“O Brasil não é para principiantes.”

“Brazil is not for beginners.” Tom Jobim, Brazilian composer of “The Girl from Ipanema”

 

CHAPTER FIFTEEN: COMING TO BRAZIL—Visas and Personal Income Taxes

  • Types of Visas
  • Personal Income Taxes

CHAPTER SIXTEEN: LEGALESE AND BUREAUCRATESE—The Legal Environment

  • The Political Landscape
  • Cartórios
  • Contracts
  • The Formality of the Legal Community

Afterword
Acknowledgments
Appendix: Thanks for the Monkey—Summary of Available
BUSINESS INCENTIVES

  • A Word of Caution
  • Summary of Available Incentives
  • Federal Incentives
  • Manaus Free Trade Zone (ZFM or Manaus FTZ), Acre, Alagoas, Amapá, Amazonas, Bahia, Ceará, Espírito Santo, Goiás, Maranhão, Mato Grosso, Mato Grosso do Sul, Minas Gerais, Pará, Paraná, Pernambuco, Piauí, Rio de Janeiro, Rio Grande do Norte, Rio Grande do Sul, Santa Catarina, São Paulo, Sergipe, Tocantins

Glossary of Terms

CHAPTER SEVER: O CUSTO BRASIL- CORRUPTION, BUREAUCRACY, AND JEITO

  • Bureaucracy
  • Corruption
  • Corruption and You
  • Dirty Cops
  • Despachantes and Motoboys
  • The Brazilian Way

 

CHAPTER EIGHT: WOMAN TO WOMAN—Cláudia, On Business

  • Not Just a Pretty Face
  • Dress for Success

 

CHAPTER NINE: NOT DIFFICULT, JUST DIFFERENT—AN OVERVIEW OF TAX LAW

  • Easier by the Day
  • Overview of the Three Levels of Taxation
  • Federal-level taxes
  • Federal social taxes
  • State-level taxes
  • Municipal-level taxes

 

CHAPTER TEN: AN ENGROSSING TOPIC—GROSS INCOME TAX

  • Lucro Real
  • Lucro Presumido
  • Lucro Real vs. Lucro Presumido
  • Simples (a.k.a. Super Simples or Simples Nacional)
  • PIS and COFINS
  • Deductible Provisions
  • Net Operating Losses (NOLs)
  • Special Entities

CHAPTER ELEVEN: PAYDAY- EMPLOYEMNT RELATED LAW

  • Overview of Labor Expenses·
  • Payroll-Related Taxes
  • Employee Rights

 

CHAPTER TWELVE: OPERATIONAL TAXES—VAT, SERVICE, IMPORT AND EXPORT, AND CAPITAL TRANSACTIONS

  • A VAT Example
  • Tax on Services
  • Exports

 

CHAPTER THIRTEEN: CORPORATE PERSONS—Forming Your Legal Entity

  • Sociedades Anônimas
  • Sociedades Limitadas
  • Uncommon Entities
  • Small Business Entities
  • Forming a Company

 

CHAPTER FOURTEEN: Money Matters—Foreign Transactions and Capital

  • Tax on Foreign Transactions
  • Foreign Capital
  • Repatriation
  • Transfer Pricing
  • Withholding Taxes, Capital Gains and Losses
  • Currency and Foreign Exchange
  • A Management Caveat
  • Thin Capitalization

CHAPTER THREE: CABS, COFFEE, AND CRIME - SAFELY GETTING AROUND

  • Cabs, Traffic, and Infrastructure

  • Coffee and Cafés

  • Crime

  • Kidnapping is Like Shipping

  • Hotels and Motels

 

CHAPTER FOUR: THEY DON'T SPEAK SPANISH - THE LANGUAGE THING

  • Portuguese for Spanish Speakers

  • English for Portuguese Speakers

  • Speak English, Learn Portuguese

 

CHAPTER FIVE: ACRES OF DIAMONDS - BUSINESS OPPORTUNITIES

  • Bet on Brazilian Democracy

  • Invest Early, Invest Big

  • The Rest of Brazil

  • Sitting on the Other Side of the Table

  • Entrepreneurs of the World, Unite

  • For the Taking

 

CHAPTER SIX: THE DAILY GRIND - CHALLENGES IN LIFE AND MANAGEMENT

  • The War for Talent

  • Cultural Management

  • Office Hours

  • Don't Die on the Beach

TABLE OF CONTENTS


Foreword


Introduction


CHAPTER ONE: TOMORROW'S HERE - THE BRAZIL OF TODAY

  •      Mind-Numbing Numbers

  •      Not Your Father's Brazil

  •      The Sky's the Limit

  •      Why Your Competition Isn't Coming

  •      The Brazilian Bogeyman

  •      The Real Joke

 

CHAPTER TWO: WHAT'S A BRAZILIAN? - PRACTICAL STRATEGIES FOR ENGAGING THE MARKET

  •       The Myth of the Girl from Ipanema

  •       The Melting Pot of South America

  •       Learn Your ABCs

  •       O Brasileiro

  •       Digging Through the Social Strata

  •       Middle-Class Maids

  •       Status

  •       The Credit Bubble

  •       The Story Behind the Stories