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Brazilian revenue service published rule on taxation of cross-border transactions.

Dear Clients, Please be informed that the Interpretative Declaratory Act No. 05/2014 (“ADI 05/2014”), published by the Brazilian Federal Revenue Service (“RFB”), on 06/20/2014, revoked the Declaratory Act COSIT No. 01/2000, which determined, indistinctly, the taxation of cross-border remittances in connection with technical services and technical assistance...

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