SlideShare una empresa de Scribd logo
1 de 23
[Chicago] [  ] April 2010 Brazilian Tax Law General Overview and Recent Developments: Transfer Pricing & Thin Capitalization Rules
About Tauil & Chequer ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Key Practices
Knowledge and Experience
Brazilian Tax System General Overview
Brazilian Tax System ,[object Object],[object Object]
Tax Principles ,[object Object],[object Object],[object Object],[object Object]
[object Object],MUNICIPALITIES FEDERAL REPUBLIC IRPJ IPI IOF FEDERAL DISTRICT AND STATES ICMS ISS IPTU CSL COFINS PIS/PASEP I.I. IPVA ITBI ITCMD CIDEs
Brazilian Main Taxes Event Tax levied Earning of Income IRPJ/CSL Earning of Gross Revenues PIS/COFINS Rendering of services ISS Sale of Merchandises ICMS Transfer of Real Estate Property ITBI Inheritance and Donation ITCMD Financial Transactions  IOF Sale of industrialized Products IPI Import of Products II Export of Products IE
Corporate Income Tax ,[object Object],[object Object],[object Object],[object Object],[object Object]
Brazilian Transfer Pricing Rules
Brazilian Transfer Pricing Rules ,[object Object],[object Object],[object Object],[object Object],[object Object]
Brazilian Transfer Pricing Rules ,[object Object],[object Object],[object Object],[object Object]
Brazilian Transfer Pricing Rules ,[object Object],[object Object],[object Object],[object Object]
Brazilian Transfer Pricing Rules ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Brazilian Transfer Pricing Rules ,[object Object],[object Object],[object Object],[object Object],[object Object]
Brazilian Transfer Pricing Rules ,[object Object],[object Object],[object Object],[object Object]
Brazilian Transfer Pricing Rules ,[object Object],[object Object],[object Object]
Brazilian Thin Capitalization Rules
Brazilian Thin Capitalization Rules ,[object Object],[object Object],[object Object],[object Object]
Brazilian Thin Capitalization Rules ,[object Object],[object Object],[object Object],[object Object],[object Object]
Brazilian Thin Capitalization Rules ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]

Más contenido relacionado

La actualidad más candente

Aija conference tlc - taxation in brazil - tax incentives for projects in i...
Aija conference   tlc - taxation in brazil - tax incentives for projects in i...Aija conference   tlc - taxation in brazil - tax incentives for projects in i...
Aija conference tlc - taxation in brazil - tax incentives for projects in i...
rschlaw
 
2016.05.30 cit draft law update – anthony woolley, counsel, hogan lovells
2016.05.30  cit draft law update – anthony woolley, counsel, hogan lovells2016.05.30  cit draft law update – anthony woolley, counsel, hogan lovells
2016.05.30 cit draft law update – anthony woolley, counsel, hogan lovells
The Business Council of Mongolia
 
new B-BBEE regulations demand greater transparency and scrutiny
new B-BBEE regulations demand greater transparency and scrutinynew B-BBEE regulations demand greater transparency and scrutiny
new B-BBEE regulations demand greater transparency and scrutiny
Parusha Desai Valodia
 
Business taxes
Business taxesBusiness taxes
Business taxes
Gia Ignaco
 

La actualidad más candente (20)

Aija conference tlc - taxation in brazil - tax incentives for projects in i...
Aija conference   tlc - taxation in brazil - tax incentives for projects in i...Aija conference   tlc - taxation in brazil - tax incentives for projects in i...
Aija conference tlc - taxation in brazil - tax incentives for projects in i...
 
