Archives: VAT

Subscribe to VAT RSS Feed

Convention for the Avoidance of Double Taxation between Brazil and Russia || Convenção para Evitar a Dupla Tributação entre Brasil e Rússia

On August 1st, 2017, it was published the Executive Decree no. 9,115/2017, which internalized the Convention for the Avoidance of Double Taxation between Brazil and Russia (“Brazil-Russia Treaty” or “Convention”), signed in Brasilia on November 22nd, 2004. We have focused on the most relevant points, considering most usual queries of taxpayers. According to article 2 … Continue Reading

US House Tax Bill Proposal – LatAm M&A Implications

This article first appeared as a Financial Services Regulatory Alert on www.dlapiper.com. At the risk of oversimplification, the purchase price on an asset purchase agreement allocable to certain intangibles or goodwill is generally amortized over 15 years.  The House tax bill proposes to allow the full purchase price (allocable to intangibles/goodwill) to be recovered immediately. … Continue Reading
LexBlog