Michaela Merz


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Hot topics in Brazil indirect taxation


Vacation spots near water Photo_RGB_R_BRZ_5709.jpgI would like to inform you on our upcoming webinar concerning hot topics in Brazil indirect taxation.

The main topics of our following webcast concern recent legislative changes in the highly complex Brazilian indirect tax environment which require taxpayers attention, as follows: Continue reading


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Brazilian Program for Authorized Economic Operator


PwC_PC_France_Paris_MB_081.jpgThe Brazilian Program for Authorized Economic Operators (AEO) was set forth by the Federal Revenue’s Normative Instruction n.1,521/2014. The program will certify international trade stakeholders providing they can present low operational risks, concerning both cargo physical security and tax and customs compliance.
Those certified as Authorized Economic Operators may benefit from several operational preferences, including being able to use the AEO seal, which states the company’s reliability before clients and authorities. Continue reading


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The story of Leon (Lev) Roznanski


OLYMPUS DIGITAL CAMERAHis parents were from Russia. Leon was born in Romania and as they were a very wealthy family, Leon learnt German from his German speaking nanny. During the Second World War the family had to flee to England and on top of his three languages Leon also learnt English. Continue reading


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PwC Webcast: Brazil indirect tax system – 3 December 2013


Indirect taxation in Brazil is probably one of the most challenging areas based on the complexity of the system. The webcast may focus on the following subjects:

  • Electronic Audit: current environment of electronic invoicing and bookkeeping is allowing tax authorities to have access to companies’ information real time and perform tax assessment also electronically. Continue reading


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Brazil – 2014 FIFA World Cup and 2016 Olympic Games


The federal government published in October 2010 a special tax relief named RECOPA (Regime Especial de Tributação para Construção, Ampliação, Reforma ou Modernização de Estádios de Futebol) with the aim to attract investment projects for modernization of football stadiums in Brazil by reducing the tax burden. The regime is also applicable to companies who provides services directly to FIFA. Continue reading