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?...

Brazil’s Transfer Pricing Rules Now Consistent with OECD Guidelines

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

Hiring an Employee in Brazil

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

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....

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....

Royalties paid for unregistered IP rights now tax deductible in Brazil

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

Brazil has a New Foreign Exchange Law

Brazil’s new Foreign Exchange Law has introduced material improvements to Brazil’s currency exchange rules and the treatment of foreign investors, and is part of the continued...

Brazil and UK Sign Double Tax Agreement

Brazil and the UK have signed a double tax agreement. The agreement has not yet come into force but it marks yet another step taken by Brazil to open its economy....

Appointing a Distributor in Brazil

Quick Read: Flexible: Parties have great freedom to decide on the terms of their distribution arrangements (which is different to the appointment of agents). Terminations can be...