Transactions Covered by Value Added Tax (VAT) in the Philippines
Transactions Covered by Value Added Tax (VAT) in the PhilippinesTransactions Covered by Value Added Tax (VAT) in the Philippines
Transactions Covered by Value Added Tax (VAT) in the Philippines
 
Tax compliance reporting, tax consultant philippines, accounting bpo
Tax compliance reporting,  tax consultant philippines, accounting bpoTax compliance reporting,  tax consultant philippines, accounting bpo
Tax compliance reporting, tax consultant philippines, accounting bpo
 
Allowable deductions.feb.2011
Allowable deductions.feb.2011Allowable deductions.feb.2011
Allowable deductions.feb.2011
 
Opt extensive and overview of excise tax. dst and ctc.feb.2011
Opt extensive and overview of excise tax. dst and ctc.feb.2011Opt extensive and overview of excise tax. dst and ctc.feb.2011
Opt extensive and overview of excise tax. dst and ctc.feb.2011
 
Nigretti Gianmauro: Chile 2016 - Corporate and Tax Highlights
Nigretti Gianmauro: Chile 2016 - Corporate and Tax HighlightsNigretti Gianmauro: Chile 2016 - Corporate and Tax Highlights
Nigretti Gianmauro: Chile 2016 - Corporate and Tax Highlights
 
2018 Transfer Pricing Overview for Hungary
2018 Transfer Pricing Overview for Hungary2018 Transfer Pricing Overview for Hungary
2018 Transfer Pricing Overview for Hungary
 
Horner Downey & Company Autumn Newsletter
Horner Downey & Company Autumn NewsletterHorner Downey & Company Autumn Newsletter
Horner Downey & Company Autumn Newsletter
 
Fta brazilian taxadvices_for_international_investors Dec 2017
Fta brazilian taxadvices_for_international_investors Dec 2017Fta brazilian taxadvices_for_international_investors Dec 2017
Fta brazilian taxadvices_for_international_investors Dec 2017
 
2019 Transfer Pricing Overview for Hungary
2019 Transfer Pricing Overview for Hungary2019 Transfer Pricing Overview for Hungary
2019 Transfer Pricing Overview for Hungary
 
Argentina tax system - Brief Summary
Argentina tax system - Brief SummaryArgentina tax system - Brief Summary
Argentina tax system - Brief Summary
 
ld2-pptslide
ld2-pptslideld2-pptslide
ld2-pptslide
 
Guide to Taxation in Hong Kong
Guide to Taxation in Hong KongGuide to Taxation in Hong Kong
Guide to Taxation in Hong Kong
 
2016.05.30 cit draft law update – anthony woolley, counsel, hogan lovells
2016.05.30  cit draft law update – anthony woolley, counsel, hogan lovells2016.05.30  cit draft law update – anthony woolley, counsel, hogan lovells
2016.05.30 cit draft law update – anthony woolley, counsel, hogan lovells
 
new B-BBEE regulations demand greater transparency and scrutiny
new B-BBEE regulations demand greater transparency and scrutinynew B-BBEE regulations demand greater transparency and scrutiny
new B-BBEE regulations demand greater transparency and scrutiny
 
Corporate income tax.feb.2011
Corporate income tax.feb.2011Corporate income tax.feb.2011
Corporate income tax.feb.2011
 
VAT Presentation
VAT PresentationVAT Presentation
VAT Presentation
 
Business taxes
Business taxesBusiness taxes
Business taxes
 
Vat (Value Added Tax)
Vat (Value Added Tax)Vat (Value Added Tax)
Vat (Value Added Tax)
 
Colombian tax regime 2018
Colombian tax regime 2018Colombian tax regime 2018
Colombian tax regime 2018
 

Destacado

Transfer Pricing in Emerging Economies: Brazilian Case
Transfer Pricing in Emerging Economies:  Brazilian CaseTransfer Pricing in Emerging Economies:  Brazilian Case
Transfer Pricing in Emerging Economies: Brazilian Case
coplinna
 
Atualidades sobre os preços de transferência
Atualidades sobre os preços de transferênciaAtualidades sobre os preços de transferência
Atualidades sobre os preços de transferência
abradtbrasil
 
Amanda Helena Gomes Martins dos Santos
Amanda Helena Gomes Martins dos SantosAmanda Helena Gomes Martins dos Santos
Amanda Helena Gomes Martins dos Santos
Antonio Artur de Souza
 
