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%.
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