Foreign Direct Investment

Foreign Direct Investment Tag Archive

Issues to Consider when Entering a Foreign Market

Here is a short presentation on the key issues to consider when entering a foreign market. It applies to Brazil as much as it applies to other markets....

Contracts • Corporate • Dispute Resolution • Employment • Government Procurement and PPPs • Intellectual Property • Migration Law • Mining Law • Tax and Customs|

Brazil’s New Taxpayer Protection Code

The Code is designed to reshape the relationship between taxpayers and tax authorities around transparency, predictability and cooperative compliance for taxpayers who behave in...

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

Tax Appeals Board (CARF) Confirms Tax Payable on Apple Remittances: A Warning for IPR Importers into Brazil

In a landmark ruling that may significantly reshape how foreign tech and content providers operate in Brazil, the Administrative Council of Tax Appeals (Conselho Administrativo de...

Contracts • Intellectual Property • 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|

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|

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|