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Accounting & Tax
Brazil Corporate Income Taxes: IRPJ and CSLL Explained
How Brazil taxes corporate profit: IRPJ and CSLL rates, Lucro Real, Presumido and Arbitrado, quarterly or annual periods, losses and 2026 changes.
Accounting & TaxBrazil’s 10% tax on dividends paid abroad: what foreign parents need to know
Since 2026, dividends sent abroad from Brazil bear 10% withholding tax. Transition rules, the capitalization trap, payment and JCP compared.
Accounting & TaxChanging Accounting Firms in Brazil: A Guide for Foreign-Owned Companies
How to change accounting firms in Brazil: signs it is time, the CFC rules on termination and handover, a step-by-step plan and what to watch for.
Accounting & TaxHow to Choose an Accounting Firm in Brazil for Your Subsidiary
How to compare accounting firms in Brazil for a foreign subsidiary: CRC registration, written scope, ten questions to ask, red flags and trade-offs.
Accounting & TaxOutsourced Accounting in Brazil: Services, Costs and Responsibilities
What outsourced accounting covers in Brazil, the rules on registration and written contracts, what stays with the company and what drives the fee.
Accounting & TaxSPED Explained: ECD, ECF and Brazil’s Digital Bookkeeping
What SPED is and how Brazil's two annual digital filings work: the ECD accounting books and the ECF tax return, deadlines, corrections, penalties.
Accounting & TaxPillar Two in Brazil: the Additional CSLL for multinational subsidiaries
Brazil's 15% minimum tax is collected as an Additional CSLL. Who is in scope, how the top-up is allocated, DCTFWeb, payment dates, penalties.
Business Strategy & GrowthBuying a Company in Brazil: Due Diligence Essentials for Foreign Acquirers
What foreign acquirers must check in Brazil: share vs asset deals, tax and labor successor liability, CADE approval, goodwill and seller's tax.
Industry InsightsRunning a Software Development Center in Brazil: Export Taxes, FX and the Tax Reform
How a Brazilian unit developing software for its group is taxed: ISS and PIS/Cofins on exports, CBS/IBS from 2027, FX, pricing and payroll.
Accounting & TaxLei do Bem: Brazil’s R&D Tax Incentive for Technology Subsidiaries
How Brazil's Lei do Bem R&D incentive works in 2026: 60% to 80% extra deduction, Lucro Real, FormP&D, the 10% cut and foreign-owned R&D.
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