Insights.
Ideas, perspectives and expert analysis to help businesses make better decisions.
Latest articles
Transfer pricing in Brazil: a practical guide for foreign groups under Law 14,596/2023
Brazil's arm's length rules since 2024: scope, methods, services, royalties, loans, adjustments, Master and Local File, deadlines and penalties.
Accounting & TaxStock Options and RSUs in Brazil: Tax, Social Security and Labor Rules for Foreign Parent Plans
How Brazil treats stock options and RSUs from a foreign parent: STJ Themes 1226 and 1379, the open RSU question and 15% tax on share sales.
Accounting & TaxSocial 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.
Accounting & TaxTax 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.
Accounting & TaxBrazilian 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 InsightsAccounting 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.
Business Strategy & GrowthDoing Business in Brazil 2026: a free guide for foreign companies
Our free 26-page guide for foreign headquarters: market entry, tax, the 2026 reform, transfer pricing, payroll, immigration and incentives.
Business Strategy & GrowthClosing 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.
Accounting & TaxBrazil 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.
Finance & CFO InsightsGetting 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.
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