The e-Manual aims at providing general guidance on the regime rules , while the “Q&A” Guide provides the Brazilian IRS interpretation on its practical aspects.
By granting binding effects to the “Q&A” section, Ordinance COANA #85/2020 materially improves the regulatory framework of the regime, giving its beneficiaries legal certainty to comply with the relevant rules and narrowing the room for misinterpretation and controversy by different customs units or officials.
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*In cooperation with Trench Rossi Watanabe, a Brazilian law firm.