Brazil has published Private Ruling 99001 of 29 March 2021 in the Official Gazette concerning withholding tax on payments for Software as a Service (SaaS). The ruling provides that SaaS is considered a technical service that requires specialized knowledge in computer science and results from automated structures with clear technological content. As such, payments for SaaS to a non-resident are subject to withholding tax at source at a rate of 15%.