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Brazil reduces maximum income tax rate for other countries to be considered favorable tax havens

Brazil - December 2 2014 Ordinance No. 488, published in the Official Gazette on December 1, reduced to 17 percentthe tax rate threshold for purposes of classifying a country…

Ivan Tauil.

State of Rio de Janeiro Decree No. 44,974/2014: extension of deadline for adherence to Tax Debt Payment Program (Tax Amnesty Program)

Brazil - October 6 2014 Decree No. 44,974/2014 was published in the Official Gazette on September 30, 2014. The Decree extends until November 30,2014,the deadline to enroll…

Ivan Tauil.

Normative Instruction No. 1,488 (August 13, 2014)

Brazil - August 22 2014 Normative Instruction No. 1,488/2014 added paragraph 2 to Article 13 of Normative Instruction No. 1,361/2013 to determine, contrary to the Law in…

Roberta P. Caneca, Ivan Tauil.

Regulation No. 9/2014

Brazil - June 25 2014 Regulation No. 9/2014 amended Regulation No. 7/2013 to reopen until 07/31/2014 the deadline for installments and payment of tax liabilities owed to…

Normative Expository Act No. 5 of June 16, 2014

Brazil - June 25 2014 On June 16, 2014, Brazilian Tax Authorities enacted Normative Expository ("ADE") Act No. 5, which revoked the ADE No. 1/2000. The ADE No. 1/2000…

Roberta P. Caneca.