Is income taxation in Brazil fair and equitable? For some years now, there has been an intensified discussion of this issue in the country. The debate began by questioning the exemption of …
Appointment of Managing Directors with residence abroad for companies with registered office in Brazil
1. Legal basis Law No. 14.195/2021 was passed on August 26, 2021. It aims to simplify and de-bureaucratize the business environment in Brazil and is the result of the transformation of Provisional …
Brazilian Transfer Price and OECD Convergence
On March 29th, Swedcham’s Legal and Business Committee held its first 2023 event on the Transfer Prices and OECD Convergence. The speaker was Dr. Roberto Codorniz Leite Pereira. He is a Professor of …
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Brazilian Tax Authorities Restates Brazil-Finland Double Tax Treaty
Recently, Brazilian Tax Authorities issued the Tax Ruling n. 6.017/2019 (“Solução de Consulta DISIT”) restating that technical services and assistance remittances to a beneficiary located in Finland …
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Angel Investor funding and Tax Benefits for Brazilian Investments
Seeking to encourage innovative activities and productive investments, the angel investor concept was introduced into Brazilian law. This type of funding is applied for contributions in companies …
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Brazilian Tax Aspects on Import of Services
Brazilian tax system is very complex as it encompasses several taxes in different levels: Federal, State and Municipal. Additionally, tax authorities also created many ancillary obligations, what …
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