Michaela Merz


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Brasil – IPI on resale of imported products


651883_web_R_K_by_lichtkunst.73_pixelio.deAs a general rule, IPI, Brazilian equivalent of Excise Tax, is imposed on imports of goods. Importers of records similar to producers are required to collect IPI on resale of imported products.

This taxation of resale of imported products for IPI purposes became a controversial matter in Brazil, as many companies started to litigate, arguing that IPI should not be imposed on such resale Transactions. Continue reading


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Childless Flights


One could write a list of things that make flying very uncomfortable. Perhaps the individual things would vary in importance from person to person, but in all probability, one would find the same items on the TOP 10 lists of the majority of frequent flyers. These include delays, canceled flights, missed connections, narrow seats and rows, overstuffed luggage racks, neighbors with unpleasant “emissions,” lost luggage, restless toddlers and overbooked flights. Continue reading