The Brazilian Tax Revenue has published Private Letter Ruling No. 91/2018, as a
COSIT CONSULTATION RESPONSE 62/2017
The following are comments to the effects of COSIT Consultation Response No. 62, published on 20 January 2017, which the General Office to Coordinate Taxation (“COSIT”) of the Brazilian Federal Revenue Service (“RFB”) expressed its position on the tax regime applicable to reinsurance companies operating in Brazil.
Portuguese language is below.