On October 14, 2026, the Brazilian Federal Senate approved a Proposed Amendment to the Constitution (PEC) that would eliminate the 6-on/1-off work schedule, guaranteeing two paid days off per week. The changes are set to take effect two months after the constitutional amendment is promulgated. Here are the key points regarding the end of the […]

Receber uma herança ou realizar uma doação envolvendo patrimônio localizado fora do Brasil pode trazer uma série de questões tributárias e sucessórias. No Rio de Janeiro, uma recente manifestação da Secretaria de Estado de Fazenda (SEFAZ/RJ) reforça um ponto que pode passar despercebido nesse tipo de operação: a ausência de imposto a recolher não significa, […]

For a Brazilian company opening its first U.S. office, hiring American employees can feel deceptively simple compared to Brazil’s heavily codified labor system (CLT). There’s no equivalent of the carteira de trabalho, no single federal labor code governing every aspect of employment, and no 13º salário or mandatory FGTS deposits. But this apparent simplicity is […]

Brazil aims to be the “dream office” for those who work remotely for abroad. In October 2025, Embratur launched in the United States, Mexico, Spain, and the United Kingdom the campaign “Brazil, your dream office. Come work and live intensely”, with the stated goal of increasing visa issuance for digital nomads by 30% per year. […]

For entrepreneurs outside the United States, establishing a U.S. company can be an important step toward entering the American market. But before starting the incorporation process, one question often comes up: do you need a U.S. visa to open a company? In many cases, the answer is no. Foreign entrepreneurs can generally establish and own […]

In-person services at the U.S. Embassy and U.S. Consulates in Brazil were suspended this Friday (October 2). Visa issuance has also been affected, and there is still no official timeline for the resumption of services. The United States temporarily suspended in-person consular services in Brazil on Friday, October 2, 2026, due to security concerns. The […]

For foreign companies and entrepreneurs seeking to operate in the United States, a persuasive immigration case increasingly begins with a practical question: What measurable value will the U.S. operation create? Investment committed, customers secured, revenue generated, and jobs supported can make the answer tangible. That emphasis fits the administration’s broader approach to foreign economic relationships, […]

Is SaaS subject to Sales Tax in the United States? The answer depends on the state, the type of software, the customer’s profile, and whether the company has established nexus. In 2026, technology companies need to monitor not only current rules but also changes already approved for 2027, particularly in California and Colorado. For a […]

FinCEN has made permanent the exemption for companies formed in the United States from the requirement to report beneficial ownership information. However, foreign companies registered to do business in the U.S. remain subject to specific BOI rules. Understand what changed and what it means for international businesses.  Introduction: An Important Change to U.S. Corporate Transparency Rules  Companies doing business in the United States have experienced a series of changes to Beneficial Ownership Information (BOI) reporting requirements since the Corporate Transparency Act (CTA) took effect.  Now, the landscape has changed again.  On August 11, 2026, the Financial Crimes Enforcement Network (FinCEN), an agency of the U.S. Department of the Treasury, published a final rule permanently exempting companies formed in the United States from federal beneficial ownership information reporting requirements.  The rule became effective on August 14, 2026.  In practice, this means that an LLC, corporation, or other entity formed under the laws of a U.S. state no longer needs to file a BOI Report with FinCEN solely because it was formed in the United States.  But there is a fundamental distinction for international companies:  This exemption does not mean that all foreign companies doing business in the United States are free from BOI reporting requirements.  Certain entities formed outside the United States and registered to do business in a U.S. state may continue to qualify as reporting companies and may have obligations to FinCEN.  This distinction is particularly relevant for multinational companies, international founders, foreign holding companies, and businesses structuring their entry into the U.S. market.  What Is a BOI Report?  The Beneficial Ownership Information Report, commonly known as a BOI Report, was created under the Corporate Transparency Act to increase transparency regarding the ownership and control of certain business entities.  The original objective was to allow FinCEN to access information about individuals who:  The initiative was part of a broader U.S. government strategy to combat business structures used for money laundering, fraud, illicit financing, and other criminal activities.  Since its implementation, however, the system has undergone regulatory changes, legal challenges, and significant changes to the scope of entities required to report.  The final rule published in […]

International careers are increasingly common today, as professionals may establish themselves and contribute for years to Brazil’s social security system before moving to another country and continuing their careers under a different social security system. International mobility, however, highlights an issue that is often considered only when retirement approaches: what happens to the contributions made […]

The U.S. Department of State (“DOS”) has temporarily adjusted immigrant visa appointments at U.S. embassies and consulates worldwide while consular officers receive new training on the “public charge” ground of inadmissibility.  The measure applies only to immigrant visas—those issued to individuals seeking permanent residence in the United States. It does not apply to temporary nonimmigrant […]

Brazilians who worked and contributed to Brazil’s social security system (INSS) before moving to the United States often have questions about whether those contribution periods can be considered when applying for retirement benefits. Since 2018, the Brazil–U.S. Social Security Agreement has allowed, under certain circumstances, periods of coverage in both countries to be considered when […]

For a Brazilian company opening its first U.S. office, hiring American employees can feel deceptively simple compared to Brazil’s heavily codified labor system (CLT).   There’s no equivalent of the carteira de trabalho, no single federal labor code governing every aspect of employment, and no 13º salário or mandatory FGTS deposits.   But this apparent simplicity is misleading. U.S. employment law is fragmented, inconsistent across states, and largely built on unwritten […]

For years, the EB-2 National Interest Waiver (NIW) was regarded as the more accessible path to an employment-based Green Card: it allows self-petitioning, without a job offer or sponsoring employer. Its appeal, however, has never been predictability, since PERM has always been the more predictable route. What drove the rush toward NIW was something else: […]

Brazil’s Tax Reform has entered a new phase of implementation. Following the enactment of Constitutional Amendment No. 132/2023 and the publication of Complementary Law No. 214/2025, companies are already preparing for a transition period that will fundamentally transform how consumption taxes are assessed, reported, and collected. Although many of the changes will be implemented gradually […]

