Commissions Paid to Foreign Agents Free from P.I.S. on Imports


Commissions Paid to Foreign Agents Free from P.I.S. on Imports


Commissions paid by Brazilian companies to their foreign agents in connection with exports of Brazilian exports are not subject to P.I.S. (Program for Social Integration contribution) levied on imports because they do not characterize as imports of services (Private Letter Ruling (Resposta à Consulta) No. 159/07)