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Brazil Tax: New Reporting Obligations for Transactions Involving Non-residents
1 pages
Publié par
Nandita Verma
Brazil Tax: New Reporting Obligations for Transactions Involving Non-residents
(Sunnyvale, CA)- Brazilian Tax authorities recently announced new reporting obligations for Brazil residents entering into certain
transactions with...
[Plus]
Brazil Tax: New Reporting Obligations for Transactions Involving Non-residents
(Sunnyvale, CA)- Brazilian Tax authorities recently announced new reporting obligations for Brazil residents entering into certain
transactions with non-residents.
Effective June 29, 2012, certain information must be provided to Brazilian Tax authorities on transactions with non-resident persons and
which involve services, transfer or acquisition of intangibles and any other transaction that impacts the capital of the parties involved.
The above reporting obligation is mandatory for all individuals and/or legal bodies that are Brazil residents and follow the below listed criteria:
Provide or contract services.
Lawfully dispose or and obtain intangibles, which also include intellectual property rights.
Stand for unincorporated entities that carry out transactions that may modify their capital worth.
In addition, the above reporting obligations are also applicable to Public Administration agencies a
[Moins]
Tags
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transactions
