Brazil 2017: Tax Developments for Business Transactions
Erika Tukiama, Rogério Gaspari Coelho and Nathália Fraga signed a chapter in the magazine Ruchelman Corporate International Taxation. Check it out:
Brazil 2017: Tax Developments for Business Transactions
INTRODUCTION
The year 2017 saw many important developments in Brazil regarding cross-border and intrastate business. This article focuses on three areas: B.E.P.S., categorization of software transactions to expand withholding tax exposure, and intrastate transactions.