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07/03/2014
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IN defines taxation that will focus on operations
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The IRS has published this Friday ( 7 ) in the Official Gazette ( Diário Oficial da União ) , IN ( Instruction ) 1455 , which provides for the levy of withholding tax ( tax on income at source ) on income paid , credited, employees , delivered or remitted to companies domiciled abroad.
The sets IN taxation that will focus on operations such as freight , charters , rents or leases ships or aircraft , container rental , demurrage and other port facilities services ; commissions paid by exporters ; expenses market research , advertising and promotion and hedging variations operations ; Brazilian and promoting Brazilian tourist destinations services . In all these cases the rate of withholding tax will be zero .
Will IRF (Income Tax at source ) rate of 15 % of the leasing operations of capital goods abroad; fees and expenses of the placement abroad , shares of listed companies ; 's request , obtain and maintain rights industrial properties abroad; interest on borrowed funds in countries that have agreements with Brazil , interest, fees, expenses and discounts arising from placements of securities abroad international credit .
Also have zero tax rate for interest income off of export contracts and commissions pertaining to those foreign exchange , interest and commissions relating to loans for the financing of exports , the costs of storage, handling and transportation of goods and issuance of documents held abroad.
The IN also deals with the taxation of income paid abroad in respect of interest on capital , which will be subject to 15% tax rate , the charges for services generally subject to withholding tax at a rate of 25 % ; remuneration for technical services , assistance technical and administrative and royalties ( 15 % ) ; rights by transferring professional athlete ( 15 % ) of the capital gain ( 15 % ) , among others .
Source : R7
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This article was translated by an automatic translation system, and was therefore not reviewed by people.