{"id":14678,"date":"2019-06-18T15:45:03","date_gmt":"2019-06-18T18:45:03","guid":{"rendered":"https:\/\/www.pnst.com.br\/?p=14678"},"modified":"2022-01-29T19:20:53","modified_gmt":"2022-01-29T22:20:53","slug":"brazilian-tax-authorities-restates-brazil-finland-double-tax-treaty","status":"publish","type":"post","link":"https:\/\/www.pnst.com.br\/en\/articles\/tax-consulting-and-litigation\/brazilian-tax-authorities-restates-brazil-finland-double-tax-treaty\/","title":{"rendered":"Brazilian Tax Authorities Restates Brazil-Finland Double Tax Treaty"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Recently, Brazilian Tax\nAuthorities issued the Tax Ruling n. 6.017\/2019 (\u201cSolu\u00e7\u00e3o de Consulta DISIT\u201d)\nrestating that technical services and assistance remittances to a beneficiary\nlocated in Finland do not trigger Withholding Income Tax (\u201cWHT\u201d).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The abovementioned Tax Ruling\nhas binding effect, therefore it must be observed and applied by the Brazilian\nFederal Revenue in all cases involving these kinds of remittances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thus, Tax Authorities assured\nthe applicability of the guidelines listed in the Double Tax Treaty (\u201cDTT\u201d) signed\nbetween Brazil and Finland.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Historically, the Ministry of\nFinance has established that technical services and assistance remittances were\nclassified as royalties triggering WHT at the rate of 15% in Brazil (source).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Due to recent courts positions,\nthe Brazilian Tax Authorities changed its perspective to consider that WHT\nshould be levied just when the DTT includes technical services and assistance in\nits royalty treatment definition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is paramount to emphasize\nthat the Brazil-Finland DTT does not classify technical services and assistance\nas royalties, preventing the WHT assessment in those transactions. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From this perspective,\ntaxpayers that remit payments of technical services and assistance abroad have\nWHT exemption, being possible to enhance its activities involving those\noperations. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PNST tax team is at your\ndisposal to clarify any question and for additional information.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recently, Brazilian Tax Authorities issued the Tax Ruling n. 6.017\/2019 (\u201cSolu\u00e7\u00e3o de Consulta DISIT\u201d) restating that technical services and assistance remittances to a beneficiary located in Finland do not trigger Withholding Income Tax (\u201cWHT\u201d). The abovementioned Tax Ruling has binding effect, therefore it must be observed and applied by the Brazilian Federal Revenue in all [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14679,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","_joinchat":[],"footnotes":""},"categories":[52,42],"tags":[],"class_list":["post-14678","post","type-post","status-publish","format-standard","has-post-thumbnail","category-foreign-investment","category-tax-consulting-and-litigation","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brazilian Tax Authorities Restates Brazil-Finland Double Tax Treaty - PNST<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pnst.com.br\/en\/articles\/tax-consulting-and-litigation\/brazilian-tax-authorities-restates-brazil-finland-double-tax-treaty\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brazilian Tax Authorities Restates Brazil-Finland Double Tax Treaty - PNST\" \/>\n<meta property=\"og:description\" content=\"Recently, Brazilian Tax Authorities issued the Tax Ruling n. 6.017\/2019 (\u201cSolu\u00e7\u00e3o de Consulta DISIT\u201d) restating that technical services and assistance remittances to a beneficiary located in Finland do not trigger Withholding Income Tax (\u201cWHT\u201d). The abovementioned Tax Ruling has binding effect, therefore it must be observed and applied by the Brazilian Federal Revenue in all [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.pnst.com.br\/en\/articles\/tax-consulting-and-litigation\/brazilian-tax-authorities-restates-brazil-finland-double-tax-treaty\/\" \/>\n<meta property=\"og:site_name\" content=\"PNST\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PNSTADVOGADOS\" \/>\n<meta property=\"article:published_time\" content=\"2019-06-18T18:45:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-01-29T22:20:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"360\" \/>\n\t<meta property=\"og:image:height\" content=\"217\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.pnst.com.br\\\/en\\\/articles\\\/tax-consulting-and-litigation\\\/brazilian-tax-authorities-restates-brazil-finland-double-tax-treaty\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.pnst.com.br\\\/en\\\/articles\\\/tax-consulting-and-litigation\\\/brazilian-tax-authorities-restates-brazil-finland-double-tax-treaty\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/www.pnst.com.br\\\/en\\\/#\\\/schema\\\/person\\\/ad8f931d7fd6c130625001021b7ac8fd\"},\"headline\":\"Brazilian Tax Authorities Restates Brazil-Finland Double Tax Treaty\",\"datePublished\":\"2019-06-18T18:45:03+00:00\",\"dateModified\":\"2022-01-29T22:20:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.pnst.com.br\\\/en\\\/articles\\\/tax-consulting-and-litigation\\\/brazilian-tax-authorities-restates-brazil-finland-double-tax-treaty\\\/\"},\"wordCount\":214,\"publisher\":{\"@id\":\"https:\\\/\\\/www.pnst.com.br\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.pnst.com.br\\\/en\\\/articles\\\/tax-consulting-and-litigation\\\/brazilian-tax-authorities-restates-brazil-finland-double-tax-treaty\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.pnst.com.br\\\/wp-content\\\/uploads\\\/2019\\\/06\\\/brazil-and-finland-bilateral-agreement.jpg\",\"articleSection\":[\"Foreign Investment\",\"Tax Consulting and Litigation\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.pnst.com.br\\\/en\\\/articles\\\/tax-consulting-and-litigation\\\/brazilian-tax-authorities-restates-brazil-finland-double-tax-treaty\\\/\",\"url\":\"https:\\\/\\\/www.pnst.com.br\\\/en\\\/articles\\\/tax-consulting-and-litigation\\\/brazilian-tax-authorities-restates-brazil-finland-double-tax-treaty\\\/\",\"name\":\"Brazilian Tax Authorities Restates Brazil-Finland Double Tax Treaty - 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The abovementioned Tax Ruling has binding effect, therefore it must be observed and applied by the Brazilian Federal Revenue in all [&hellip;]","category_list":"<a href=\"https:\/\/www.pnst.com.br\/en\/c\/articles\/foreign-investment\/\" rel=\"category tag\">Foreign Investment<\/a>, <a href=\"https:\/\/www.pnst.com.br\/en\/c\/articles\/tax-consulting-and-litigation\/\" rel=\"category tag\">Tax Consulting and Litigation<\/a>","comments_num":"0 comments","uagb_featured_image_src":{"full":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg",360,217,false],"thumbnail":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement-150x150.jpg",150,150,true],"medium":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement-300x181.jpg",300,181,true],"medium_large":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg",360,217,false],"large":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg",360,217,false],"1536x1536":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg",360,217,false],"2048x2048":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg",360,217,false],"single-featured-image":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg",360,217,false],"blog-featured-image":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg",360,217,false],"home-featured":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg",360,217,false],"gb-block-post-grid-landscape":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg",360,217,false],"gb-block-post-grid-square":["https:\/\/www.pnst.com.br\/wp-content\/uploads\/2019\/06\/brazil-and-finland-bilateral-agreement.jpg",360,217,false]},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/www.pnst.com.br\/en\/author\/admin\/"},"uagb_comment_info":1,"uagb_excerpt":"Recently, Brazilian Tax Authorities issued the Tax Ruling n. 6.017\/2019 (\u201cSolu\u00e7\u00e3o de Consulta DISIT\u201d) restating that technical services and assistance remittances to a beneficiary located in Finland do not trigger Withholding Income Tax (\u201cWHT\u201d). 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