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ABOUT THE AUTHOR
FORMS OF DOING BUSINESS
Main Forms of Doing Business with a Legal Presence
Main Forms of Doing Business
Specific Uses of Available Legal Entities
Specific Constraints of Available Legal Entities
Types of Partnerships and Hybrid Entities Available for International Business / Structuring
Advantages and Drawbacks
Foreign Investment in Brazil
Foreign Capital Flows
Investment in Foreign Currency
Registration.
Repatriation of Capital and Earnings
Other Compliance Matters
FORMATION
Main Formation Requirements
Tax Consequence of Contributions
CORPORATE RESIDENCE
Corporate Tax Residence
Practical Aspects of Tax Residence
Potential Exclusion from Treaty Benefits for Failure to Meet Residence Test
Potential Loss of Tax Residence Status by Domestic Entities
Potential Acquisition of Tax Residence Status by Foreign Entities
Deemed Acquisition of Tax Residence Status by Foreign Entities
Tax Consequences of Acquisition or Loss of Tax Residence
PERMANENT ESTABLISHMENTS
Foreign PE of a Domestic Entity
Domestic PE of a Foreign Entity
Branch Profit (Deemed) Remittance Tax
PE Risk Grid for Foreign Entities Involved in Business Activities
TAX BASE
Tax Base for Resident Entities
Treatment of Foreign Profits / Losses
Tax Consolidation / Group Treatment
Tax Base for Non-Resident Entities
Qualification of Specific Income Categories for Tax Purposes
DETERMINATION OF TAXABLE INCOME
Main Rules Governing the Determination of Taxable Income
Main Differences between Commercial and Tax Accounting
Depreciation and Amortization
Reserves and Provisions
Deduction of Cross-Border Payments and Non-Deductible Expenses
Excluded and Segregated Income
LOSSES
TAX RATES
Residents
Non-Residents
Corporate/Profit Taxes
Withholding Taxes
Exit Strategies
FOREIGN TAX CREDITS
INCENTIVES AND SPECIAL REGIMES
Holding Regimes
Financing Regimes
Intellectual Property Management Regimes
Specific Regimes
Other Regimes
Locational Concessions
Free-Trade Zones
Export Processing Zones
Incentives
BUSINESS TRANSFORMATION AND RE-ORGANIZATION
VAT ON INTERNATIONAL TRANSACTIONS
Import taxes on the Supply of Goods by Non-Residents
Indirect Taxes on the Provision of Services by Non-Residents
Refund of Indirect Taxes to Non-Residents
BASE PROTECTION AND ANTI-AVOIDANCE MEASURES
GAAR and General Anti-Avoidance Measures
Thin-capitalization and other Restrictions to Interest Deduction
CFC and Similar Regimes
Transfer Pricing
Other Anti-Avoidance Rules
TAX MANAGEMENT AND COMPLIANCE
Books and Records
Type of Assessment
Tax Returns
Tax Audits
Interest and Penalties
Interest Compensation for Overpayment of Tax
Appeal Procedures
TAX CONTROVERSIES
