Facing criticism from both foreign multinationals and domestic companies, Vietnam’s Ministry of Finance has proposed changes to controversial tax rules governing related party interest deductions enacted last year, writes Duy Cao, Rajah & Tann LCT Lawyers, Hanoi . . .
Francisco Moreira of Bichara Advogados, São Paulo, discusses an October 2 Brazilian tax authority ruling addressing the tax treatment of payments for brand name and know-how under the Brazil-France tax treaty . . .