Agency Permanent Establishment ‘Brazilian Style’: Taxation of Profits Earned Through Commission Merchants, Agents and Representatives - Intertax View Agency Permanent Establishment ‘Brazilian Style’: Taxation of Profits Earned Through Commission Merchants, Agents and Representatives by - Intertax Agency Permanent Establishment ‘Brazilian Style’: Taxation of Profits Earned Through Commission Merchants, Agents and Representatives 41 8/9

This article explores the treatment of agency permanent establishments in Brazilian tax regulations. Brazil's legislation does not have general permanent establishment rules. However, it deals with certain types of agency PEs. After analyzing domestic regulations we have also explored the limited case law there is in Brazil about this topic. The last section of the article is dedicated to the interaction between Brazil's domestic rules and the double tax conventions signed by the country.

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