Brazil: Tax authority defines withholding tax payments for technical services source in US

Posted on Updated on

Brazilian tax authorities define the withholding tax for technical services made available by individuals in United States through Private Ruling 5/2017 (Solução de Consulta 5/2017), published in the Official Gazette on 18 January 2016. The authority confirmed that income paid by Brazilian sources to individual or legal entities resident in the United States for technical services provided is subject to withholding tax, because it has not signed an income tax return between Brazil and the United States. The tax on technical services in Brazil is calculated in accordance with national law in the amount of 15%.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s