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Tuesday, May 15, 2018
Brazil and Switzerland sign Convention for Elimination of Double Taxation – highlights
The Governments of Brazil and Switzerland have signed the Convention for Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (DTT). In line with Brazil’s commitments under the G20, the DTT, signed on May 3, 2018, incorporates certain minimum standards of the Organization for Economic Cooperation and Development (OECD) Project on Tax Erosion and Transfer of Profits (BEPS Project). It also includes an anti-abuse clause as well as an administrative assistance clause in accordance with the current international standard for exchange of information.Unlike other treaties entered into by Brazil, the DTT has a specific article regulating the taxation of technical services. Under Article 13 of the DTT, fees for technical services will be subject to a maximum 10 percent withholding income rate in case the beneficial owner is a resident of the other contracting state. The definition of technical services is quite vast, including any service of a managerial, technical or consulting nature, with a few exceptions.
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