The following legal update provides supplemental information to the Mayer Brown Alert issued on June 9, 2010, when we analyzed the enactment of Normative Ruling 1.037, which sets forth the jurisdictions considered as tax havens and fiscal privileged regimes.
On June 24, 2010, the Normative Ruling nº 1.045 (NR 1045/10) was published, which allows jurisdictions listed as tax haven or fiscal privileged regimes to review their inclusion in the list. The list under review was issued in Normative Ruling nº 1.037, on June 7, 2010 (NR 1037/10).
Thus, based on the provisions of NR 1.045/10, the Governments of Switzerland and the Netherlands, that were included as tax haven and fiscal privileged regimes, respectively, filed a request before the Brazilian Federal Revenue Office to review their inclusion. As a consequence, Switzerland and the Netherlands may be excluded from the list of tax havens and fiscal privileged regimes.
Meanwhile the requests are still pending for analysis by the Brazilian Federal Revenue Office, the inclusion of Switzerland and the Netherlands as a tax haven and fiscal privileged regime is suspended, as per the provisions of the Executive Declaratory Acts 10 and 11, enacted on June 24, 2010.
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Assim, com base nas disposições da IN 1.045/10, os governos da Suíça e dos Países Baixos, que haviam sido relacionadas como paraíso fiscal e regime fiscal privilegiado, respectivamente, apresentaram pedido de revisão de sua inclusão. Dessa forma, Suíça e Países Baixos poderão ter sua condição como paraíso fiscal e regime fiscal privilegiado revistas.
Enquanto tais pedidos de revisão restarem pendentes de apreciação pela Receita Federal, a inclusão da Suíça e dos Países Baixos na lista de paraísos fiscais e regimes fiscais privilegiados está suspensa, conforme explicitado nos Atos Declaratórios Executivos nº 10 e 11, de 24 de junho de 2010, os quais concederam efeito suspensivo aos pedidos apresentados por estes países.
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This client alert has been prepared by Tauil & Chequer Advogados, a Brazilian law firm in association with Mayer Brown.
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