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Table Of Contents

Exchange Background
Exchange Controls
A.3 - Tax System
B.3 - Currency
B.4 - Economic Structure
B.6 - Financial Sector
Banking System
Securities Markets
B.7 - Essential Industries
B.8 - Energy and Natural Resources
B.9 - Foreign Trade
Trade Balance
Exports and Imports
Trading Partners
Regional and International Trading Associations
C.1 - Exchange Controls
Remittance of Dividends and Profits
Remittance of Interest
Remittance of Royalties and Fees
Repatriation of Capital
Foreign Currency Accounts
Structure of Business Entities
C.2 - Restrictions on Foreign Investment
C.4 - Investment Incentives
Industrial and Agricultural Technology Programs
REPES and RECAP - Tax Incentives on Exports
Manaus Free Trade Zone (MFTZ)
Special Free Trade Zones
C.5 - Sources of Funding for Foreign Investors
C.6 - Importing and Exporting
Restrictions and Controls
Customs Duties
Anti-dumping Regulations
Special Customs Regimes
Patents
Trademarks and Trade names
Duration, Fees and Procedures
C.8 - Licensing Arrangements
D.1 - Companies
Corporations
Limited Liability Companies
D.2 - Partnerships
General Partnerships
Limited Partnerships
Partnerships Limited by Shares
D.3 - Joint Ventures
D.4 - Trusts
Time Required
Number of Quota holders
Permissible Types of Quotas
Directors
Initial Capital Requirements
Foreign Capital Registration
D.7 - Annual Requirements
Annual Meetings
Wages
Pensions
Vacation
Bonus
Incentives
Profit Sharing
Introduction
Sources of Tax Law
Advance Rulings
Tax Administration
Filing
Tax Payment
Tax Audits
Tax Assessment
Interest and Penalties
Appeals
Statute of Limitations
F.2 - Resident Corporations
Permanent Establishment
Rates
Worldwide Income
Income Subject to Tax
Capital Gains
Losses Carried Forward
Valuation of Assets
Notional Interest on Equity
Foreign exchange variations
F.3 - Transfer Pricing
Concept of Related Parties
Brazilian Transfer Pricing Rules for Imports
Brazilian Transfer Pricing Rules for Exports
Safe Harbor Provisions for Exports
Financial Transactions
Deduction of Royalties
Transfer Pricing Documentation
Consultation with Tax Authority
Fixed Profit Margins
Compliance Dates
Penalties
F.4 - Foreign Tax Exemption and Credit
F.5 - Nonresident Companies
F.6 - Partnerships and Joint Ventures
F.7 - Taxation of Individuals
Residents and Nonresidents
Taxation of Residents
Taxation of Nonresidents
F.8 - Inheritance and Gift Taxes
F.9 - Indirect Taxes
Value-Added Taxes
Other Taxes
F.10 - Tax Treaties
G.1 - Statutory Requirements
Books and Records
Method of Accounting
Financial Statements
G.2 - Sources of Accounting Practices
G.3 - Accounting Principles and Practices
Leases
Segment Reporting
Business Combinations
Revenue Recognition
G.4 - Financial Reporting
Disclosure Requirements
Reporting Requirements
Filing Requirements
G.5 - Audit Requirements
G.6 - Accounting Profession
Professional Associations
Professional Standards
H.1 - Geography and Climate
H.4 - Living In Brazil
Time
Business Hours
Public Holidays
Highways
Subways
Railways
Waterways
Air Transport
Telecommunications
Postal Services
Internet and Communications
Education
Medical System
Housing
Leisure and Tourism
Government Authorities
Industrial Organizations
Chambers of Commerce
Consulates
Appendix 1: Economic Performance Indicators
Appendix 2: Foreign Exchange Rates
Appendix 3: Exports and Imports
Appendix 4: Major Trading Partners
Appendix 6: Individual Income Tax Calculation
Appendix 7: Treaty Withholding Tax Rates
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01 Doing Business in Brazil

01 Doing Business in Brazil

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Published by: Luis Felipe Rodriguez on Apr 07, 2012
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