coluna Do Levy & Salomão – Reverberando Excessos Do Fisco

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Levy & Salomao Advogados

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

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TozziniFreire Advogados

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

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.

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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

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.

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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...

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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.

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TozziniFreire Advogados

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

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TozziniFreire Advogados

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

Decree 76,975, published on January 05, 1976, contains the text of the Bilateral Income Tax Treaty signed by Brazil and Spain ("Treaty").

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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...

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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").

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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").

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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

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Mayer Brown

Brazil Promulgates Tax Treaties With Trinidad And Tobago, Venezuela

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Battella, Lasmar & Silva Advogados

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

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Gaia Silva Gaede Advogados

Brazil Enacts Decree To Improve Tax Compliance And Enact FATCA

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Mayer Brown

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

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TozziniFreire Advogados

What Is Fiscal Transparency For The Brazilian Internal Revenue Service?

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Walter Stuber Consultoria Jurídica

A Turnaround In The Debate Over Service Payments To Treaty Countries

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Battella, Lasmar & Silva Advogados

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

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Felsberg e Associados

InterpretationOof Tax Treaties

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TozziniFreire Advogados

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

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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

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Walter Stuber Consultoria Jurídica

Brazil Consolidates Thin Capitalisation Regulation

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Manhães Moreira Advogados Associados

Tax Structuring Opportunities Created: Luxembourg Removed From Grey List

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Manhães Moreira Advogados Associados

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

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Machado Associados

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

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KLA Advogados

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