Insights.
Ideas, perspectives and expert analysis to help businesses make better decisions.
Accounting & Tax
Stock 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 & 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.
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.
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.
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.
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.
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.
Accounting & TaxAnnual 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.
Accounting & TaxSCE-IED Explained: Foreign Direct Investment Reporting in Brazil
Who reports foreign direct investment to Brazil's Central Bank, which events and periodic filings apply, and how missed ones block dividends.
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