Brazil - Provisional Measure Increases Taxation for Companies under the Deemed Profit Regime Regarding Author, Image Right and Similar Income
- D.G. Peixoto Orsini Marcondes; E. Peixoto Orsini
- International Transfer Pricing Journal, 2016 (Volume 23), No 1
- 18 December 2015
Brazil has enacted several Provisional Measures in an attempt to increase taxation for both individuals and companies, including Provisional Measure 690, which has substantially increased, from 1 January 2016, the taxation of author, image, name, voice and similar rights held by Brazilian companies.