Filing a tax return accurately is one of the most effective ways to stay compliant with the Internal Revenue Service (IRS). Although the word “audit” often causes concern, being selected for an IRS examination does not necessarily mean that a taxpayer has done something wrong. In many cases, the agency simply needs additional information to […]

For Brazilian companies entering or expanding in the United States, mobility planning should begin with the business plan – not after it. Entity formation, capitalization, customer strategy, revenue projections, and hiring plans all influence which employees may need to transfer, when they can arrive, and how persuasively the company can explain the need for their […]

U.S. tariff policy remains at the center of international trade discussions in 2026. After the U.S. Supreme Court ruled that part of the tariffs imposed by President Donald Trump’s administration under the International Emergency Economic Powers Act (IEEPA) were unlawful, the U.S. government has already refunded approximately $81 billion to companies that had paid surtaxes […]

Intercompany loan transactions are common within multinational corporate groups. However, determining the appropriate interest rate is one of the most sensitive aspects of Transfer Pricing and has become an increasing focus of tax authorities. An interest rate that lacks adequate economic support may result in tax adjustments, limitations on interest deductibility, and penalties. Conversely, a […]

The United States can be a natural market for Brazilian entrepreneurs seeking scale, access to capital, suppliers, and new customers. However, for those planning to relocate to launch, acquire, or operate a business in the U.S., immigration strategy must go hand in hand with business strategy. When available, the E-2 Treaty Investor Visa can be […]

The acquisition of the Brazilian company, a specialist in surface treatments for fasteners, strengthens the Group’s international position in advanced anti-corrosion protection technologies. Milan, June 30, 2026 – Primat Curtis has announced the acquisition of Realtec, a Brazilian company specializing in surface treatments for fasteners and recognized for its expertise in zinc flake coating technologies […]

MIAMI, Fla. — Drummond Advisors is pleased to welcome BlueMax and its clients as part of its continued commitment to supporting businesses operating between Latin America and the United States. The move expands the firm’s ability to deliver accounting, tax, financial, and back-office solutions through a broader network of expertise, technology-enabled services, and operational support. […]

Expanding to the United States is a strategic move for startups, technology companies, traditional businesses, and international groups seeking access to the world’s largest consumer market, as well as investors, business partners, and global growth opportunities. However, one of the first decisions an international entrepreneur must make is: which business structure should they choose? Among […]

USCIS has withdrawn its appeal in the Mukherji v. Miller case — and that changes the landscape. The U.S. District Court for the District of Nebraska concluded that the “final merits determination” — the second step that USCIS added to the Kazarian framework and has been applying since 2010 when evaluating EB-1A petitions — was […]

For years, “extraordinary ability” in U.S. immigration was associated with celebrities, athletes, artists, and Nobel Prize winners. That perception is rapidly becoming outdated. Today, many of the most successful users of this category are startup founders, AI entrepreneurs, venture-backed executives, researchers, and technology operators. As global competition for talent intensifies, extraordinary ability has evolved from […]

The proposal to change working hours in Brazil has reached a significant milestone in the legislative agenda. The Chamber of Deputies has approved, in two rounds of voting, the Constitutional Amendment Proposal (PEC) that eliminates the traditional 6×1 work schedule (six working days followed by one day off). The approved text reduces the maximum weekly […]

We would like to remind you that the deadline for filing the Brazilian Corporate Income Tax Return (Escrituração Contábil Fiscal – ECF) for the 2025 calendar year is July 31, 2026. In this context, we would like to highlight several areas that require special attention: Block X – Transfer Pricing • Transfer Pricing rules were […]

For many years, expatriation was viewed almost exclusively as a corporate benefit or an operational tool used to fill strategic positions in other countries. Today, that perspective is no longer sufficient. In a global environment marked by geopolitical instability, regulatory changes, talent shortages, and increasing pressure for efficiency, global mobility is no longer just an […]

One of the most significant changes introduced by Brazil’s new transfer pricing legislation, aligned with OECD guidelines, is the specific treatment of Low Value-Adding Intra-Group Services (LVAS). But what exactly qualifies a service as “low value-adding” for transfer pricing purposes? The Concept Law No. 14,596/2023 and the regulations issued by the Brazilian Federal Revenue Service […]

With standard EB-1A I-140 processing times now stretching from 4.5 to as long as 22.5 months, premium processing, which guarantees USCIS action within 15 business days, is understandably tempting. But faster is not always better, and our firm treats the premium processing decision as a strategic conversation with each client, not an automatic add-on.  The […]

Double taxation can significantly increase a business’s tax burden. It occurs when the same income is taxed twice by different tax authorities or at different levels of taxation. This issue is especially common in U.S. C-Corporation structures, where economic double taxation may occur In a C-Corp structure, the company itself is taxed on its profits […]

In practice, this further validates a strategy many companies and foreign nationals are already pursuing: beginning the immigration journey through a nonimmigrant visa (“NIV”) such as O-1, L-1, H-1B, or E-2, while maintaining valid status in the U.S. during a longer permanent residence process. We also expect immigrant visa (“IV”) processing to become lengthier, more […]

The U.S. Department of State has released the June 2026 Visa Bulletin, bringing important updates for employment-based immigrant visa categories. For Brazilian applicants, the overall scenario remains relatively favorable, especially when compared to countries with historically high demand such as India and China. Key Takeaways for Brazilian Applicants USCIS Filing Chart – June 2026 For […]

