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### Viewing cable 08BRASILIA824, Brazil: Tax Treaty Roundtable with Receita Federal

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Reference ID | Created | Released | Classification | Origin
--- | --- | --- | --- | ---
08BRASILIA824 | 2008-06-16 13:59 | 2011-07-11 00:00 | UNCLASSIFIED//FOR OFFICIAL USE ONLY | Embassy Brasilia

`

    VZCZCXRO0372
    PP RUEHRG
    DE RUEHBR #0824/01 1681359
    ZNR UUUUU ZZH
    P 161359Z JUN 08
    FM AMEMBASSY BRASILIA
    TO RUEHC/SECSTATE WASHDC PRIORITY 1888
    INFO RUEHBR/AMEMBASSY BRASILIA
    RUEHRI/AMCONSUL RIO DE JANEIRO 6272
    RUEHSO/AMCONSUL SAO PAULO 2242
    RUEHRG/AMCONSUL RECIFE 8147
    RUCPDOC/USDOC WASHDC
    RUEATRS/DEPT OF TREASURY WASHINGTON DC

` `

    UNCLAS SECTION 01 OF 02 BRASILIA 000824

    SENSITIVE
    SIPDIS

    STATE PASS USTR FOR DUCKWORTH
    TREASURY FOR OASIA HOEK AND TRAN
    USDOC FOR 4332/ITA/MAC/WH/OLAC/ADRISCOLL

    E.0. 12958: N/A
    TAGS: EFIN ECON EINV BR
    SUBJECT: Brazil: Tax Treaty Roundtable with Receita Federal

    Refs: a) 4/11/08 e-mail Erath/NSC/Treas/DOS/DOC re April 10 tax and
    investment lunch

    (U)1. SUMMARY:  Treasury DAS Brian O'Neill's roundtable, hosted by
    the Ambassador, with the head of Receita Federal Jorge Rachid,
    Senator Tasso Jereissati, Deputy Antonio Palocci, CEO Forum chair
    Josue Gomes da Silva, Finance Ministry Chief of Staff Luis Malin,
    Casa Civil International Affairs advisor Carlos Teixeira, and
    Receita Federal's head of international tax affairs Marcus Pontes
    made progress in revitalizing Brazilian government interest and
    willingness to negotiate substantively on a bilateral tax treaty.
    Congressional participants urged both sides to look for creative
    solutions and possible language to bridge differences.  The CEO
    Forum chair strongly underlined the interest of the Brazilian
    business community in concluding a BTT that would decrease the tax
    burden and increase the incentive to invest in the United States.
    Rachid and congressional representatives agreed that the key
    political issues that must be resolved are tax sparing, information
    exchange and limitation on benefits.  Tax sparing, participants
    indicated, is likely to pose the greatest political challenge to
    resolve. Rachid agreed that the negotiating team would engage
    substantively during the June 10-12 session in Washington to try to
    find ways to address creatively both sides' needs. END SUMMARY

    TAX SPARING

    (U) 2. While the technical economic impact of inclusion or
    non-inclusion of a tax sparing provision may be insignificant in the
    present day, Rachid emphasized that GOB believes that if Brazil has
    to give up tax revenue as a consequence of tax incentives, the
    United States must also forgo this revenue to be fair.  DAS O'Neill
    noted that the US Senate has historically and currently objected
    categorically to providing in essence a subsidy for US investment
    abroad that is tied to incentives a foreign country may choose to
    offer.  Jereissati and Palocci agreed that a treaty that explicitly
    excludes tax sparing would be extremely difficult to ratify in the
    Brazilian Congress.  In a separate O'Neill meeting with Senator
    Francisco Dornelles, the acknowledged authority within the Brazilian
    Congress on tax issues who enjoys strong political influence in tax
    matters, the Senator underlined that a tax sparing provision is
    critical to his acceptance of any BTT.  Both Rachid and Dornelles
    emphasized the strong desire to avoid re-negotiating existing tax
    sparing provisions in tax treaties with European countries, Japan
    and Canada.  These treaties contain MFN obligations and these
    countries have already indicated strong interest in eliminating
    their tax sparing provisions, according to Rachid and Dornelles (the
    latter corroborated by post conversations with these embassies in
    Brazil).  Jereissati, Palocci and Gomes urged negotiators to explore
    creative drafting solutions and Rachid indicated willingness to
    explore further in the bilateral tax negotiations in Washington June
    10-12.   All participants acknowledged that tax sparing may
    ultimately prove the most politically challenging issue to resolve.

