The Tax and Regulatory Limitations on International Remittances of Royalties from Brazil

Journal
Castro, L. Freitas de Moraes e
Brazil
Bulletin for International Taxation 2015 (Volume 69), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author considers the tax and regulatory restrictions regarding the international remittance of payments in respect of royalties and fees for technical assistance in Brazil and provides recommendations for taxpayers to mitigate the adverse effects of these rules.