The debate surrounding the reduction of working hours has become a significant point of tension in Brazil’s political, business, and economic landscape. The traditional 6-on-1-off work schedule, widely adopted in retail, commercial, and service sectors, has come under increasing social pressure and legislative scrutiny, with proposals aimed at reducing the current 44-hour workweek.  Although no definitive legislative change has yet been enacted, this issue is no longer merely a labor union agenda. It has become a critical concern for businesses that rely heavily on continuous operational workforces.  Current discussions primarily focus on reducing the standard workweek from 44 hours to 40 hours, while some proposals advocate for even more substantial reductions, potentially bringing the workweek down to 36 hours.  Moreover, the ongoing debate is already generating consequences beyond the prospect of legislative change itself.  Companies whose operations depend heavily on the 6-on-1-off schedule may soon face significant challenges if they fail to prepare for a reduced legal workweek. Potential impacts include increased operating costs, workforce restructuring, revisions to time-bank policies, adjustments to collective bargaining agreements, and greater exposure to labor liabilities related to overtime and break compliance, among other issues.  In this context, expanding headcount is not necessarily the only solution. Greater emphasis is being placed on operational efficiency initiatives and internal process optimization.  Even so, if working hours are ultimately reduced, businesses already operating near their maximum capacity are likely to experience the most significant impacts, particularly those that rely on extended operating hours and continuous customer service.  Recent legislative developments also indicate that the productive sector recognizes the need for gradual and proactive preparation. During a public hearing held by Brazil’s Chamber of Deputies, representatives from various industries advocated for any reduction in working hours to be implemented primarily through collective bargaining agreements and accompanied by a transition period that would allow businesses to adapt operationally.  The discussion highlights growing concerns regarding the financial, operational, and structural impacts of a potential reduction in weekly working hours, especially in industries that depend on continuous operations, large workforces, and extended shifts. As a result, initiatives focused on operational efficiency, workflow optimization, shift restructuring, and productivity analysis have become increasingly relevant, particularly for organizations already facing high overtime levels and capacity constraints.  At the same time, collective bargaining is expected to play an increasingly important role as a mechanism for flexibility and sector-specific adaptation, enabling industries to develop transition strategies aligned with their operational realities.  Consequently, businesses are finding that simply monitoring legislative developments is no longer sufficient. Strategic workforce planning has become essential to reduce financial exposure, mitigate labor risks, and improve predictability in the event of future changes to working-hour regulations.  Although legislative reform remains under discussion, many organizations have already begun conducting preventive assessments to better understand the potential financial and operational impacts of a shorter workweek. This preparation process is becoming increasingly important not only from a legal standpoint but also as a strategic business initiative.  Through workforce mapping, shift reviews, and the identification of recurring overtime patterns, companies can determine where the greatest impacts are likely to occur and evaluate the operational feasibility of alternative scheduling models. These measures represent an important aspect of labor governance and risk management.  In this context, the greatest risk does not necessarily stem from a reduction in working hours itself, but rather from the lack of preparation to absorb its effects effectively.  Organizations that monitor the debate strategically are more likely to gain greater predictability when restructuring operations, reduce future risks, and negotiate internal adjustments more effectively.  While the issue remains under development within Brazil’s legislative framework, it already warrants close attention from businesses. In practice, once changes are enacted, the cost of inadequate preparation may prove significantly greater than the investment required for proactive planning.  Written by Daniel Rangel and Juliana Lins 

In the shifting landscape of EB-1A petitions, a common question is: “what are my odds?”. In 2026, the answer depends less on raw statistics and more on the strength of your evidence strategy and how well it accounts for the forces shaping USCIS adjudications right now. The headline approval rate for EB-1A petitions can be misleading — beneath […]

The Brazilian Federal Revenue Service consolidated the understanding that U.S. LLCs with non-U.S. resident ownership and treated as fiscally transparent entities may be characterized as a privileged tax regime. Although the Tax Ruling was issued in the context of individual income tax (IRPF), the matter also deserves attention from a transfer pricing perspective. With Law […]

Internationalizing operations can be a major milestone for millions of entrepreneurs around the world. Expanding into new markets, increasing opportunities, and strengthening a company’s positioning are strategic moves that, while promising, require time, planning, and careful attention to a series of bureaucratic processes. But after all, how long does it take? The answer depends on […]

The EB-1A extraordinary ability classification remains one of the most powerful pathways to a U.S. green card. It requires no employer sponsor, no labor certification, and receives first-preference priority (meaning it receives 28.6% of the total annual employment-based allotment and any visas not used by the EB-4 and EB-5 categories). But the adjudication landscape in […]

Reporting in the Brazilian ECF (Tax Accounting Bookkeeping) is Approaching The Brazilian Tax Accounting Bookkeeping (ECF) for calendar year 2025 must be filed by July 31, 2026. This filing requires the disclosure of information under Brazil’s Worldwide Taxation Regime (TBU), which governs the taxation of results from foreign investees, both direct and indirect, in accordance […]

Brazil’s 2026 General Elections are approaching, and Brazilians—whether residing in Brazil or abroad—should be aware of a key legal deadline: May 6, 2026. Under Brazilian law, voting and voter registration are mandatory civic obligations for eligible citizens, pursuant to Article 14 of the Brazilian Constitution and the Brazilian Electoral Code (Law No. 4,737/1965). By May […]

By: Chris Costa  When Congress reauthorized the Regional Center Program through the EB-5 Reform and Integrity Act of 2022 (RIA), it did something rare in U.S. immigration law: it gave EB-5 participants a window of certainty. Under a statutory “grandfathering” provision, regional centers that secure project approval and investors who file Form I-526E on or […]

U.S. trade policy entered a new chapter in 2026. Following a landmark decision by the Supreme Court, the administration of President Donald Trump has begun the process of refunding approximately $166 billion in tariffs deemed unlawful. This move, unprecedented in scale, creates a landscape of financial opportunity, operational risk, and regulatory uncertainty for companies engaged […]

Brazil is a signatory to several International Social Security Agreements, and this practice has expanded significantly over the years. But what does this mean in practice? Social Security Agreements are essential tools that govern obligations, benefits, and social security costs for expatriates, digital nomads, entrepreneurs, and anyone who has contributed to more than one social […]

