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Tax solutions in Brazil Deloitte is the leading provider of tax consulting services in Brazil and counts with a recognized team of specialists, frequently listed among the industry’s best in the country. Our range of services includes:

Corporate reorganization combined with tax efficiency Set of solutions that support organizations in different situations involving corporate issues, from creating a new company to restructuring an enterprise group or internal processes of succession.

Business tax Deloitte delivers deep knowledge of tax and statutory requirements as well as a breadth of experience applying them in practice worldwide. Practical tax advice combined with our consistent tax compliance framework instills confidence that a consistent approach is followed across jurisdictions. We help simplify tax management and oversight while providing global visibility for making informed strategic decisions ¬ all with the ease of working with a global provider.

Labor and social security consulting Support for businesses on tax aspects related to labor and social security issues in accordance with the current legislation in those areas.

International tax and foreign capital Set of specific tax solutions for Brazilian companies in globalization process, foreign organizations that are investing in the country and agencies investor in general; all these services represents a high potential in a context of economic globalization. Transfer pricing Transfer pricing rules represent the set of controls which are subject to the transactions between companies belonging to the same group or that are dependents on another organization based in a different tax jurisdiction from its own headquarter. We have a cutting-edge technology and a team of experts to respond to challenges in this area.

Carlos E. Ayub Deloitte Av. Dr. Chucri Zaidan, 1.240 São Paulo Brazil Phone: +55 11 5186-1227 Fax: (55) 11 5181-2911 E-mail: Website:

General tax advisory Deloitte has a practical and comprehensive approach for taxation planning that can help companies meet their tax and statutory responsibilities. Mergers & Acquisitions (Tax) All transactions – mergers, acquisitions, joint ventures, investments or divestments – involve complex issues that require dedication of experienced professionals. Deloitte can assist your company in fiscal challenges, tax accounting, structure design and labor transactions, managing compliance risks and improve returns.

Indirect and direct taxes and customs incentives Solutions to enable opportunities to your organization in the tax area due to tax benefits and incentives applicable to the Brazilian tax environment and regulations. Global employer services Deloitte supports companies and executives to accomplish their obligations related to individual tax, labor, social security and other relevant aspects of the foreign professionals’ activities in Brazil. Business Process Solutions Businesses today face a rapidly evolving landscape including regulatory change, the adoption of more sophisticated approaches by revenue authorities, and swift advances in technology. As operating models, organizational priorities, and corporate cultures vary from business to business, the right solution for one may not be the best fit for another. Deloitte’s Business Process Solutions can help companies identify that unique approach by assessing operational effectiveness, identifying opportunities to enhance strategic insight and operational efficiencies, and developing an incremental path to improvement by leveraging alternative resource models. Our approach assists businesses in improving the management, oversight, and control of their accounting, tax, and human resources processes through a flexible mix of in-house and external resources. Consulting in Research & Development Deloitte has experts to help companies to identify opportunities for eligibility as tax benefits regarding the development of new technologies, products or processes, fully aligned with the R&D legislation. Our team has experience in implementing, reviewing and maximizing tax benefits for R&D and technical support to potential audit processes, reducing investment in time and resources for your organization. For more information, visit > English > Services > Tax.


Elements Global Services is a leading, Chicago-based employer of record (EOR) service provider, currently operating and supporting customers in over 135 countries. Elements offers companies of all sizes the opportunity to bridge international markets and helps them quickly expand, onboard, manage and pay employees worldwide, while ensuring the business complies with local employment laws. To do this effectively, Elements has crafted a direct employer of record (EOR) model that allows companies to expand globally at half the cost and in half the time, and saves companies from the hassle of needing to create a legal entity in every country that it looks to expand to As one of the only providers to offer a direct employer of record model, Elements takes pride in providing a simplified human resource and employer compliance solution that allows companies to focus on what they do best. Unlike other service providers that utilize an indirect EOR model, Elements is able to streamline business operations for companies as the sole EOR. For example, if a company needs to hire in Spain, it would work directly with Elements’ dedicated team to get the job done – Elements wouldn’t outsource any operations to local entities. An indirect model may sometimes require third or fourth party partners to help clients navigate through onboarding, payment and compliance in certain areas, which can cause confusion in terms of communication and delays the onboarding process of employees. The direct EOR model eliminates a company’s burden to register in a foreign market and instead allows the organization to expand quickly and efficiently with one EOR partner, and does away with the potential for several layers of companies between employees

Trace Martel Elements Holdings Group Inc. & Subsidiaries | Chicago O: +1-773-796-2036 F: +1-773-442-0361 M: +1-630-703-9443| E:

Supporting Elements’ direct EOR model is the company’s one-stop HR, multi-country payroll platform. This software allows businesses to quickly and securely organize data in an easy-to-use system, streamlining processes and simplifying procedures. Elements offers multinational clients a single human resources management system (HRMS) that directly connects with the company’s payroll platform for the appropriate country and related employment and tax regulations. This technology brings together domestic and international employee data into one holistic system. In addition to its EOR capabilities and HRMS technology, Elements provides administrative services outsourcing (ASO) and professional employment organization (PEO) services. Elements has developed a deep expertise working with hundreds of multinational companies to solve global HR and compliance issues. The Elements team will listen to a company’s specific needs and tailor it’s services to create a solution that makes the most sense, regardless of the size of the organization or where the company does business. Whether a business is looking to grow into one country or several countries, Elements possesses the resources companies require to successfully expand across the globe.


ACQ5 is proud to announce to the world the winners of the ACQ5 Global Awards 2017. The 2017 ACQ5 Global Award winners represent the best o...


ACQ5 is proud to announce to the world the winners of the ACQ5 Global Awards 2017. The 2017 ACQ5 Global Award winners represent the best o...