-
SOC Attestation
Independent opinion attesting to the commitment of service providers to sound internal controls
-
Audit and review of financial statements
Credibility of your company's accounting activities in accordance with the legislation in force
-
Assurance of Non-Financial Reports
It aims to meet the needs of the business, being able to contemplate different bases and sectorial and global development guidelines
-
Assurance of Integrated Reporting and Sustainability Reports
Differential for rendering accounts and demonstrating the engagement of organizations in relation to sustainable practices and their generation of value
-
Assistance in accounting definitions
Quality, comparability and transparency of financial information in your company
-
Accounting, Labor and Tax Compliance
Permanent diagnostics and advice to raise the level of controls and mitigate risks
-
Pre-Audit Diagnosis
Diagnostics capable of offering support according to the purpose and needs of the business
-
Assessment reports for consolidations, spin-offs, and mergers
Technical evaluation of net assets at book value or of net assets adjusted to market prices
-
Capital Markets
Complete analysis and preparation for strategic fundraising operations
-
Business Consulting
Approaches compatible with technologies that support corporate decision-making and stimulate innovation
-
Strategy & Transactions
Performance of operations and capital structure to enable more efficient corporate transactions
-
FIDS – Forensic, Investigation & Dispute Services
Identification, protection and prevention of risks to preserve business integrity and security
-
Risk and Compliance - BRS
Risk management, process improvement to achieve strategic objectives
-
Judicial Administration in Business Recovery
Global teams and structures to work with the deep knowledge, legality and ethics that the issue requires
-
Business Restructuring and Recovery
Assertive plans and agile actions to recover your company's strategy and performance
-
Global Mobility Services
International mobility programs in compliance with local tax legislation and optimized costs
-
Home page
Financial Statements
-
Transfer Pricing
Review or elaboration of calculations that allow the most assertive compliance in operations abroad
-
Labor & Social Security
Identification of existing risks and opportunities according to the current moment and future perspectives
-
Direct tax
Agile strategies for complying with laws and enabling regional and sectoral tax incentives
-
Indirect tax
Specialized support capable of increasing legal certainty involving different laws and jurisprudence
-
International Tax
Analysis and planning of scenarios in different jurisdictions, with integration into the Brazilian scenario
Provisional Measure changes rules for Brazilian investments abroad
The Provisional Measure (MP) #1,171/2023, published on April 30, 2023, brought relevant changes regarding the rules for the Brazilian Individual Income Tax (IRPF) regarding income earned from financial investments, controlled entities and trusts located abroad of ownership of Brazilian residents.
Starting in 2024, in addition to the Annual Income Tax Report, individuals must report separately from other income and capital gains, the income from capital invested abroad, in the modalities of financial investments, profits and dividends of controlled entities and assets and rights subject to trust.
The main aspects of the referred MP are the following:
I - Financial investments (Article 3):
• Progressive rates from 0% up to 22.5%
• Taxation through the cash basis method
• Exchange rate variation taxation
II – Controlled Companies (articles 3 and 6):
• Progressive rates from 0% up to 22.5%
• Profits generated from 01/01/2024 will be taxed at the end of each year
• Profits generated until 12/31/2023 will be taxed only on the availability, and legal exceptions may apply
• Losses generated as of 01/01/2024 may be compensated
III – Trust abroad (articles 7 to 9):
• Assets and rights declared in the founder
• Transfer to beneficiaries treated as a donation
• Assets and rights taxed at the founder’s location, according to its nature.
IV – Update of the value of goods and rights located abroad (articles 10 and 11):
• Assets and rights abroad reported in Individual Income Tax Report may have the updated market value considering the date basis of 31.12.22
• Taxation on the gain will be at 10%, and the tax must be paid depending on the option of the taxpayer (Nov/23 – May/24)
• Gain will integrate additional acquisition cost
• Possibility of choosing the good or right updated
• Future distributions will reduce the cost of acquisition, without new taxation
Regarding the effectiveness, although the text of the MP brings its validity to from January 1, 2024, we emphasize that its scope would be for the Individual Income Tax Report of 2024, calendar year 2023.
Finally, considering its nature as a Provisional Measure, such dispositive may be converted into law within 120 days of its publication.