{"schemaVersion":"ready-scan.resource-sources.v1","locale":"zh-Hant","path":"/zh/sources/source-7012027c839bea60","canonicalUrl":"https://knowledge.readyscan.ai/zh/sources/source-7012027c839bea60","machineUrl":"https://knowledge.readyscan.ai/zh/discovery/sources/source-7012027c839bea60.json","page":1,"pageSize":48,"totalCount":1,"totalPages":1,"previous":null,"next":null,"kind":"source","source":{"id":"source-7012027c839bea60","url":"https://taxup.com.br/en/solutions/international-tax-planning/","title":"TaxUp Consultoria Tributária: /en/solutions/international-tax-planning/","publisher":"taxup.com.br","publicationCount":1,"modifiedOn":"2026-10-27","path":"/zh/sources/source-7012027c839bea60","canonicalUrl":"https://knowledge.readyscan.ai/zh/sources/source-7012027c839bea60","machineUrl":"https://knowledge.readyscan.ai/zh/discovery/sources/source-7012027c839bea60.json"},"items":[{"key":"subject:Q140673420","citations":[{"id":"source-7012027c839bea60","url":"https://taxup.com.br/en/solutions/international-tax-planning/","title":"TaxUp Consultoria Tributária: /en/solutions/international-tax-planning/","publisher":"taxup.com.br","accessedOn":"2026-10-27"}],"editions":[{"language":"en","title":"TaxUp Consultoria Tributária","description":"Brazilian tax advisory firm.","path":"/entities/taxup-consultoria-tributaria-q140673420","canonicalUrl":"https://directory.readyscan.ai/entities/taxup-consultoria-tributaria-q140673420","machineUrl":"https://directory.readyscan.ai/discovery/entities/taxup-consultoria-tributaria-q140673420.json","modifiedOn":"2026-10-27"}],"subject":{"slug":"taxup-consultoria-tributaria-q140673420","name":"TaxUp Consultoria Tributária","questions":[{"question":"When does Brazilian Pillar 2 apply to my group?","path":"/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-e937d3fb06dfa94ddaa7"},{"question":"Can we use JCP instead of dividends to avoid the 10% WHT?","path":"/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-d268ec8d21743e052dc4"},{"question":"How does Brazilian Pillar 2 interact with home jurisdiction Pillar 2?","path":"/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-9871cccca00a694187b6"},{"question":"What is the effective tax cost of remitting BRL 10M in royalties to parent abroad?","path":"/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-9d082c062e7959eccac4"},{"question":"Does Brazil have a tax treaty with the US?","path":"/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-3ecbcd5434aaad5b803f"}],"facts":[{"id":"content-native-digital-agencies-3004942f3378439c-a-e937d3fb06dfa94ddaa7","label":"When does Brazilian Pillar 2 apply to my group?","value":"“Pillar 2 OECD applies to multinational groups with consolidated annual global revenue of €750 million or more in at least 2 of the last 4 fiscal years. Below threshold: no Pillar 2 obligation.”","path":"/entities/taxup-consultoria-tributaria-q140673420#company-fact-content-native-digital-agencies-3004942f3378439c-a-e937d3fb06dfa94ddaa7","questionPaths":["/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-e937d3fb06dfa94ddaa7"]},{"id":"content-native-digital-agencies-3004942f3378439c-a-d268ec8d21743e052dc4","label":"Can we use JCP instead of dividends to avoid the 10% WHT?","value":"“JCP (Interest on Equity) is taxed at 15% WHT at recipient but is deductible at Brazilian company level (34% IRPJ/CSLL saving). Net effective benefit: approximately 19% compared to dividend (which has 10% WHT post-2026 but no deduction at company level).”","path":"/entities/taxup-consultoria-tributaria-q140673420#company-fact-content-native-digital-agencies-3004942f3378439c-a-d268ec8d21743e052dc4","questionPaths":["/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-d268ec8d21743e052dc4"]},{"id":"content-native-digital-agencies-3004942f3378439c-a-9871cccca00a694187b6","label":"How does Brazilian Pillar 2 interact with home jurisdiction Pillar 2?","value":"“Brazilian QDMTT is \"Qualified\" — meaning it is designed to be collected by Brazil first, taking priority over the parent jurisdiction's top-up tax. If Brazilian ETR is below 15%, Brazil collects the top-up; the parent jurisdiction does not also collect on the same Brazilian profits.”","path":"/entities/taxup-consultoria-tributaria-q140673420#company-fact-content-native-digital-agencies-3004942f3378439c-a-9871cccca00a694187b6","questionPaths":["/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-9871cccca00a694187b6"]},{"id":"content-native-digital-agencies-3004942f3378439c-a-9d082c062e7959eccac4","label":"What is the effective tax cost of remitting BRL 10M in royalties to parent abroad?","value":"“Cumulative impact: CIDE-royalties 10% + WHT 15% + partial non-deductibility = effective tax cost of approximately 35-40% on remitted value. For BRL 10M royalty, total Brazilian tax burden is approximately BRL 3.5-4M.”","path":"/entities/taxup-consultoria-tributaria-q140673420#company-fact-content-native-digital-agencies-3004942f3378439c-a-9d082c062e7959eccac4","questionPaths":["/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-9d082c062e7959eccac4"]},{"id":"content-native-digital-agencies-3004942f3378439c-a-3ecbcd5434aaad5b803f","label":"Does Brazil have a tax treaty with the US?","value":"“No — there is no double taxation treaty in force between Brazil and the United States. Treaty has been under negotiation for decades but never finalized.”","path":"/entities/taxup-consultoria-tributaria-q140673420#company-fact-content-native-digital-agencies-3004942f3378439c-a-3ecbcd5434aaad5b803f","questionPaths":["/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-3ecbcd5434aaad5b803f"]}]},"selected":{"language":"en","title":"TaxUp Consultoria Tributária","description":"Brazilian tax advisory firm.","path":"/entities/taxup-consultoria-tributaria-q140673420","canonicalUrl":"https://directory.readyscan.ai/entities/taxup-consultoria-tributaria-q140673420","machineUrl":"https://directory.readyscan.ai/discovery/entities/taxup-consultoria-tributaria-q140673420.json","modifiedOn":"2026-10-27"}}],"versionId":"fnv1a64:ebaa097d114fe555"}