Aula do dia 05 05-14- marcos vnicius neder
Aula do dia 05 05-14- marcos vnicius nederAula do dia 05 05-14- marcos vnicius neder
Aula do dia 05 05-14- marcos vnicius neder
Fernanda Moreira
 
IBEF News 169 - Alterações nas regras de preços de transferência
IBEF News 169 - Alterações nas regras de preços de transferênciaIBEF News 169 - Alterações nas regras de preços de transferência
IBEF News 169 - Alterações nas regras de preços de transferência
Roberto Goldstajn
 
Manual de Preço de Transferência - 1ª Edição (2011) - IOB e-Store
Manual de Preço de Transferência - 1ª Edição (2011) - IOB e-StoreManual de Preço de Transferência - 1ª Edição (2011) - IOB e-Store
Manual de Preço de Transferência - 1ª Edição (2011) - IOB e-Store
IOB News
 
3901799 transfer-pricing
3901799 transfer-pricing3901799 transfer-pricing
3901799 transfer-pricing
Gaurav Parmar
 

Destacado (16)

Specialized en Peru
Specialized en PeruSpecialized en Peru
Specialized en Peru
 
Transfer Pricing in Emerging Economies: Brazilian Case
Transfer Pricing in Emerging Economies:  Brazilian CaseTransfer Pricing in Emerging Economies:  Brazilian Case
Transfer Pricing in Emerging Economies: Brazilian Case
 
Fpl mpa 3_anthony_2002_transfer_price_ildecio
Fpl mpa 3_anthony_2002_transfer_price_ildecioFpl mpa 3_anthony_2002_transfer_price_ildecio
Fpl mpa 3_anthony_2002_transfer_price_ildecio
 
Atualidades sobre os preços de transferência
Atualidades sobre os preços de transferênciaAtualidades sobre os preços de transferência
Atualidades sobre os preços de transferência
 
Amanda Helena Gomes Martins dos Santos
Amanda Helena Gomes Martins dos SantosAmanda Helena Gomes Martins dos Santos
Amanda Helena Gomes Martins dos Santos
 
Aula do dia 05 05-14- marcos vnicius neder
Aula do dia 05 05-14- marcos vnicius nederAula do dia 05 05-14- marcos vnicius neder
Aula do dia 05 05-14- marcos vnicius neder
 
IBEF News 169 - Alterações nas regras de preços de transferência
IBEF News 169 - Alterações nas regras de preços de transferênciaIBEF News 169 - Alterações nas regras de preços de transferência
IBEF News 169 - Alterações nas regras de preços de transferência
 
Manual de Preço de Transferência - 1ª Edição (2011) - IOB e-Store
Manual de Preço de Transferência - 1ª Edição (2011) - IOB e-StoreManual de Preço de Transferência - 1ª Edição (2011) - IOB e-Store
Manual de Preço de Transferência - 1ª Edição (2011) - IOB e-Store
 
HTAi 2015 - Knowledge Transfer in Brazil; Case studies from SUS Collaborating...
HTAi 2015 - Knowledge Transfer in Brazil; Case studies from SUS Collaborating...HTAi 2015 - Knowledge Transfer in Brazil; Case studies from SUS Collaborating...
HTAi 2015 - Knowledge Transfer in Brazil; Case studies from SUS Collaborating...
 
3901799 transfer-pricing
3901799 transfer-pricing3901799 transfer-pricing
3901799 transfer-pricing
 
Introduction to Transfer Pricing
Introduction to Transfer PricingIntroduction to Transfer Pricing
Introduction to Transfer Pricing
 
Transfer pricing
Transfer pricingTransfer pricing
Transfer pricing
 
Transfer pricing concept and practice
Transfer pricing concept and practiceTransfer pricing concept and practice
Transfer pricing concept and practice
 
Transfer Pricing
Transfer PricingTransfer Pricing
Transfer Pricing
 
2017 Transfer Pricing Overview for Hungary
2017 Transfer Pricing Overview for Hungary2017 Transfer Pricing Overview for Hungary
2017 Transfer Pricing Overview for Hungary
 
