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April 18, 2022

Understanding Brazil’s Interest on Equity

By David Roberto R. Soares da Silva 

Created in 1996, the interest on equity (juros sobre capital próprio, or JCP) is a mechanism available to certain Brazilian companies to compensate their equity holders in addition to profits and dividends.

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January 19, 2022

Automatic exchange of information and expatriates working in Brazil

By David Roberto R. Soares da Silva and Felipe Pereira Louzada

In an increasingly globalized world, Brazil proves that workers’ global mobilization is also a reality in emerging countries. But globalization has also added complexity when it comes to tax reporting by expatriates leaving overseas, and Brazil is no different.

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April 6, 2021

Brazil: A new voluntary disclosure is coming

By David Roberto R. Soares da Silva

Exactly five years ago, the first foreign asset voluntary disclosure program in our history began in Brazil. Called the Special Regime for Currency and Tax Regularization (RERCT), it became known as ‘amnesty.’

Despite the precarious drafting of the law and threats from the Federal Revenue Service, the program successfully allowed the collection of almost BRL 170 billion in taxes and fines. In 2017, the Government reopened the RERCT, but with more modest results.

Well, maybe soon we will have a new “RERCT round 3” that reopens the opportunity for taxpayers to regularize assets abroad that have not been properly declared to the Brazilian authorities.

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March 9, 2021

Foreign capital registration in Brazil – An Overview

By David Roberto R. Soares da Silva

Foreign capital entering Brazil requires registrations that varies depending on its purposes. The Central Bank of Brazil is the authority in charge of foreign capital registration through the Electronic Declaratory Registry (Registro Declaratório Eletrônico, or RDE).

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March 1, 2021

The First Income Tax Return for Expatriates Residing in Brazil

By David Roberto R. Soares da Silva

As of today (March 1, 2021), Brazilian resident individuals have to report their taxes to the Federal Revenue Department by filing their annual tax returns. The deadline for the filing is April 30, 2021, and it applies to expatriates residing in Brazil in 2020.

Expatriates coming to work in Brazil must take some precautions when preparing their first Brazilian annual income tax return. Some mistakes and errors made in the first tax return may cause unnecessary and undesirable effects in the future.

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February 24, 2021

Acquiring Brazilian Residency for Tax Purposes

By David Roberto R. Soares da Silva

Like most countries, Brazil taxes individuals based on their residency rather than citizenship or other criteria. Therefore, determining a person’s residence in Brazil directly impacts that person’s tax treatment and tax reporting obligations.

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February 9, 2021

Exposure of foreigners to Brazilian succession laws, probate, and taxes

By David Roberto R. Soares da Silva

Foreign individuals with property in Brazil may be subject to local succession laws and probate if they hold property in their name or are married to a Brazilian spouse or have Brazilian children.

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January 8, 2021

Compliance in Brazil: Internal Investigations and Disciplinary Measures

By Edmo Colnaghi Neves

Once the complaints have been received through the appropriate channel or even once the company becomes aware of potential violations by other means, it is time to conduct internal investigations to ascertain whether there are grounds for such complaints. If so, the organization has to take action according to the legislation and its internal rules.

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December 11, 2020

Compliance in Brazil: Reporting Channels

By Edmo Colnaghi Neves

Compliance activities are not limited to preventive measures. Responsive and investigative efforts are also part of the compliance framework. These activities aim to identify violations of the Law, internal rules, and ethical principles. After all, despite all the guidance and standardization of a compliance program, there are always those who insist on incurring violations. An organization must investigate these violations and apply disciplinary measures, as appropriate.

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December 4, 2020

Compliance in Brazil: Training

By Edmo Colnaghi Neves

Training is often underestimated in the legal profession, which usually prioritizes the studies, draft of documents, and interpretation of laws.

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Recent Posts

Understanding Brazil’s Interest on EquityApril 18, 2022
Automatic exchange of information and expatriates working in BrazilJanuary 19, 2022
Brazil: A new voluntary disclosure is comingApril 6, 2021
Foreign capital registration in Brazil – An OverviewMarch 9, 2021
The First Income Tax Return for Expatriates Residing in BrazilMarch 1, 2021

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