A Retenção na Fonte na Importação de Serviços Técnicos

Questões não Resolvidas no Caso Copesul

Abstract

This article, by the reviewing of the main issues presented by the Brazilian Court about the Copesul case, aims to verify the accuracy of that decision which concluded that payments and fees for technical services and assistance remitted to a foreigner provider, being resident in a country with which Brazil has an applicable tax treaty, are not subject to Brazilian income tax withholding, so long as these services have not been conducted through a permanent establishment in Brazil. As it will be demonstrated, it seems that Article 12 of the majority of Brazilian tax treaties is more suitable to be applied on the latter situation than the Article 7, as well as the application of the Article 14 could have not been refused, in a such way that recognizes the Brazilian jurisdiction to impose the withholding tax on imported services.