After becoming current in April, EB-3 Rest of World retrogressed again in May 2026 — closing a brief filing window for many professionals from Brazil and other ROW countries. For U.S. employers and international companies sponsoring critical professionals and key hires, this is a reminder: 🔹 EB-3 timing can shift abruptly, even month to month […]

Author: Chris Costa In today’s immigration compliance environment, multinational companies employing executives in L-1A status face a level of I-9 risk that is significantly greater than many realize. A recent shift in U.S. Immigration and Customs Enforcement (ICE) enforcement policy has quietly transformed what used to be manageable administrative errors into fineable violations, and for […]

Expanding your business to the United States is often seen as a natural next step for companies aiming to scale internationally. What is less discussed, however, is how the first year of operations can quietly become the most critical from a tax and compliance standpoint. The challenge is not necessarily the complexity of the U.S. […]

Tax Season 2026 is in full swing, and with it comes increased pressure on individuals, business owners, and companies to ensure accurate, consistent filings in full compliance with the Internal Revenue Service (IRS). With advances in tax automation, data matching, and stricter enforcement, errors that once went unnoticed can now trigger audits, penalties, and significant […]

Recent developments following a decision issued by the Supreme Court of the United States may have significant implications for companies engaged in international trade with the United States. While the Court does not directly order reimbursements, its rulings may invalidate certain tariffs or regulatory measures deemed unlawful. As a result, affected companies may have the […]

The April 2026 Visa Bulletin brought another major shift in employment-based immigration. 📌 EB-3 is now current for most countries, joining EB-2, which became current in March. What this means in practice: ✅ Anyone with an approved I-140 in the EB-2 or EB-3 category can now file for Adjustment of Status (I-485) if they are […]

Written by Leticia Mariz, Partner at Drummond Advisors, and Johanna Chan, Associate Attorney at Drummond Advisors Raising capital in the United States can be a challenging process because it involves navigating a complex set of federal and state securities laws that govern how securities can be offered and sold, require disclosures, and provide conditions for […]

Transfer Pricing refers to the rules applicable to transactions carried out between companies within the same group located in different countries, such as the sale of goods, provision of services, licensing of intangibles, and financial transactions. The objective is to ensure that these transactions occur under conditions equivalent to those that would be practiced between […]

Professionals with international careers often accumulate periods of social security contributions in more than one country throughout their professional lives. However, few conduct an integrated analysis of these periods to determine how they can be strategically leveraged at the time of retirement. International retirement planning consists precisely of a technical evaluation of an individual’s contribution […]

Entrepreneurs from Europe, Latin America, Asia, and the Middle East share one common trait: when they think about scaling globally, the United States frequently becomes part of their strategic roadmap. In recent years, it has become increasingly common for international startups to adopt a U.S. holding company as the main entity of their corporate structure. […]

In 2026, artificial intelligence will no longer be a pilot experiment but a core strategic infrastructure for global enterprises, fundamentally embedded into business operations, decision-making, and competitive strategy.  Across industries, organizations are shifting from testing isolated AI tools to integrating AI into mission-critical workflows that drive efficiency, innovation, and real value creation. This evolution reflects […]

Brazil’s tax environment is widely recognized for its regulatory complexity and high volume of ancillary obligations. In 2026, companies of all sizes—especially those with international structures or foreign investment—must pay close attention to the tax calendar to ensure compliance and avoid assessments. In this article, we outline the main federal, state, and municipal ancillary tax […]

The recent Cosit Ruling No. 10/2026 issued by the Brazilian Federal Revenue Service provided important clarifications on the social security treatment of amounts paid as performance bonuses for superior results. The ruling reinforces the possibility for companies to use results-based recognition programs as a strategic people management tool, with the additional benefit of exemption from […]

The L-1A visa remains one of the primary tools for foreign companies seeking to expand their operations into the United States through the transfer of executives and managers. However, in today’s adjudication environment, USCIS has adopted an increasingly technical, rigorous, and evidence-driven approach to assessing whether a company truly operates or will operate in the […]

USCIS has announced that the FY 2027 H-1B cap initial registration period will open on March 4 and run through March 19, 2026 (noon ET). During this period, employers and representatives must submit registrations through a USCIS online account and pay the $215 registration fee per beneficiary. Employers without an online account must create an […]

Choosing the appropriate corporate structure is one of the most critical decisions when establishing or expanding a business in the United States. This choice has a direct impact on taxation, legal liability, regulatory compliance, and the company’s ability to scale and attract investments. For international entrepreneurs and companies entering the U.S. market, selecting the right […]

Tax Season 2026 marks the period when individuals, businesses, and investors must report to the IRS (Internal Revenue Service) their tax information related to the 2025 calendar year. For those with businesses, investments, or corporate structures in the United States, tracking deadlines and properly complying with tax obligations is essential to avoid penalties, interest, and […]

Effective today (01/21/2026), the U.S. Department of State’s policy pausing the issuance of Immigrant Visas for certain nationalities (including Brazil) enters into force for an indefinite period. 🔹 What this means 🔹 Practical takeawayIndividuals who have urgent professional or personal reasons to relocate to the United States in the short term may still have viable […]

Boston, MA – 01/20/2026 Drummond Advisors announced today the acquisition of Progresa Inc., a North Carolina–based accounting firm known for its founder-led culture, strong execution, and close client relationships, with a particular focus on supporting companies of Latin American origin expanding into the United States. This strategic move reinforces Drummond Advisors’ long-standing commitment to serving […]

Why is the Annual Report critical for companies in the U.S.? Keeping a company active and compliant in the United States goes far beyond paying federal taxes. One of the most common, and most costly, mistakes made by foreign-owned companies is missing the deadline for filing the state-required Annual Report. For 2026, Florida and Delaware, […]

