Brazil
Brazil is looking to impose the OECD’s 15% global minimum tax on multinationals; in other news, PwC is set to pull out of Fiji
Companies have not had enough time to organise themselves in what has been an atypical legislative process, according to experts
The policy idea stems from the misconception that technology companies pay little or no taxes, one expert tells ITR
A Swedish company’s CEO working part-time in Denmark led to a noteworthy PE decision; in other news, Latham & Watkins grew its London tax team
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Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados explains the contrasting viewpoints and legislative developments regarding the taxation of goods moved between branches of the same company
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss treaty articles 12 and 13 within the context of national case law concerning the taxation of fees paid for imported technical services
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss Provisional Measure No. 1,227, which introduces new parameters for tax benefits and imposes significant limitations on the compensation of PIS and COFINS credits