6. transfer pricing
6. transfer pricing6. transfer pricing
6. transfer pricing
 

Similar a Transfer Pricing & Thin Cap New Rules

How foreign investors can adapt to Brazilian systems: overview of taxation, t...
How foreign investors can adapt to Brazilian systems: overview of taxation, t...How foreign investors can adapt to Brazilian systems: overview of taxation, t...
How foreign investors can adapt to Brazilian systems: overview of taxation, t...
Moura Tavares Advogados
 
Mexico 2014 Tax Reform Passed by Senate Oct 31 2013
Mexico 2014 Tax Reform Passed by Senate Oct 31 2013 Mexico 2014 Tax Reform Passed by Senate Oct 31 2013
Mexico 2014 Tax Reform Passed by Senate Oct 31 2013
Nuricumbo + Partners
 

Similar a Transfer Pricing & Thin Cap New Rules (20)

Taxation in Brazil
Taxation in Brazil Taxation in Brazil
Taxation in Brazil
 
The csll and the substantive scope of brazilian tax treaties
The csll and the substantive scope of brazilian tax treatiesThe csll and the substantive scope of brazilian tax treaties
The csll and the substantive scope of brazilian tax treaties
 
Publicação - The Transfer Pricing Law Review
Publicação - The Transfer Pricing Law Review Publicação - The Transfer Pricing Law Review
Publicação - The Transfer Pricing Law Review
 
Tax structure of pakistan
Tax structure of pakistanTax structure of pakistan
Tax structure of pakistan
 
Doing Business in Brazil – Legal Aspects
Doing Business in Brazil – Legal AspectsDoing Business in Brazil – Legal Aspects
Doing Business in Brazil – Legal Aspects
 
Transfer Pricing Trends in 2019
Transfer Pricing Trends in 2019Transfer Pricing Trends in 2019
Transfer Pricing Trends in 2019
 
pwc-international-tax-news-august-2015
pwc-international-tax-news-august-2015pwc-international-tax-news-august-2015
pwc-international-tax-news-august-2015
 
Colombian tax regime
Colombian tax regimeColombian tax regime
Colombian tax regime
 
VAT IN GCC
VAT IN GCCVAT IN GCC
VAT IN GCC
 
How foreign investors can adapt to Brazilian systems: overview of taxation, t...
How foreign investors can adapt to Brazilian systems: overview of taxation, t...How foreign investors can adapt to Brazilian systems: overview of taxation, t...
How foreign investors can adapt to Brazilian systems: overview of taxation, t...
 
Mexico 2014 Tax Reform Passed by Senate Oct 31 2013
Mexico 2014 Tax Reform Passed by Senate Oct 31 2013 Mexico 2014 Tax Reform Passed by Senate Oct 31 2013
Mexico 2014 Tax Reform Passed by Senate Oct 31 2013
 
Transfer Pricing Dispute Resolution in Brazil
Transfer Pricing Dispute Resolution in BrazilTransfer Pricing Dispute Resolution in Brazil
Transfer Pricing Dispute Resolution in Brazil
 
Chapter21 International Finance Management
Chapter21 International Finance ManagementChapter21 International Finance Management
Chapter21 International Finance Management
 
International taxation and transfer pricing for transfer pricing
International taxation and transfer pricing for transfer pricing International taxation and transfer pricing for transfer pricing
International taxation and transfer pricing for transfer pricing
 
octseminar.ppt
octseminar.pptoctseminar.ppt
octseminar.ppt
 
Brazilian Gaming Congress 3e - presentation - v5 - lannes
Brazilian Gaming Congress  3e - presentation - v5 - lannesBrazilian Gaming Congress  3e - presentation - v5 - lannes
Brazilian Gaming Congress 3e - presentation - v5 - lannes
 
Mexico Tax Incentives. Northern Border Region
Mexico Tax Incentives. Northern Border RegionMexico Tax Incentives. Northern Border Region
Mexico Tax Incentives. Northern Border Region
 
VAT Services in UAE Article.pdf
VAT Services in UAE Article.pdfVAT Services in UAE Article.pdf
VAT Services in UAE Article.pdf
 
