Brazil has published Normative Ruling No. 1 of 11 October 2018 on the definition of the export of services for the purpose of interpreting federal tax legislation. The ruling provides that an operation is considered an export of services where a provider, acting from the domestic market using means available in Brazil, carries out an operation in order to meet a demand in a foreign market in favor of a recipient that operates in such foreign market. For this purpose:
- The service provider is…