{"id":136933,"date":"2025-05-16T15:20:59","date_gmt":"2025-05-16T18:20:59","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/rfb-cosit-solucao-de-consulta-no-39-2025-cost-sharing-internacional\/"},"modified":"2025-05-16T15:21:29","modified_gmt":"2025-05-16T18:21:29","slug":"rfb-cosit-solucao-de-consulta-no-39-2025-cost-sharing-internacional","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/rfb-cosit-solucao-de-consulta-no-39-2025-cost-sharing-internacional\/","title":{"rendered":"RFB &#8211; COSIT &#8211;  SOLU\u00c7\u00c3O DE CONSULTA N\u00ba 39\/2025 \u2013 \u201cCOST SHARING INTERNACIONAL\u201d"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A Receita Federal do Brasil \u2013 RFB, pela Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o \u2013 COSIT se manifestou atrav\u00e9s da Solu\u00e7\u00e3o de Consulta n\u00ba 39\/2025, no sentido de que incide IRRF, Cide e PIS\/Cofins-Importa\u00e7\u00e3o \u201csobre os valores pagos, creditados, entregues, empregados ou remetidos a t\u00edtulo de remunera\u00e7\u00e3o de residente ou domiciliado no exterior decorrente de contratos de compartilhamento de custos de servi\u00e7os t\u00e9cnicos e de assist\u00eancia administrativa e semelhantes (cost sharing agreement) entre empresas do mesmo grupo econ\u00f4mico\u201d.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-136933","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136933\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=136933"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136933\/revisions\/"}],"predecessor-version":[{"id":136934,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136933\/revisions\/136934\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}