International Taxation
International TaxationInternational Taxation
International Taxation
 
Presentation On Withholding Taxes Vikram Singh Sankhala
Presentation On Withholding Taxes   Vikram Singh SankhalaPresentation On Withholding Taxes   Vikram Singh Sankhala
Presentation On Withholding Taxes Vikram Singh Sankhala
 

Último

如何办理(BU学位证书)美国贝翰文大学毕业证学位证书
如何办理(BU学位证书)美国贝翰文大学毕业证学位证书如何办理(BU学位证书)美国贝翰文大学毕业证学位证书
如何办理(BU学位证书)美国贝翰文大学毕业证学位证书
Fi L
 
₹5.5k {Cash Payment} Independent Greater Noida Call Girls In [Delhi INAYA] 🔝|...
₹5.5k {Cash Payment} Independent Greater Noida Call Girls In [Delhi INAYA] 🔝|...₹5.5k {Cash Payment} Independent Greater Noida Call Girls In [Delhi INAYA] 🔝|...
₹5.5k {Cash Payment} Independent Greater Noida Call Girls In [Delhi INAYA] 🔝|...
Diya Sharma
 
Minto-Morley Reforms 1909 (constitution).pptx
Minto-Morley Reforms 1909 (constitution).pptxMinto-Morley Reforms 1909 (constitution).pptx
Minto-Morley Reforms 1909 (constitution).pptx
Awaiskhalid96
 

Último (20)

TDP As the Party of Hope For AP Youth Under N Chandrababu Naidu’s Leadership
TDP As the Party of Hope For AP Youth Under N Chandrababu Naidu’s LeadershipTDP As the Party of Hope For AP Youth Under N Chandrababu Naidu’s Leadership
TDP As the Party of Hope For AP Youth Under N Chandrababu Naidu’s Leadership
 
如何办理(BU学位证书)美国贝翰文大学毕业证学位证书
如何办理(BU学位证书)美国贝翰文大学毕业证学位证书如何办理(BU学位证书)美国贝翰文大学毕业证学位证书
如何办理(BU学位证书)美国贝翰文大学毕业证学位证书
 
KAHULUGAN AT KAHALAGAHAN NG GAWAING PANSIBIKO.pptx
KAHULUGAN AT KAHALAGAHAN NG GAWAING PANSIBIKO.pptxKAHULUGAN AT KAHALAGAHAN NG GAWAING PANSIBIKO.pptx
KAHULUGAN AT KAHALAGAHAN NG GAWAING PANSIBIKO.pptx
 
Defensa de JOH insiste que testimonio de analista de la DEA es falso y solici...
Defensa de JOH insiste que testimonio de analista de la DEA es falso y solici...Defensa de JOH insiste que testimonio de analista de la DEA es falso y solici...
Defensa de JOH insiste que testimonio de analista de la DEA es falso y solici...
 
₹5.5k {Cash Payment} Independent Greater Noida Call Girls In [Delhi INAYA] 🔝|...
₹5.5k {Cash Payment} Independent Greater Noida Call Girls In [Delhi INAYA] 🔝|...₹5.5k {Cash Payment} Independent Greater Noida Call Girls In [Delhi INAYA] 🔝|...
₹5.5k {Cash Payment} Independent Greater Noida Call Girls In [Delhi INAYA] 🔝|...
 
30042024_First India Newspaper Jaipur.pdf
30042024_First India Newspaper Jaipur.pdf30042024_First India Newspaper Jaipur.pdf
30042024_First India Newspaper Jaipur.pdf
 
AI as Research Assistant: Upscaling Content Analysis to Identify Patterns of ...
AI as Research Assistant: Upscaling Content Analysis to Identify Patterns of ...AI as Research Assistant: Upscaling Content Analysis to Identify Patterns of ...
AI as Research Assistant: Upscaling Content Analysis to Identify Patterns of ...
 
