Friday, November 26, 2010

Using Preparation H To Lose Inches

FOREIGN INVESTMENT

Investing in Brazil - tax information

In Brazil The Federal Constitution gives the Federal Government, the States, the Federal District and municipalities the power to impose taxes, be they taxes, fees and contributions for improvement. Compete to the Federal Government introduce taxes on corporate income (IRPJ), taxes on goods of industrial production (IIP) and taxes sulle operazioni finanziarie (IOF). Le persone giuridiche sono tassate in base al principio di universalità, secondo il quale la totalità degli utili, redditi e guadagni di filiali oppure succursali prodotti all’estero saranno tributati con IRPJ a carico della sede dell’impresa in Brasile.

Tributi Federali

A livello federale, l’imposta sul reddito ricade sulle persone fisiche (IRPF)
, nazionali or foreign, or on
legal persons (IRPJ) in relation to capital gains earned in Brazil or abroad. Compared to individuals resident tax impact on income and on increasing the wealth obtained from sources from domestic or foreign, with applications ranging from a rate of 15% or 27.5% depending on the amount of income . As regards legal persons, there is no difference in tax treatment between Brazil and venture companies with foreign capital. Branches of foreign companies in Brazil are subject alla stessa tassazione (IRPJ) prevista per le società locali. Gli utili delle succursali sono considerati direttamente a disposizione delle sedi centrali, a prescindere del loro effettivo trasferimento all’estero. Le holdings sono sottoposte al regime tributario applicabile alle comuni persone giuridiche. Tuttavia l’imposta sul reddito è applicata soltanto sull’utile diretto ottenuto dalla holding, incidendo sul reddito indiretto delle società facenti parte della stessa holding. L’imposta sul reddito per le persone giuridiche (IRPJ) incide sui profitti ed il reddito del capitale percepito dalla società, derivante da operazioni compiute all’estero o in Brasile, ed is usually calculated on net income ("real profit"), measured by annual or quarterly basis and make the necessary deductions allowed by law. Legal entities may choose as a basis for calculating the tax, the actual profit ("real profit"), estimated (Presumida ") or" arbitrado "(estimated by the tax authority in certain circumstances) those entities that have as their basis for calculating the actual profit ("real profit") can opt to pay monthly for stimativa, tax, observed under certain conditions. The current tax rate on corporate income is 15% del reddito netto, indipendentemente dal tipo di attività svolta (è altresì prevista un’aliquota aggiuntiva del 10% da applicarsi sulla porzione del profitto reale (“lucro real”) che ecceda la somma di RS$20.000,00 (venti mila reais) al mese. Si noti che l’IR incide anche sulla fonte di redditi pagati, accreditati, rimessi o consegnati a residenti o domiciliati all’estero, con aliquota del 15% o del 25% in base alla natura del reddito (IRF). Inoltre, per le persone giuridiche ricade l’imposta sui prodotti industriali (IPI), che incide sulla produzione industriale di beni, nonché sull’importazione di beni industriali. I fatti generators of the charge are: clearance (desembaraço Aduaneiro ") of the imported product, the output of the product developed by the establishment of the importer, industrialist, merchant or contractor, and the award of the product when it is seized or abandoned brought to public auction. The rates that affect the value of the transactions giving rise to the release of goods will vary depending on the nature of the product (on average 10%). The highest rate affects products deemed non-essential (soft drinks, cosmetics, cigarettes, etc.).. The payment of the IPI on raw materials, semi-finished products and packaging materials may be used as tax credit. This tax does not affect export operations.
The tax on financial transactions (IOF) varies depending on the nature of transactions, and is due to the operations of credit issued by financial institutions, foreign exchange, securities transactions, in cases of intervention institutions authorized to operate in the market values \u200b\u200bof securities and, funding. The IOF on foreign exchange transactions (IOF / Exchange), at a rate of 0% for most of the work falls on any foreign exchange transactions made in Brazil. The rate, however, may be increased at any time Ministry of Finance, up to a maximum of 25%.
Source:
Consulate General of Brazil in Milan - 2008
www.brasilemilano.it

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