{"version":"1.0","provider_name":"Chenut Advogados","provider_url":"https:\/\/chenut.online","author_name":"Administrador","author_url":"https:\/\/chenut.online\/author\/administrador\/","title":"(Fran\u00e7ais) D\u00e9cision rendue par le Tribunal f\u00e9d\u00e9ral de S\u00e3o Paulo favorise la soci\u00e9t\u00e9 \u00e9trang\u00e8re qui fournit services non-technique au Br\u00e9sil. - Chenut Advogados","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"7s1NvXYd4b\"><a href=\"https:\/\/chenut.online\/francais-decision-rendue-par-le-tribunal-federal-de-sao-paulo-favorise-la-societe-etrangere-qui-fournit-services-non-technique-au-bresil\/\">(Fran\u00e7ais) D\u00e9cision rendue par le Tribunal f\u00e9d\u00e9ral de S\u00e3o Paulo favorise la soci\u00e9t\u00e9 \u00e9trang\u00e8re qui fournit services non-technique au Br\u00e9sil.<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/chenut.online\/francais-decision-rendue-par-le-tribunal-federal-de-sao-paulo-favorise-la-societe-etrangere-qui-fournit-services-non-technique-au-bresil\/embed\/#?secret=7s1NvXYd4b\" width=\"600\" height=\"338\" title=\"&#8220;(Fran\u00e7ais) D\u00e9cision rendue par le Tribunal f\u00e9d\u00e9ral de S\u00e3o Paulo favorise la soci\u00e9t\u00e9 \u00e9trang\u00e8re qui fournit services non-technique au Br\u00e9sil.&#8221; &#8212; Chenut Advogados\" data-secret=\"7s1NvXYd4b\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! 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(Paulo Ant\u00f4nio Machado da Silva Filho) R\u00e9cemment, une d\u00e9cision a \u00e9t\u00e9 rendue par le Tribunal r\u00e9gional f\u00e9d\u00e9ral de la 3\u00e8me r\u00e9gion (S\u00e3o Paulo) qui favorise l\u2019entreprise fournissant des services non-techniques au Br\u00e9sil, lorsqu\u2019elle est r\u00e9sidente dans un pays qui a conclu un trait\u00e9 avec le Br\u00e9sil afin d\u2019\u00e9viter la double imposition. En r\u00e8gle g\u00e9n\u00e9rale, le Tr\u00e9sor public br\u00e9silien affirme que les b\u00e9n\u00e9fices r\u00e9alis\u00e9s au Br\u00e9sil pour les fournisseurs de services r\u00e9sidant \u00e0 l\u2019\u00e9tranger doivent subir une retenue \u00e0 la source de 15% \u00e0 25% \u00e0 titre de l\u2019imp\u00f4t sur \u200b\u200ble revenu (le pourcentage varie selon que le service est qualifi\u00e9 de technique ou non-technique). Une telle interpr\u00e9tation\u00a0 supprimerait l\u2019application de l\u2019article pr\u00e9vu dans les trait\u00e9s pour \u00e9viter la double imposition sur les b\u00e9n\u00e9fices des entreprises, ce qui pourrait entra\u00eener une charge fiscale tr\u00e8s \u00e9lev\u00e9e pour les entreprises fournissant des services et aucune incitation. En l\u2019esp\u00e8ce, une agence de voyage, r\u00e9sidant dans un pays qui a conclu un accord avec le Br\u00e9sil afin d\u2019\u00e9viter la double imposition des revenus, fourni des services non-techniques au Br\u00e9sil. Le Tribunal f\u00e9d\u00e9rale de la 3\u00e8me r\u00e9gion a [...]"}<!DOCTYPE html>
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