Brazil

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Welcome to research page of KPMG in Brazil. You will find our last articles and publications.
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ImageTitle/DescriptionArticle Date 
Merger & Acquisitons Research 2012 - 4th Quarter

Merger & Acquisitons Research 2012 - 4th Quarter

Mergers and Acquisitions Research with different information such as transaction ranking by sector, geographical transaction distribution...
Modified date: 6/5/2013
Publication series
Tax News: Provisional Measure 612/2013 – Higher limit for the presumed profit method, and other issues

Tax News: Provisional Measure 612/2013 – Higher limit for the presumed profit method, and other issues

Published in the Official Gazette on April 4th, Provisional Measure 612 brought a significant change to the presumed profit method for the calculation of the Corporate Income Tax by Brazilian entities.
Modified date: 4/9/2013
Regulatory update
The future of corporate reporting: towards a common vision

The future of corporate reporting: towards a common vision

The report developed by KPMG International provides a range of views of the market leaders in order to develop a common vision that seeks to improve...
Modified date: 3/1/2013
Publication series
Tax News: New tax obligation for specific transactions entered into between Brazilian residents and non-residents

Tax News: New tax obligation for specific transactions entered into between Brazilian residents and non-residents

Normative Instruction 1,277, published on June 29th, 2012 (“IN 1,277/2012”), established a new tax obligation under which specific transactions ...
Modified date: 8/28/2012
Regulatory update
Tax News: Changes on Pre-Export Financing (“Exportação Financiada”) Mechanism

Tax News: Changes on Pre-Export Financing (“Exportação Financiada”) Mechanism

The pre-export financing is a specific financing arrangement created with the purpose of encouraging exports in Brazil.
Modified date: 8/27/2012
Regulatory update
A Guide to Brazilian Oil & Gas Taxation

A Guide to Brazilian Oil & Gas Taxation

We present A Guide to Brazilian Oil & Gas Taxation that brings the panorama of the Oil and Gas industry with a focus on national tax system...
Modified date: 8/27/2012
Publication series
Care in a changing world

Care in a changing world

Study of KPMG International reveals how technology is being used to reduce the overall costs of health care...
Modified date: 8/27/2012
Publication series
Tax News: Minister of Finance Ordinance 370 of July, 29 2011

Tax News: Minister of Finance Ordinance 370 of July, 29 2011

In reference to MP 539 and Decree 7536, it was published by the Minister of Finance, on August 1st, 2011 Ordinance (Portaria) 370 that extends the due date for payment of IOF tax incident on derivative transactions.
Modified date: 8/20/2012
Regulatory update
Tax News: Changes to the Tax on Financial Transactions (IOF) legislation

Tax News: Changes to the Tax on Financial Transactions (IOF) legislation

The Decree 7,683 published on February 29th, 2012, introduced specific changes to the IOF (Tax on Financial Transactions) legislation – compiled in Decree 6,306/2007
Modified date: 8/20/2012
Regulatory update
Tax News: Federal Senate Resolution No. 13 of 2012

Tax News: Federal Senate Resolution No. 13 of 2012

The recently issued Resolution 13 of 2012 changed to 4% the rate of the ICMS (State VAT) applicable to interstate transactions involving imported goods up to January 1, 2013.
Modified date: 8/20/2012
Regulatory update

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