2024 02 15 AZ GOP LD4 Gen Meeting Minutes_FINAL_20240228.docx
2024 02 15 AZ GOP LD4 Gen Meeting Minutes_FINAL_20240228.docx2024 02 15 AZ GOP LD4 Gen Meeting Minutes_FINAL_20240228.docx
2024 02 15 AZ GOP LD4 Gen Meeting Minutes_FINAL_20240228.docx
 
WhatsApp 📞 8448380779 ✅Call Girls In Chaura Sector 22 ( Noida)
WhatsApp 📞 8448380779 ✅Call Girls In Chaura Sector 22 ( Noida)WhatsApp 📞 8448380779 ✅Call Girls In Chaura Sector 22 ( Noida)
WhatsApp 📞 8448380779 ✅Call Girls In Chaura Sector 22 ( Noida)
 
Embed-4.pdf lkdiinlajeklhndklheduhuekjdh
Embed-4.pdf lkdiinlajeklhndklheduhuekjdhEmbed-4.pdf lkdiinlajeklhndklheduhuekjdh
Embed-4.pdf lkdiinlajeklhndklheduhuekjdh
 
2024 03 13 AZ GOP LD4 Gen Meeting Minutes_FINAL.docx
2024 03 13 AZ GOP LD4 Gen Meeting Minutes_FINAL.docx2024 03 13 AZ GOP LD4 Gen Meeting Minutes_FINAL.docx
2024 03 13 AZ GOP LD4 Gen Meeting Minutes_FINAL.docx
 
Kishan Reddy Report To People (2019-24).pdf
Kishan Reddy Report To People (2019-24).pdfKishan Reddy Report To People (2019-24).pdf
Kishan Reddy Report To People (2019-24).pdf
 
1971 war india pakistan bangladesh liberation.ppt
1971 war india pakistan bangladesh liberation.ppt1971 war india pakistan bangladesh liberation.ppt
1971 war india pakistan bangladesh liberation.ppt
 
BDSM⚡Call Girls in Sector 143 Noida Escorts >༒8448380779 Escort Service
BDSM⚡Call Girls in Sector 143 Noida Escorts >༒8448380779 Escort ServiceBDSM⚡Call Girls in Sector 143 Noida Escorts >༒8448380779 Escort Service
BDSM⚡Call Girls in Sector 143 Noida Escorts >༒8448380779 Escort Service
 
BDSM⚡Call Girls in Sector 135 Noida Escorts >༒8448380779 Escort Service
BDSM⚡Call Girls in Sector 135 Noida Escorts >༒8448380779 Escort ServiceBDSM⚡Call Girls in Sector 135 Noida Escorts >༒8448380779 Escort Service
BDSM⚡Call Girls in Sector 135 Noida Escorts >༒8448380779 Escort Service
 
Julius Randle's Injury Status: Surgery Not Off the Table
Julius Randle's Injury Status: Surgery Not Off the TableJulius Randle's Injury Status: Surgery Not Off the Table
Julius Randle's Injury Status: Surgery Not Off the Table
 
Gujarat-SEBCs.pdf pfpkoopapriorjfperjreie
Gujarat-SEBCs.pdf pfpkoopapriorjfperjreieGujarat-SEBCs.pdf pfpkoopapriorjfperjreie
Gujarat-SEBCs.pdf pfpkoopapriorjfperjreie
 
BDSM⚡Call Girls in Indirapuram Escorts >༒8448380779 Escort Service
BDSM⚡Call Girls in Indirapuram Escorts >༒8448380779 Escort ServiceBDSM⚡Call Girls in Indirapuram Escorts >༒8448380779 Escort Service
BDSM⚡Call Girls in Indirapuram Escorts >༒8448380779 Escort Service
 
29042024_First India Newspaper Jaipur.pdf
29042024_First India Newspaper Jaipur.pdf29042024_First India Newspaper Jaipur.pdf
29042024_First India Newspaper Jaipur.pdf
 
Minto-Morley Reforms 1909 (constitution).pptx
Minto-Morley Reforms 1909 (constitution).pptxMinto-Morley Reforms 1909 (constitution).pptx
Minto-Morley Reforms 1909 (constitution).pptx
 

Transfer Pricing & Thin Cap New Rules