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Introduction
Importing goods into Brazil has long been known for its complex and high-cost structure. Starting in 2026, Brazil’s import costs are changing due to a convergence of new tax laws and operational reforms. Brazil passed a sweeping tax reform (Constitutional Amendment 132/2023) to simplify its notoriously complex tax system, replaci...
Introduction
Lucro Real is Brazil’s most complex corporate tax regime, requiring meticulous bookkeeping and compliance. Lucro Real (Portuguese for “Actual Profit”) is one of Brazil’s three main corporate tax regimes, and it is widely regarded as the most complex and demanding. Unlike simpler regimes (such as Simples Nacional or Lucro Presumid...
Brazil is one of the most attractive and fast-growing e-commerce markets in the world. Every day, millions of Brazilians buy products from abroad. But for foreign entrepreneurs, selling to Brazil comes with an extra layer of complexity — taxes, compliance obligations, and accounting rules that can impact profitability and business continuity.
If you ma...
Brazil is preparing a major shift in how it taxes dividends distributed to non-residents. Under ...
1. Understanding the Brazilian Context for FDI
Brazil has been one of Latin America’s main destinations for foreign direct investment (FDI). With a diversified economy, strong industrial base, and a consumer market of over 200 million people, international companies see Brazi...