Recent media reports regarding a broad suspension of U.S. visa processing have now been partially clarified by official sources.  The U.S. Department of State has confirmed that it will temporarily suspend immigrant visa processing for nationals of 75 countries including Brazil beginning January 21, 2026, while it reviews and reassesses screening procedures under existing immigration […]

Changes Introduced by the New Legislation Supplementary Law (Lei Complementar – LC) No. 224/2025 was enacted on December 26, 2025, with the primary objective of restricting and establishing criteria for the granting of tax, financial, and credit incentives at the federal level. The law also amends provisions of the Fiscal Responsibility Law (LC 101/2000) and […]

The immigration process has traditionally been known for its complexity, extensive paperwork, and long processing times. In recent years, technology and artificial intelligence (AI) have been playing a decisive role in transforming how immigration services are delivered, managed, and experienced. This digital transformation in the immigration sector is reshaping the industry, bringing greater efficiency, transparency, […]

In the Brazilian tax system, there are two types of tax obligations: the main one, which corresponds exclusively to the payment of taxes, and the accessory one, which involves a series of additional duties. Accessory obligations consist of declarations, reports and records required by the tax and regulatory authorities. Their purpose is to ensure transparency […]

As global operations expand and cross-border regulations become increasingly complex, staying ahead of corporate tax deadlines is critical to avoiding penalties, maintaining compliance, and protecting long-term business strategy.In 2026, multinational companies face a calendar filled with key reporting obligations across U.S. federal taxes, state requirements, and international frameworks shaped by evolving OECD guidelines and local […]

More transparency in the relationship between taxpayers and the IRS In a move considered historic for tax transparency in the United States, President Donald Trump has signed the IRS Math and Taxpayer Help Act (H.R. 998), legislation that strengthens taxpayer rights and establishes new communication standards between the Internal Revenue Service (IRS) and individuals or […]

What is OECD Pillar Two OECD Pillar Two is part of the global tax reform under the OECD/G20 Inclusive Framework on BEPS, aimed at ensuring that large multinational enterprise (MNE) groups are subject to a global minimum effective tax rate (ETR) of 15%, regardless of where they operate. The core objective is to reduce incentives […]

Law No. 15,270/2025, published on November 26, 2025, introduces significant changes to dividend taxation and to the global income regime applicable to individuals in Brazil. The new rules take effect in January 2026 and are expected to directly impact companies, investors, and structures involving Brazil–U.S. relations, making it necessary to reassess corporate structures, profit distribution […]

Global fiscal closing under new rules As the fiscal year draws to a close, multinational companies face a decisive moment: ensuring cross-border tax compliance and preparing reports that meet the requirements of multiple jurisdictions simultaneously.In today’s regulatory environment — marked by the implementation of initiatives such as the OECD Pillar Two, increased tax data integration, […]

As 2025 draws to a close, immigration professionals, investors, and companies with cross-border operations enter a crucial stage: strategic visa planning for 2026. With regulatory updates, processing delays, and evolving eligibility criteria, early preparation can make all the difference in achieving successful immigration outcomes in the year ahead. Navigating an Evolving Immigration System The U.S. […]

Why this topic matters for global companies With the approval of the tax package known as the One Big Beautiful Bill (OBBB), significant changes were introduced regarding research and experimental (R&E) expenses and accounting adjustments permitted under Revenue Procedure 2025-28 to align with the new §174 and §174A rules. If your Brazilian company operates in […]

A expatriação de colaboradores, ou seja, o envio de profissionais brasileiros para prestar serviços em unidades localizadas no exterior, é uma prática que cada vez mais tem se tornado comum para empresas com atuação internacional. Essa prática, além de estratégica, exige uma gestão jurídica e trabalhista cuidadosa, especialmente diante das regras normativas e do alto […]

As organizações sem fins lucrativos exercem papel fundamental na promoção do bem-estar social, na defesa de direitos e no desenvolvimento de projetos de interesse público no Brasil. Diferentemente das sociedades empresárias, essas entidades não têm como objetivo gerar lucro para distribuição entre seus membros, mas sim realizar atividades voltadas ao interesse coletivo. Todo o eventual […]

Brazil’s 2025 Tax Reform marks a historic turning point in the country’s complex fiscal system. After decades of overlapping and inefficient taxes, the reform seeks to simplify consumption taxation, reduce bureaucracy, and create a more transparent and business-friendly environment. Yet, achieving these goals will require deep operational and technological adaptation from companies. 1. Simplification through […]

The 30th United Nations Climate Change Conference (COP30) will take place in Belém, Pará, in November 2025, and thousands of visitors are expected to travel to Brazil for the global conference and its side events. On September 1st, 2025, the Brazilian Government announced a specific electronic visa (E-Visa) for COP30, issued free of charge for […]

Miami, FL – October 14, 2025 — A new U.S.-based startup is redefining how international companies scale their operations across the country.DYBO (Doing Your Back Office) has officially launched, powered by Drummond Advisors, one of the leading cross-border professional services firms supporting global business expansion into the United States. As part of its debut, DYBO […]

Growing companies face increasingly complex challenges: global operations, constantly changing regulations, extensive supply chains, and pressure to make fast, accurate decisions. In this scenario, relying solely on technology or only on specialized consulting is not enough. True competitive advantage comes from integrating robust management tools with qualified strategic consulting. This is precisely the value of […]

On October 1, 2025, Brazil’s Chamber of Deputies approved Bill No. 1,087/25, which significantly changes the taxation of individuals in Brazil and the taxation of dividend remittances to foreign recipients. High-Income Taxation: Dividends According to the Bill, starting in January 2026, the payment, crediting, use, or distribution of profits and dividends by a legal entity […]

We want to keep you informed about the developments of the current U.S. government shutdown and how it may impact immigration processes. At this time, USCIS (U.S. Citizenship and Immigration Services) operations are continuing as normal, as are U.S. Consulates and Embassies worldwide. Therefore, interviews, petition reviews, and other steps are proceeding without interruption. Impacts […]

