Christiano Chagas

Mayer Brown


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Brazilian government increases the IOF rate to 6 percent on the foreign investments in the financial and capital market

Brazil - October 25 2010 The Tax on Financial Transactions (IOF) is levied on foreign exchange transactions.

André Novaski, Roberto Pinatti Casarini.

Inclusion of Switzerland and the Netherlands as tax haven and fiscal privileged regime is suspended by Brazilian Revenue Office

Brazil, Netherlands, Switzerland - July 7 2010 The following legal update provides supplemental information to the Mayer Brown Alert issued on June 9, 2010, when we analyzed the enactment of Normative Ruling 1.037, which sets forth the jurisdictions considered as tax havens and fiscal privileged regimes.

André Novaski, Ivan Tauil, Roberta P. Caneca.

Brazilian Revenue Office issues new list of tax havens and tax-privileged regimes

Brazil, Global - June 9 2010 On June 7, 2010, the Brazilian Federal Revenue Office issued the Normative Ruling No. 1,037 (NR 1,037/10), which sets forth which countries and which types of entities must be treated as tax haven jurisdictions or privileged tax regime entities.

André Novaski, Ivan Tauil, Roberta P. Caneca.