Brazil Releases 2019 Tax FAQs For Corporations
by Mike Godfrey, Tax-News.com, Washington
13 June 2019
Brazil's General Coordination of Taxation (COSIT) has announced the release of the 2019 edition of the comprehensive FAQs for legal entities, updated with changes made to Brazil's corporate tax, social security, and international tax provisions in 2018.
The guidance includes more than 900 answers to frequently asked questions regarding the tax rules for corporations and cooperative societies. They deal with common issues surrounding corporate taxation, employer taxes, such as income tax and social security contributions, transfer pricing, and the treatment of cross-border transfers of passive income.
It is updated to include information on comprehensive changes introduced in Decree No. 9,580, which among other things altered the tax rules for firms engaged in natural resources exploration, development, and production.
The FAQs are available on the website of the Federal Revenue Service.
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