Brazil adds Ireland to tax haven list and Austrian holding companies to privileged tax regime list

September 2016

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The Brazilian tax authorities  on September 14, 2016, issued Normative Instruction 1,658/2016 (NI 1,658), adding Ireland to the list of tax havens (‘black list’) and the Austrian holding company regime to the list of privileged tax regimes (‘gray list’). 

The NI also formalizes the definition of ‘significant economic activities’ for purposes of treating the Dutch and Danish holding company regimes as gray-list regimes.

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John A. Salerno
Latin American Tax Group, PwC US
Tel: +1 (646) 471 2394

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