Tax Domicile

This page is a translation of the original Portuguese text, provided for convenience. It deals with Brazilian law. If there is any discrepancy, the Portuguese version prevails. Read the original in Portuguese

The place treated as your location for purposes of the tax relationship, determined either by the taxpayer’s own choice or by the default rules set out in the law.

Legal reference: National Tax Code (Código Tributário Nacional), arts. 127.