Introduction: Why This Proposal Matters Now The U.S. tax agenda is shaping up to be one of the most significant in decades, with major implications for investors, multinational companies, and high-net-worth individuals. Among the proposals discussed in President Donald Trump’s tax plan is the Capital Gains Inflation Adjustment, a measure that could redefine how capital […]

What are IRS audits and why do they affect foreign investors? The Internal Revenue Service (IRS), the U.S. equivalent of Brazil’s Receita Federal, has increased oversight of foreign investors and international companies operating in the country. With the rise of cross-border transactions and the U.S. government’s focus on ensuring tax compliance, audits have become increasingly […]

When planning employment in the United States, it is important to understand that a visa stamp and U.S. employment authorization are not the same thing. Confusing these concepts can create compliance issues for employers and legal risks for employees. Visa Stamp: Permission to Enter the U.S. A visa stamp is placed in a foreign national’s […]

The internationalization of businesses is an increasingly common move among Brazilian and foreign companies seeking new markets, greater competitiveness, and opportunities for sustainable growth. There are many advantages to internationalizing a company, such as brand value, the opportunity to expand products, and business growth in new locations. However, despite these numerous benefits, the process involves […]

Why is estate planning essential for Brazilian entrepreneurs living in the United States?Many Brazilian entrepreneurs who expand their businesses to the U.S. focus primarily on growth, corporate structure, and tax compliance. However, one crucial aspect often overlooked is estate planning. Issues related to inheritance, wills, and asset structuring are fundamental to protecting both the business […]

Opening a business bank account in the United States is a crucial step for companies that want to operate efficiently and professionally. Beyond keeping personal and business finances separate, it enhances credibility with clients, suppliers, and financial institutions. But U.S. banks have strict compliance standards—especially for foreign-owned businesses—so being well-prepared makes all the difference. Check […]

The revenue recognition is an accounting principle that asserts that revenue must be recognized as it is earned. The focus is on recognizing revenue at the time goods or services are delivered to customers, as opposed to when payment is made. The principle is regulated by similar standards in both the U.S. and internationally. For […]

The L visa is one of the most strategic tools available to companies seeking to transfer employees to the United States—whether to open a new branch, strengthen existing operations, or implement proprietary technologies and processes. It is divided primarily into two categories: L-1A, for executives and managers, and L-1B, for professionals with specialized knowledge. Selecting […]

State filings are mandatory documents businesses must submit to government agencies to register operations, report activities, and maintain good legal standing. A company is generally considered to be doing business in a state when: At the federal level, foreign-owned corporations must file Form 1120 or Form 1120F to report income, deductions, and any tax due. […]

The recent federal operation carried out at the plant of a well-known car company in the United States has drawn the international market’s attention to an increasingly strategic issue: immigration compliance. The case shows that, in a scenario of strict inspection, there is no room for improvisation when it comes to sending foreign professionals to […]

Introduction A non-profit organizations (associação sem fins lucrativos) in Brazil is a legal entity formed by a least two individuals or legal entities (Brazilian or foreign) that join for a common, non-commercial purpose. These purposes may include educational, cultural, scientific, humanitarian, environmental, philanthropic, or social initiatives. Unlike corporations or for-profit entities, Brazilian non-profits are not […]

In today’s globalized market, more and more companies are choosing to expand their operations and bring top talent to the United States. For organizations looking to relocate Brazilian professionals, this process involves navigating a complex immigration system while ensuring full compliance with labor and tax regulations. There are several ways to structure these international work […]

For many Brazilian entrepreneurs, the E-2 visa represents a strategic pathway to live and invest in the United States. However, Brazil does not currently have a treaty with the U.S. that allows its citizens to apply directly for this visa. This is where dual citizenship can make all the difference. If you are Brazilian and […]

In recent years, U.S. trade policy has increasingly relied on import and export tariffs to protect domestic industries and balance trade. While the most notable changes occurred during the Trump administration, the legacy of these tariffs continues to shape global commerce, including trade relations with Brazil. For Brazilian companies exporting to or importing from the […]

For international companies, efficient accounting goes far beyond keeping the books in order — it involves navigating multiple tax systems, compliance rules, currencies, and cultural nuances across markets. One of the most strategic decisions is whether to build an in-house accounting team or outsource the service. In-house accounting means performing accounting activities within the same […]

Initial Concepts In the United States, non-profit organizations are primarily characterized by their ability to raise funds to support specific causes. All funds raised are reinvested into the organization’s institutional purposes, and profit distribution among members is strictly prohibited. In this context, the central focus of non-profits lies in allocating resources toward activities aligned with […]

In July 2025, the United States announced a 50% tariff on products imported from Brazil — an unprecedented decision that heightened trade tensions between the two countries. The new tariffs significantly increased import costs, prompting Brazilian companies with a strong presence in the U.S. market to explore supply chain adjustments in order to mitigate the […]

The Corporate Transparency Act (CTA) introduced new reporting obligations in the U.S., requiring companies to disclose their Beneficial Ownership Information (BOI) to the Financial Crimes Enforcement Network (FinCEN). With the 2025 deadline approaching, foreign-owned companies and Brazilian businesses with U.S. entities need to prepare to avoid penalties and legal risks. In this article, we explain […]

Understanding Immediate Expensing in the U.S. Tax System The Immediate Expensing Provision (also known as 100% bonus depreciation) allows businesses to deduct the full cost of qualified assets in the year they are placed in service, rather than depreciating them over several years. Originally expanded under the Tax Cuts and Jobs Act (TCJA) of 2017, […]

Operating a company in the United States brings great opportunities — but also a strict set of compliance obligations that cannot be overlooked. For foreign-owned companies, understanding these rules is essential to maintaining good legal standing, avoiding penalties, and ensuring uninterrupted business operations. In this article, we present a practical compliance checklist designed for foreign-owned […]

