There are three systems of calculating the Corporate Income Tax: the Presumed Profit; the Actual Profits and Tax Authorities’ Assessment of Profits. In addition to the Corporate Income Tax, there are three social contributions which the company must pay.
On August 1st, 2013, Congress enacted Law 12.846, which aims to fight corruption practices in the Public Administration, national or foreign. Such Law is not the only piece of legislation in Brazil regarding such matter.
As per your request, please find below a summary of the main aspects of the Brazilian Labor Law Reform which aims to give a modern and more flexible frame to the labor legal system.
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