This site uses cookies.
Some of these cookies are essential to the operation of the site,
while others help to improve your experience by providing insights into how the site is being used.
For more information, please see the ProZ.com privacy policy.
This person has a SecurePRO™ card. Because this person is not a ProZ.com Plus subscriber, to view his or her SecurePRO™ card you must be a ProZ.com Business member or Plus subscriber.
Affiliations
This person is not affiliated with any business or Blue Board record at ProZ.com.
Portuguese to English: Tax impact on international business report General field: Bus/Financial Detailed field: Business/Commerce (general)
Source text - Portuguese APURAÇÃO DOS ASPECTOS TRIBUTÁRIOS NA EXPORTAÇÃO DE SERVIÇOS COM BASE NA NBS E LEIS COMPLEMENTARES
O projeto em análise pressupõe que a instalação das hastes que serão fornecidas ao adquirente Paraguaio, através de qualquer uma das modalidades apresentadas nos tópicos anteriores, será realizada pela *********.
Esta instalação demandará da ********* e execução de algumas atividades que, na prática, caracterizam “exportação de serviços”.
Ao entendimento da Receita Federal do Brasil, exportação de serviços é a operação realizada entre o prestador que atua a partir do mercado nacional, com meios disponíveis em seu território, para atender a uma demanda que será satisfeita em mercado do exterior, em favor de tomador que atua nesse mercado.
O entendimento acima foi oficializado no Parecer Normativo Cosit número 1, publicado em 11 de outubro de 2018, e refere-se ao entendimento do órgão para fins de interpretação da legislação tributária. No mesmo parecer, a Receita ainda colocou os seguintes tópicos para expandir a explicação de seu entendimento:
a atuação do prestador inicia dentro do Brasil com preparação, planejamento e mobilização de pessoas e recursos;
a demanda geradora da contratação do serviço é satisfeita no país estrangeiro do tomador dos serviços.
É possível verificar exatamente estas particularidades nas atividades que deverão ser executadas pela *********. São elas:
Prestação de serviços especializados para instalação das hastes (A) e ancoragens (B) na ponte que está em solo Paraguaio;
Locação de máquinas e equipamentos necessários para instalação das hastes (A) e ancoragens (B), que serão enviadas ao Paraguai através do Regime de Exportação Temporária; e
Elaboração do Projeto e Manual Técnico detalhado das hastes, sua instalação e conservação a ser disponibilizado à empresa adquirente.
Translation - English SERVICE EXPORT TAX ASPECTS INQUIRY BASED ON NBS AND COMPLEMENTARY LAWS
The project under analysis assumes that the installation of the rods that will be supplied to the Paraguayan acquirer, through any of the modalities presented in the previous topics, will be carried out by ********.
This installation will require ********* to carry out some activities that, in practice, characterize "service export".
According to the Brazilian IRS, service export is the operation carried out between the provider that operates from the national market, with means available in its territory, to meet a demand that will be satisfied in the foreign market, in favor of the recipient that operates in this market.
The above understanding was made official in Cosit Normative Opinion No. 1, published on October 11, 2018, and refers to the understanding of the agency for the purpose of interpreting tax legislation. In the same opinion, the IRS also included the following topics to expand the explanation of its understanding:
the performance of the provider starts in Brazil with preparation, planning and mobilization of people and resources;
the demand that generates the hiring of the service is fulfilled in the foreign country of the service taker.
It is possible to specifically verify these singularities in the activities that should be performed by *********. They are as follows:
The provision of specialized services for the installation of rods (A) and anchors (B) on the bridge that is on Paraguayan soil;
The rental of necessary machinery and equipment for the installation of rods (A) and anchors (B), which will be sent to Paraguay through the Temporary Export Regime; and
The preparation of both Project Design and detailed Technical Manual of the rods, their installation and conservation, to be made available to the acquiring company.
More
Less
Experience
Years of experience: 13. Registered at ProZ.com: Oct 2020.
Get help on technical issues / improve my technical skills
Learn more about additional services I can provide my clients
Stay up to date on what is happening in the language industry
Buy or learn new work-related software
Improve my productivity
Bio
Experienced ESL teacher (since 2011) for all sorts of students from children to adults. I have also been working as a Portuguese teacher for foreigners since 2018.
Experience in translation: some technical service offers for a civil engineering company; abstracts for college papers.
I have been an enthusiast of the English language since I was a child
Expertise