What Changed? In 2025, the U.S. Congress advanced the One Big Beautiful Bill Act (H.R.1) — a broad package that extends and adjusts significant portions of U.S. tax policy, refines international rules (GILTI/FDII), and reinforces pro-domestic investment measures. For Brazilian groups with U.S. subsidiaries, these changes affect global effective tax rates, documentation, and remittances. Package […]

Closing the fiscal year in Brazil can be a real challenge—especially for multinational companies that must reconcile local regulations with global compliance requirements. The annual closing isn’t just about “closing the books”; it’s a strategic process that directly impacts governance, compliance, and tax planning for foreign subsidiaries. On this page, you’ll find a complete checklist […]

For professionals looking to build a long-term career in the United States, obtaining a green card through employment is one of the most strategic paths to achieving permanent residency. Within the employment-based immigration system, individuals with “extraordinary ability”, outstanding researchers and multinational executives and managers receive priority consideration. U.S. immigration law offers several Employment-Based (EB) […]

Understand how the concept of “nexus” affects your tax obligations—and which states require registration even without physical presence. As you expand your operations to the U.S. or begin selling remotely to American consumers, one question often comes up:“Do I need to register in every state where I make sales?” The answer lies in the concept […]

Amid the current tariff landscape, many Brazilian industrial machinery companies that already serve the U.S. market from their headquarters in Brazil are exploring strategies to bypass trade barriers and optimize logistical costs. The most effective solution has been to establish a physical presence in the United States by transferring key personnel—executives, managers, and specialized engineers—and […]

Law No. 15.177/2025 was enacted in Brazil on July 23, 2025, amending current legislation to promote greater diversity and gender equity in the composition of the boards of directors of business corporations and state-owned companies. The new law mandates that at least 30% of full board member seats be held by women. This obligation will […]

FLIP, or Foreign Limited Partnership, is a crucial strategy for companies seeking global expansion. But what exactly is FLIP—and what are its advantages for startups? Imagine the following scenario: an entrepreneur owns a Brazilian company, with operations and shareholders based in Brazil. Executing a FLIP means transferring the company’s structure to the United States or […]

Do you know the differences between IPOs in Brazil and the United States? We’ll cover the subject in this article. The IPO, or Initial Public Offering, is the process by which a company issues shares on the market for the first time, becoming a publicly traded company. This means that its shares are publicly traded […]

When expanding your company’s operations to the United States, one of the most strategic decisions is choosing the right visa to transfer or hire international talent. Among the most common options are the L-1 and H-1B visas — each with specific purposes, requirements, and advantages. L-1 Visa: Ideal for Internal Transfers The L-1 visa is […]

In the United States, preventing workplace harassment is both a strict legal requirement and a strategic priority for companies aiming to foster safer, more ethical, and productive work environments. Harassment in the workplace is regulated both at the federal and state levels, and it is a form of violation of civil and labor rights, with […]

Entering the U.S. market takes more than just translating your product. It requires strategy, compliance, and careful legal and tax planning. Expanding to the U.S. is a strategic move that can unlock access to the world’s largest consumer market. However, the excitement of going global often leads companies to make mistakes that can compromise their […]

Understand how the new fee will impact tourism, student, and temporary work visas in the U.S. If you’re planning to travel to the United States for tourism, study, exchange programs, or temporary work, take note: a new mandatory fee will soon be part of the visa application process. It’s called the Visa Integrity Fee, approved […]

Expanding operations internationally requires more than market analysis and sales strategy. One of the most critical — and often underestimated — factors is understanding the accounting systems and tax frameworks of each country. For companies operating between Brazil and the United States, differences in accounting standards, fiscal complexity, and financial reporting can directly impact compliance, […]

Understand the tax and accounting requirements that directly impact the compliance of international operations Foreign companies with subsidiaries must comply with a variety of ancillary obligations in Brazil that go far beyond tax payments. These reports and filings are required by Brazilian tax, labor, and regulatory authorities, and noncompliance can lead to substantial fines, reputational […]

If you have a Single-Member LLC (1 owner) that is foreign-owned, then you need to file Form 5472 and Form 1120 every year Article published at LLC University® A few important notes: 1. This article is written for non-U.S. residents and non-U.S. citizens (foreigners) who have formed an LLC in the U.S. 2. Your LLC must […]

Discover the legal roadmap to strategically and lawfully start your business in the United States Starting a business in the U.S. is a goal for many Brazilian entrepreneurs who want to expand their operations, access a strong consumer market, and benefit from legal predictability. However, the process requires close attention to a series of legal […]

Understand the new tax rules that may impact your international operations In a global environment marked by increasing competition and tax tensions among countries, the United States begins 2025 with significant tax changes that directly affect foreign companies investing, operating, or conducting business in the country. With new regulations such as Section 899 — targeting […]

2025 started with significant changes in the United States. With the return of Donald Trump to the presidency and new economic and tax policies under discussion, many international business leaders are rethinking their global expansion strategies. But despite these changes, the U.S. remains one of the most attractive markets for international growth. For companies planning […]

The recent COSIT Answer to Advance Tax Ruling Request No. 75, published on April 30, 2025, marks the first official statement by the Brazilian Federal Revenue Service on the application of Law No. 14,754/2023 to irrevocable foreign trusts that have beneficiaries residing in Brazil. This response raises important questions about the tax implications for international […]

The Brazilian Tax Reform, which enters its testing phase in 2025 and will be mandatory in 2026, will bring profound changes to the way companies issue and book electronic tax documents. With the creation of the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS), it will be necessary to […]

If you’ve built an outstanding career, the EB-1 visa could be your path to living legally in the United States with a green card. What is the EB-1 visa? The EB-1 visa is a category of permanent residence in the US for professionals with extraordinary achievements in their fields. It is a first preference green […]

