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Insights

Insights.

Ideas, perspectives and expert analysis to help businesses make better decisions.

Industry Insights

Hiring Developers in Brazil: CLT Employees, PJ Contractors or an Employer of Record

The three ways foreign tech companies hire developers in Brazil: CLT, PJ contractors and EOR, with STF Theme 1389, IP and remote work rules.

Sep 29, 2026
Accounting & Tax

Outsourced 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.

Sep 28, 2026
Accounting & Tax

SPED 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.

Sep 24, 2026
Accounting & Tax

Pillar 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.

Sep 22, 2026
Business Strategy & Growth

Buying 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.

Sep 17, 2026
Industry Insights

Running 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.

Sep 15, 2026
Accounting & Tax

Lei 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.

Sep 10, 2026
Accounting & Tax

Paying services and royalties abroad from Brazil: IRRF, CIDE, PIS/Cofins-Import, ISS and IOF

Fees, software and royalties paid abroad can trigger five Brazilian taxes. Rates, who bears each one, treaties and what changes in 2027.

Sep 8, 2026
Accounting & Tax

Foreign SaaS Providers Under Brazil’s CBS and IBS: Registration, Liability and Collection

How CBS and IBS apply to foreign SaaS and digital suppliers: imports, joint liability, platforms, registration from August 2026, FX collection.

Sep 3, 2026
Finance & CFO Insights

CFO as a Service in Brazil: When Does Your Subsidiary Need One?

When a Brazilian subsidiary needs senior finance leadership, what a fractional CFO delivers, how it compares with a hire, the first 90 days.

Sep 1, 2026
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