Foreign Direct Investment Tag Archive

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...

Major Changes to Brazil’s Transfer Pricing Rules

Major changes to transfer pricing rules bring Brazil into line with OECD principles...

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...

New Rules on Giving Gifts and Providing Hospitality to Brazilian Federal Officials

New regulations set out rules about the giving gifts and providing hospitality to Federal Brazilian public officials....

Investing in Brazil via a Share Investment Fund (“FIP”)

A share investment fund (fundo de investimento em participações, “FIP”) is a close-ended fund that operates somewhat like an investment trust. It is generally used as a...

Updated: Brazil-Switzerland Double Tax Agreement Signed

Brazil and Switzerland have entered into a double tax agreement. The Convention for Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax...