Doing business in Brazil.
Practical guides on tax, accounting, payroll, laws and regulations for foreign companies and their local subsidiaries.
Social Security Agreements: Avoiding Double Contributions for Assignees in Brazil
How Brazil's social security agreements spare assignees double contributions: countries covered, maximum periods, certificates and payroll rules.
Legal & ComplianceTax Clearance Certificates in Brazil (CND): What They Are and How to Keep Them
What Brazil's federal, FGTS and labor clearance certificates are, what blocks them, where they are required and how a subsidiary keeps them valid.
Starting a BusinessBrazilian Subsidiary Setup: Accounting, Tax and Payroll Checklist
The accounting, tax and payroll set-up a new Brazilian subsidiary needs after incorporation: regime, chart of accounts, invoicing, eSocial and reporting.
Industry GuidesAccounting challenges for freight forwarders in Brazil: job costing, accruals, FX and agent settlements
Job costing, late carrier invoices, gross vs net revenue, FX variations and agent settlements, and what the tax reform changes for forwarders.
Legal & ComplianceClosing a Subsidiary in Brazil: Dissolution, Liquidation and Tax Clearance
How to close a Brazilian Ltda: distrato or liquidation, closing without tax certificates and its liability, final returns, employees and SCE-IED.
Tax & AccountingBrazil Accounting and Tax Compliance Calendar for 2027
The 2027 tax and accounting calendar for foreign-owned companies in Brazil: CBS replaces PIS/Cofins, monthly dates, annual filings and holidays.
Foreign InvestmentGetting Cash Out of Brazil: Dividends, JCP, Capital Reduction, Loans and Fees
Five ways to move cash from a Brazilian subsidiary to its parent: dividends at 10%, JCP at 17.5%, capital reduction, loan repayments and fees.
Financial ManagementLocal Finance Manager vs. Fractional CFO in Brazil
Should a Brazilian subsidiary hire a local finance manager or engage a fractional CFO? What each does, when each fits and how to combine them.
Legal & ComplianceAnnual Corporate Compliance for a Brazilian Ltda: Accounts, Filings and Records
Yearly duties of a Brazilian Ltda: approval of accounts by April 30, registry filings, administrators, audit, beneficial owners and BCB reports.
Setting up or running a company in Brazil?
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