Tax and Customs

The EU-Mercosur FTA

The EU-Mercosur FTA substantially reduces tariffs and barriers to entry for European Union members looking to export to Mercosur countries, including Brazil....

Contracts • Corporate • Intellectual Property • Tax and Customs|

What is a ‘tax haven’ under Brazilian law?

Brazil has a sophisticated tax system. This makes structuring a transaction to minimise taxes a complicated task. Brazilian tax rules generally treat as “tax favoured or with...

Contracts • Corporate • Intellectual Property • Tax and Customs|

Brazil’s Central Bank allows non-residents to pay for issued shares with virtual assets

On 13 September 2024, Brazil’s Central Bank officially published Resolution BCB 410/2024. The Resolution amends Resolution 278/2022, which is the key regulation addressing...

Contracts • Corporate • Tax and Customs|

Brazil has escrow accounts!

Brazilian law now allows for escrow accounts, whose funds will be deemed to be segregated from the parties and the escrow agent. ...

Contracts • Corporate • Dispute Resolution • Intellectual Property • Tax and Customs|

Taxation of Interest on International Loans to Brazilian Entities

How are interest payments taxed in international loans made to Brazilian companies and individuals?...

Contracts • Tax and Customs|

Brazil’s Transfer Pricing Rules Now Consistent with OECD Guidelines

Brazil's transfer pricing rules are now consistent with the OECD Transfer Pricing Guidelines...

Contracts • Intellectual Property • Tax and Customs|

Hiring an Employee in Brazil

Looking to hire an employee in Brazil? Here are the key rules and issues to consider....

Contracts • Corporate • Employment • Tax and Customs|

Greater transparency over Brazil’s tax incentives

Information regarding incentives, waivers, benefits or immunities of a tax nature that benefit specific businesses will now be made available to the public....

Government Procurement and PPPs • Tax and Customs|

Registering a Branch of a Foreign Company in Brazil

Setting up a branch office in Brazil has become a lot easier and it may offer tax advantages for foreign companies over setting up a subsidiary....

Corporate • Tax and Customs|

Royalties paid for unregistered IP rights now tax deductible in Brazil

Royalties for unregistered intellectual property rights can now be deducted by Brazilian licensees....