Premium Essay

Brazil

In: Business and Management

Submitted By ferodneo
Words 37093
Pages 149
APRIL 2007

Doing Business in Brazil

ERNST & YOUNG
DOING BUSINESS IN BRAZIL

CONTENT SUMMARY

B7 - Essential Industries .................................................. 13
B8 - Energy and Natural Resources ............................. 13

A

B9 - Foreign Trade ............................................................... 13
Trade Balance ............................................................... 13
Exports and Imports ..................................................... 13
Trading Partners ........................................................... 14

A1 - Regulatory Constraints and Relief ........................ 6
Regional and International Trading Associations ........ 14
Exchange Background ................................................... 6
Exchange Controls ........................................................ 6
Foreign Ownership of Business .................................... 6
Foreign Ownership of Real State .................................. 6

A2 - Government Attitude and Incentives ................... 7

C

Government Attitude to Foreign Investment ................. 7

Foreign Investment
Government Financial Incentives .................................. 7

A3 - Tax System ..................................................................... 7

C1 - Exchange Controls .................................................... 14
Remittance of Dividends and Profits ........................... 14

Corporate Income Tax Rates ......................................... 7
Remittance of Interest .................................................. 15
Individual Rates and Expatriate Taxation ..................... 7

A4 - Financial Reporting and Audit Requirements .. 8
A5 - Other Matters of Concern to Foreign Investors 8

Remittance of Royalties and Fees ................................ 15
Repatriation of

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