Procedimento Amigável (MAP)
Autoridade Competente do Brasil |
Robinson Sakiyama Barreirinhas Secretário Especial da Receita Federal do Brasil
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Ponto de Contato |
Assessoria de Relações Internacionais (Asain) Endereço: Esplanada dos Ministérios, Bloco O, Anexo 2, Sala 413, CEP 70052-900 - Brasília-DF E-mail: asain@rfb.gov.br
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Como Iniciar um MAP |
O pedido de abertura de procedimento amigável, quando iniciado no Brasil, deverá ser apresentado na unidade da RFB do domicílio tributário do requerente mediante utilização do Formulário de Requerimento de Instauração de Procedimento Amigável constante no Anexo I da Instrução Normativa RFB nº 1.846, de 28 de novembro de 2018, e observados seus demais requisitos.
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Legislação Aplicável |
Dispõe sobre o procedimento amigável no âmbito dos acordos e das convenções internacionais destinados a evitar a dupla tributação da renda de que o Brasil seja signatário. |
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Brazilian Competent Authority |
Robinson Sakiyama Barreirinhas Special Secretary for the Federal Revenue of Brazil
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Point of Contact |
International Relations Office (Asain) Address: Esplanada dos Ministérios, Bloco O, Anexo 2, Sala 413, CEP 70052-900 - Brasília-DF E-mail: asain@rfb.gov.br
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How to Initiate a MAP |
The request for the opening of a mutual agreement procedure, when initiated in Brazil, must be submitted to the RFB unit of the tax domicile of the applicant by means of the form Request for Mutual Agreement Procedure that can be obtained in Annex I of RFB Normative Instruction No. 1846 of 28 November 2018.
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Reference Legislation |
It regulates the request for mutual agreement procedure under international agreements and conventions designed to avoid double taxation on income to which Brazil is signatory. |
[If, after [include date of signature of Amending Protocol], Brazil signs or [ratifies/brings into force] an Agreement or Protocol with any other State which is a member of the Organization for Economic Cooperation and Development (OECD), excluding any state in Latin America, which includes withholding tax rates for qualifying dividends, interest or for fees for technical services that are lower (including any exemption) than the ones provided in Sub-Paragraph a) of Paragraph 2 of Article 10, Paragraph 2 of Article 11 or Paragraph 2 of Article 12-A, respectively, then such rates shall, for the purposes of this Convention, automatically be applicable under the same terms, from the time and for as long as such rate is applicable in that other Agreement or Protocol. However, in the case of qualifying dividends, such rate shall in no case be lower than 5 per cent of the gross amount of the dividends, and in the case of interest, such rate shall in no case be lower than 10 per cent. In such case, the competent authority of Brazil shall inform the competent authority of Austria within a period of six months that the conditions for the application of this provision have been met.][BR]