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%.
Related Posts
Croatia: Government authorises renegotiations to amend tax treaty with US
March 19, 2026
Croatia’s government has initiated proceedings, on 18 March 2026, to sign an amending protocol with the US government that will modify the existing convention on avoiding double taxation and preventing tax evasion regarding income taxes. The
Read More
US, Mexico hold discussions in advance of USMCA joint review
March 19, 2026
The US Trade Representative (USTR), Jamieson Greer and Mexican Secretary of Economy Marcelo Ebrard have convened on 18 March 2026 to kick off bilateral technical discussions in advance of the USMCA Joint Review on 1 July 2026. Technical teams
Read More
Brazil cuts diesel taxes to shield citizens from oil price surge
March 19, 2026
Brazil’s government has enacted urgent measures to lower diesel prices as international oil costs spike due to armed conflict involving the US, Israel, and Iran, compounded by escalating tensions near the Strait of Hormuz—a strategic waterway
Read More
US moves forward with USD 166 billion refund for IEEPA tariffs
March 16, 2026
The US government is progressing on a four-part system to refund USD 166 billion in tariffs collected under the International Emergency Economic Powers Act (IEEPA), with progress estimated between 40% and 80%, according to a recent court
Read MoreUS launches trade investigations against 60 largest trading partners over forced labour practices
March 16, 2026
The United States Trade Representative (USTR) on 12 March 2026 initiated investigations of 60 economies under Section 301(b) of the Trade Act of 1974. The investigations will determine whether acts, policies, and practices of each of these economies
Read MoreBrazil introduces export tax on crude oil, diesel
March 16, 2026
Brazil’s tax authority, the Federal Revenue Service (RFB), has updated its Export Manual to reflect changes introduced by Provisional Measure No. 1,340, issued on 12 March 2026. Previously limited to specific products like cigarettes, the Export
Read More