Foreign Direct Investment Tag Archive

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...

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...

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...

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....

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....

Brazil: Hague Industrial Designs Agreement to Become Law Soon

Brazil has acceeded to the Hague Agreement on Industrial Designs. It is expected that it will become Law soon....

Brazilian Companies: Non-Residents Can Become Executive Directors

Non-residents (Brazilians or foreigners) can now be executive directors of Brazilian companies. Brazil’s legal framework continues to improve, with this being another step...