Brazil 2017: Tax Developments for Business Transactions
Erika Tukiama, Rogério Gaspari Coelho e Nathália Fraga assinam capítulo da revista Ruchelman Corporate International Taxation. Confira:
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.