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Outside the scope of ISS

Provided the constitutional requirements are met, the following are outside the scope of ISS taxation in Brazil:

1. Ìý

   •ÌýÌýÌýÌý Exports of services to foreign countries (Supplementary Law No 116/2003, article 2, item I).

2. Ìý

   Note: The provision does not apply to services performed in Brazil, where the results are verified locally, even if the payment is made by a foreign resident.

3. Ìý

   •ÌýÌýÌýÌý Services provided by the federal government, states, municipalities and the federal district, as well as by the autonomous government entities and foundations established and maintained by the government, provided these services are linked to their essential purposes or resulting therefrom (Federal Constitution, article 150, item VI (a) and para 2).

4. Ìý

   Note: The exploitation of economic activities governed by the rules applicable to private enterprises, or in which there is consideration or payment of prices or fees by the user, are not outside the scope of ISS (Federal Constitution, article 150, para 3).

5. Ìý

   •ÌýÌýÌýÌý Services provided by political parties, including their foundations, non-profit workers' unions,