Fact Sheets

List of double taxation conventions (2017): Argentine, Austria, Belgium, Canada, Chile, China, Czech Republic and Slovakia, Denmark, Ecuador, Finland, France, … Read More

Since it is controlled by the Municipalities, the rate of Imposto Sobre Serviços (“ISS” or Tax on Services) is variable … Read More

Since it is controlled by the Federation, the IPI rate is identical throughout the Brazilian territory, but varies according to … Read More

As it is controlled by the Federal States, the rate of Imposto sobre Circulaçao de Mercadorias e Serviços (“ICMS” or … Read More

Overview: The PIS (Program of Social Integration) and COFINS (Contribution for the Financing of Social Security) are federal taxes based … Read More

Conditions: This method is an option for small and medium-sized enterprises. It is easy to apply and the tax rates … Read More

Conditions: This is a simplified calculation of taxable income. This regime is only possible for companies that do not have … Read More

Overview: This profit is the result of consolidated accounting entries, called “Accounting result” adjusted with required additions and deductions (non-deductible … Read More

Overview: There are plenty of cases of withholding taxes. In order to fight against tax evasion and to fasten the … Read More

Overview: Labor law is governed by a code called the CLT (“Consolidaçao das Leis do Trabalho”). The INSS (National Institute … Read More