The Legal Reformulation of the Brazilian Business Environment – The Improvement and Facilitation of Foreign Trade

Brazil’s foreign trade and business environment was known for its huge bureaucracy. As an example, Brazilian exports, despite the computerization of part of the processes, are subject to 46 different procedures, administered by 12 agencies. In imports, there are 72 obligations, controlled by 16 government agencies. Thus, complaints were recurrent about paperwork, delay, excess and...
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Brazil’s expansion of its Double Taxation Agreement Network – The Inclusion of Singapore, Switzerland and the United Arab Emirates

  Double Taxation Agreeents (DTA) have as their main purpose to establish criteria for the apportionment of revenue among contracting countries. As a consequence, DTAs are one of the most relevant tools to avoid double taxation of income between contracting countries by restricting the tax jurisdiction of contracting States when the occurrence of certain situations...
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