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Tax

Tax authorities clarify the application of the Special Tax Regime for foreign investors

Cescon Barrieu Informa — January 13, 2020

On December, 20 2019 Brazilian tax authorities issued the Interpretative Declaratory Act RFB n.5 (“ADI 5/19”), which states their position regarding the criteria to determine the jurisdiction of foreign investors for the application of the Special Tax Regime set forth in articles 88 to 98 of Normative Instruction 1,585, from August 2015.

Tax

In Brazil taxation is key to any business decision. Authorities are increasingly applying stringent regulation. Ingen...

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