Exportadores brasileños descartan bajar precio de la carne pese al escándalo | Economía | W Radio Colombia

Exportadores brasileños descartan bajar precio de la carne pese al escándalo | Economía | W Radio Colombia:



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Lancement Du Guide De Bonnes Pratiques commerciales Brésil-France–

Chambre de Commerce du Brésil en France:



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Basic transfer pricing rules in Brazil

Pursuant to Art. 18 of Statute 9.430/96, the Transfer Pricing regime applies to the import and export operations of goods and services between related legal entities.

Under Art. 23 of Statute 9.430/96, the following should be considered connected or related to a Brazilian entity:

a)      their headquartes located abroad;

b)      their branch, if located abroad;

c)      the individual or legal entity, resident or domiciled abroad, whose ownership interest in its capital stock characterizes it as its parent or affiliate company, as defined in paragraphs 1 and 2 of art. 243 of Statute 6.404/1976;

d)      a legal entity domiciled abroad that is characterized as its subsidiary or affiliated, as defined in §§ 1 and 2 of art. 243 of Statute 6.404/1976;

 e)      a legal entity domiciled abroad, when it and the company domiciled in Brazil are under common corporate or administrative control or when at least ten percent of the capital stock of each one belongs to the same individual or legal entity;

f)       a natural or juridical person, resident or domiciled abroad, who, jointly with the legal entity domiciled in Brazil, holds a shareholding in the capital of a third legal entity, the sum of which is characterized as controlling companies or affiliates thereof, in the form Defined in §§ 1 and 2 of art. 243 of Law 6404 of December 15, 1976;

g)      the individual or legal entity, resident or domiciled abroad, that is its associate, in the form of a consortium or condominium, as defined in Brazilian law, in any enterprise;

h)      a natural person residing abroad who is related to or related to the third degree, spouse or companion of any of its directors or of its partner or controlling shareholder in direct or indirect participation;

i)       the individual or legal entity, resident or domiciled abroad, that enjoys exclusivity, as its agent, distributor or concessionaire, for the purchase and sale of goods, services or rights;

j)       an individual or legal entity, resident or domiciled abroad, in which the legal entity domiciled in Brazil enjoys exclusivity, as agent, distributor or concessionaire, for the purchase and sale of goods, services or rights

With the measure, the legislator intends to ensure, in particular, that transactions between legal entities belonging to the same economic group are similar to those practiced in the domestic market, avoiding irregular remittances abroad or irregular collection or deduction of income tax.

Companies are struggling to keep up with the fast pace of international e-commerce - Trade Ready

This article mentions that one of the main risk in cross-border e-commerce transactions  is



"Loss of revenue from unanticipated fees and fines or improperly calculating the cost of customs"


This is certainly true for Brazil. Exports conducted by mail or courrier to clients in Brazil are subject to heavy taxation. In some case, the cummulative taxes can reach over 100% of the value of the merchandise.  Not to mention that customs procedures can easily take 60-90 days to be performed (there is a lecture with the cost explanation here)


This is why so many companies choose to incorporate in Brazil in order to conduct business here. The taxation does not get that much lower, but at least is becomes more predictable.



Please check the original article: Companies are struggling to keep up with the fast pace of international e-commerce - Trade Ready:



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BritVic completes £56.8m acquisition of Brazil drinks company

BritVic completes £56.8m acquisition of Brazil drinks company:

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Kenneth Rijock's Financial Crime Blog: ODEBRECHT PAID MONTHLY BRIBES TO THE FARC

Kenneth Rijock's Financial Crime Blog: ODEBRECHT PAID MONTHLY BRIBES TO THE FARC:

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Monthly expenses of a new Brazilian company

Brazilian companies must all have, from day one, a local accountant and an administrator (director) who lives in Brazil. 

Foreign partners must also have a local representative in Brazil, at all times. This representative may, sometimes, be the director or a Brazilian partner. Other times, he must be hired to perform this job. 

Because of all that, any Brazilian company will face some monthly expenses that are mandatory: 

• Monthly cost for a nominee administrator is of at least 600.00 USD per month.  A professioal administrator, hired for the job, would cost about 1,500.00 USD. 
• The admininistrator must collect social security, which is based on the value he receives. The minimum payment is about 90.00 USD.
• Monthly cost for an accountancy firm starts at 350 USD per month. Average of 500 USD in São Paulo.
• Monthly cost for a local representative for the foreign investors starts at 350 USD per month

Be prepared!

You may also like to read 

Incorporating a Brazilian company, step by step