According to MTE Ordinance No. 1,419 of August 2024, as of May 26, 2025, companies will have to comply with new rules for establishing Occupational Risk Management, with emphasis on the identification and treatment of risks known as “psychosocial”. Through this Ordinance, chapter 1.5 of NR-1, which deals with occupational risk management, was reformulated, and […]

The advancement of Generative Artificial Intelligence (GAI) is rapidly shaping the corporate landscape. Automated solutions, new workflows, and greater analytical capabilities have become part of everyday business, driving productivity and innovation. However, this advancement also requires greater attention, such as data protection and labor compliance. In this scenario, the Federal Government, through the Ministry of […]

The Superior Labor Court (TST) established 12 new topics in a virtual proceeding last month, based on recent changes to the TST’s Internal Regulations by Regulatory Amendment 7/2024. One of these provisions, ruled on in Appeal No. 0000473-37.2024.5.05.0371 and referred to as Issue 121, establishes a relevant ruling for labor relations involving the provision of food allowances […]

The Brazilian Federal Supreme Court (STF) has suspended all ongoing cases in the country that question the “pejotização.” On April 14, 2025, Minister Gilmar Mendes, rapporteur for case (ARE) 1532603, acknowledged that the controversy over the validity (or otherwise) of service contracts (PJ) has overburdened the STF and ordered a nationwide suspension of cases discussing […]

In a significant change in international trade relations, the US and China announced yesterday, May 12, 2025, a historic agreement in Geneva that establishes a temporary truce in the growing trade war between the world’s two largest economies. Main points of the agreement between the US and China 1 The so-called “Geneva Agreement” includes the […]

The Complementary Bill (PLP) 108/2024 proposes significant changes to the taxation of the ITCMD – Tax on Causa Mortis Transmissions and Donations – a central issue for those seeking efficiency in estate and succession planning. The proposal comes in the context of the Brazilian tax reform and aims to standardize the legislation of the states, […]

Bill 1.087/2025, recently presented by the Executive Branch, proposes significant changes to the Individual Income Tax (IRPF) regime. Among the main points are the expansion of the exemption range, the creation of the Minimum Individual Income Tax (IRPFM) and the taxation of dividends paid to individuals, a topic that has been the subject of debate […]

Companies carrying out international operations need to be aware of transfer pricing rules, especially in transactions with related parties or companies located in tax havens. Compliance with transfer pricing legislation is essential to mitigate tax risks, guarantee transparency in operations and preserve the company’s reputation with investors and tax authorities. What is Transfer Pricing? The […]

1. Introduction Donald Trump’s return to the presidency of the United States in January 2025 was marked by significant changes in American trade and tax policies. Continuing its protectionist approach, the Trump administration has implemented a series of sweeping tariff measures that have profoundly impacted global trade. This article analyzes Trump’s new tariff policy, its […]

Creating a healthy, respectful and safe work environment is a legal obligation and an increasingly industry requirement. Companies that invest in preventive actions and structured internal policies not only protect against legal risks, but also strengthen their organizational culture and protection.   Among the challenges faced by organizations, moral and sexual harassment in the workplace stands out as […]

Expanding your company to the United States can be a fundamental step towards the global growth of your business. But before you start selling or providing services in the country, it’s essential to ensure your brand is protected. In this article, you will understand what trademark registration in the USA is, why it is important, […]

Estimated tax is a form of tax prepayment levied on income that does not have tax withheld at source. This is the case, for example, for self-employed professionals, independent contractors, investors, rental property owners, among others. Who has to pay the estimated tax? Individuals who receive income not subject to withholding and who owe at […]

The Brazilian Federal Supreme Court (STF) has suspended all ongoing cases in the country that question the legality of “pejotização.” The STF has decided to hear, under the general repercussion mechanism, a case (Case ARE 1532603) that addresses the existence of an employment relationship between franchising companies and service providers contracted as legal entities (“PJs”). […]

In a scenario that is increasingly attentive to legal compliance, corporate integrity and organizational culture, the implementation of internal policies and whistleblowing channels have become indispensable for mitigating labor risks, promoting a healthy environment and strengthening internal governance. In this sense, the need to implement well-defined internal policies has never been more evident in order […]

Effective on April 10th, 2025, Australia, Canada, and the United States passport holders will be required to obtain an e-Visa for entry into Brazil for tourism and/or business purpose (Visitor).  Brazilian e-Visa allows for multiple entries, with a maximum stay of 90 days per visit. Extensions may be granted at the discretion of Brazilian immigration authorities.   The e-Visa application must be completed […]

Monthly accounting is an essential practice for the financial and tax management of businesses around the world. Although the basic concept is the same in different countries, the way monthly accounting is organized and regulated can vary significantly. In Brazil, for example, monthly accounting is governed by a series of rules and regulations, with the […]

Many state and local governments impose ad valorem property taxes on tangible personal property (TPP), in addition to property taxes levied on land and structures. TPP taxes are levied on movable and tangible property, such as business equipment, machinery, inventory and furniture. Currently, 43 states include TPP in their property tax base. In 2017, states’ […]

Property taxes in the US are one of the main sources of revenue for local governments in the United States, and are essential for funding public services such as education, infrastructure, security and health. In 2022, these taxes represented approximately 27.4% of total state and local tax collections, surpassing other sources of tax revenue. Because […]

Understanding and complying with tax obligations in the United States is fundamental to any company’s success and legal compliance. Below, we detail the main tax forms your company may need to submit, including descriptions, who must file and important dates.  Form W-9: Request for Taxpayer Identification Number and Certification  – What is it? Form W-9 […]

The recent update of Regulatory Standard No. 01 (NR-01), through MTE Ordinance No. 1,419 of August 28, 2024, brought important changes that directly impact companies in terms of Occupational Risk Management (ORM). One of the main changes is the obligation to include the management of psychosocial risks in the workplace, in the preparation and implementation […]