On 22 March 2017, the Brazilian Federal Revenue Service (RFB) released guidance in SC (Solução de Consulta) no. 153/2017 of 2 March 2017 regarding taxes on the importation of services. It primarily applies to the importation of services and the “triggering event” for the tax. The guidance clarifies that the triggering event is the date when the income becomes economically or legally available to the foreign creditor.
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