Tax and residence in

Brazil

Brazil Basics

Brazil is the number one laissez-faire land of the world. Anything happens, don't worry about and just party, man. This is both good and bad. Much of Brazil has great weather and an atmosphere of Carnaval. The people are certainly freindly and they do love to party. The music is great too.

Unfortunately the food is mostly really bad and the violence in cities is the worst in South America (no mean feat). Probably the worst violence in the world excluding anywhere classed as a war zone. It is relatively cheap but it's once again on the up now so this is changing fast. It would be a great land if they could fix the violence.

It's a possible tax haven location as part of a 50-50 plan.

Treated as a Resident:	According to days in the country.
Brazil government tax department:	Receito Federal - Minesterio de Fazenda
Tax Department Website:	http://www.receita.fazenda.gov.br/
Rule:	6 months in any year
Conclusion:	Possible tax haven location for 50-50 plan.

Brazil Other Info

Information about the rules to determine tax residence or non-residence, domicile etc are here:
http://www.receita.fazenda.gov.br/principal/Ingles/faq.htm#Taxation%20of%20Resident%20Aliens%20(Foreign%20Nationals) [Page Title: FAQ. Taxation of Resident Aliens. See Tax Credits [Implied info only. Explicit info in English not found]]

Brazil

Brazil Basics

Treated as a Resident:

Brazil government tax department:

Tax Department Website:

Rule:

Conclusion:

Brazil Other Info