    INFORMATION EXCHANGE

    (U) 3. Jereissati and Palocci strongly reiterated the consensus of
    the April 10 congressional lunch (ref A).  They and other
    legislators could conceivably accept creative solutions to exchange
    of information where no domestic tax interest exists, although a
    treaty that explicitly stated such a requirement would have great
    difficulty achieving ratification in Congress.  However, the
    Brazilian Congress would oppose any agreement that would permit
    Receita Federal to access and exchange any specific types of
    information the agency does not currently have the right to access.
    Receita Federal and the Finance Chief of Staff indicated vigorous
    agreement with this position, being well aware of the political
    sensitivities surrounding privacy concerns.   On the TIEA, Rachid
    underlined the importance GOB attaches to ratification of agreement
    by the Brazilian Congress.  The Ambassador agreed that, while the
    TIEA is not the same as a full BTT, it is an important step and USG
    hopes the agreement will be ratified soon.  (NOTE:  The TIEA is
    still in the House under Committee consideration.  On 5/29, the Tax
    and Finance Committee raporteur issued a favorable recommendation to
    the Committee, which must now vote to move the legislation to the
    plenary for a vote.  END NOTE).  In the separate one-on-one meeting
    with Senator Dornelles, he indicated that he did not believe that
    Rachid had the authority to sign the TIEA on behalf of the Brazilian
    government and has requested a legal opinion from MRE.  Dornelles
    also noted that various lawyers and lobbyists for the financial
    sector have raised objections with him regarding the substantive
    provisions of the TIEA.  He planned to study the merits of those

    BRASILIA 00000824  002 OF 002

    objections, and had asked for constitutional lawyers' opinions,
    before taking a position.

    LIMITATION ON BENEFITS

    (U) 4. Rachid indicated that a provision on limitation on benefits
    will need to be carefully drafted.  While Brazil wants to explore
    text development that will address the problems of treaty
    shopping/free-riders, there is some concern that a provision that is
    too broadly drafted could unwittingly capture Brazilian companies
    that should legitimately benefit from the tax treaty.

    OTHER ISSUES

    (U) 5. The roundtable did not substantively address other issues
    such as services, transfer pricing, taxing rights or arbitration.
    Receita Federal confirmed Rachid had sent a letter June 2 to the
    Ambassador responding to his May 12 request for Brazilian feedback
    on GOB priorities and redlines for a BTT (response forwarded
    electronically to Treasury June 5). In DAS O'Neill's meeting with
    Dornelles, in addition to issues discussed above, transfer pricing
    was discussed.  Transfer pricing was the one area where Dornelles
    expressed enthusiasm, saying the US was the recognized expert in
    this area.  He encouraged the US to provide technical assistance to
    Receita Federal to help the agency move toward OECD standards.  "I
    give my full support for any kind of technical assistance or
    administrative help; that would be extremely useful for Brazil.  You
    have my full support on transfer pricing - my problem is tax
    sparing."  Dornelles indicated he planned to ask his friend and CEO
    Forum member Jorge Gerdau to provide a list of ten points explaining
    why the Brazilian business community wants a BTT and asked Treasury
    to facilitate obtaining a similar document from the US side of the
    Forum (finatt is following up on this request).

    (SBU) 6. On the margins of the meeting, Finance quietly indicated
    that garnering internal agreement for Rachid's participation in the
    roundtable had been extremely challenging.  After the March
    negotiating session in Brasilia, Finance had decided at the highest
    level to suspend engagement on tax treaty negotiations with the
    United States and had intended the Washington discussions in June to
    be pro forma and final.  After much internal high-level discussion,
    Rachid was given permission to attend the roundtable provided
    Finance accompanied.  The concrete, substantive discussion at the
    roundtable, including the obvious congressional interest and the
    impassioned support vocalized by the CEO Forum Chair, had clearly
    revitalized GOB interest in engaging substantively with the US, per
    Finance.  Finance informed the Ambassador that President Lula has
    received on-going updates regarding the BTT and is fully aware of
    the issues.

    COMMENT

    (SBU) 7. The roundtable's influential participants provided an
    opportunity to underline congressional and business interest in
    moving forward with substantive BTT negotiations.  Rachid engaged
    concretely on the issues discussed, highlighting both political
    challenges and his own willingness to engage.  He signaled that if
    the United States was prepared to demonstrate some flexibility on
    the politically challenging areas, an agreement could be possible.
    He indicated that the Brazilian delegation will be prepared to
    engage substantively in technical discussions in Washington June
    10-12.  Post believes this roundtable was key in stimulating GOB
    substantive engagement and interest in concluding a bilateral tax
    treaty with the United States.  Intensified pressure from the
    Brazilian business community and high-level political engagement
    will continue to be required to ensure these negotiations move
    forward productively.  END COMMENT

    SOBEL

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