South Carolina · United StatesWONE Global Partner · United States
Submission received
Your information has been recorded by WONE.
Business corridor
United States ↔ Brazil
Doing business between the United States and Brazil means getting market access, tax, contracts, people and regulation right on both sides. WONE Global coordinates the work in both countries, so one team keeps it joined up.
New York · Tuesday 3 November
13:03
Local time
Shared working hours
—
São Paulo · Tuesday 3 November
15:03
Local time
Worked example
A common move on this corridor, both sides
A step-by-step example of a common project between the United States and Brazil: the rules in each country, the usual structures and the questions to ask your advisers.
How the work runs on both sides
A worked journey for this corridor
What has to happen in each country, in what order, and what one side changes for the other, with the sources for each step.
- A US company opens a subsidiary in Brazil →A US company sets up a Brazilian subsidiary to sell its products and services in Brazil, import goods from the US group, pay the group for technology and services, and employ a local team. It must work through Brazil's company registration… 12 steps · 6 workstreams · 39 sourced statements
Key questions
Questions this corridor raises
- 01What is the commercial objective on each side of the corridor?
- 02Which entities, contracts or licences are required?
- 03How will money, people, goods or data move between the markets?
- 04Which capabilities need to be coordinated rather than handled separately?
Typical work
Work that moves along this corridor
Market accessCapital & transactionsTrade & supply chainPeople & operations
Tax, legal, people and money questions on one side change the answer on the other. WONE Global plans the work in both countries together before anything starts.
Partner firms
Who handles each service, in both markets
Named WONE Global leads where they exist; everything else arranged by WONE Global on request, with the name confirmed before work begins.
WONE Global Partners
Professionals on both sides
South Carolina · United States
São Paulo · BrazilWONE Global Partner · Brazil
Luis Felipe Balieiro Lima
Cases
Cases across this corridor
Cases whose typical case involves one or both sides of the corridor, each with how WONE Global handles it and who handles it in each market.
We've bought a company abroad. How do we integrate it?Mergers, acquisitions & private equityHow do we grow our teams quickly in several countries?Employment, labour & workplace disputesUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingUrgent Investors want our company moved to Delaware or Singapore before they invest.Corporate ownership & governanceHow do we hire our first employees in a new country legally?Employment, labour & workplace disputesWhat must be in place before our new office abroad starts trading?Market entry, licensing & government engagementAre our controls abroad strong enough before we grow further?Audit, assurance & financial integrityWill our standard contract hold up with customers in other countries?Contracts, commercial disputes & collectionsDo our labels and product meet the rules in this country?Supply chain, product safety & consumer claimsHow do we set up a supply chain across several countries?International trade, customs & sanctionsWhat do we need to fix before raising a large round with foreign investors?Funds, investment managers & private capitalWhich bank should we use in a new country, and how do we get accepted?Banking, lending & secured finance
Scenarios
Across this corridor, how it is handled
Worked scenarios involving either side of the corridor: the client, where it comes from, what it ran into and how WONE Global handles it.
Worked scenarios
- Founder-led company · from Netherlands · in BrazilSoftware start-up, 30 staffIt wants three salespeople in Brazil before it has a Brazilian company. Hiring them directly could create back-pay claims and a taxable presence.How WONE Global handles it →
- Corporation · from United States · in SpainRetail chainIts first Spanish store opens in eight weeks. Tax registration, payroll, insurance, leases and supplier contracts all have to be live on the same day.How WONE Global handles it →
- Founder-led company · from India · in Singapore, United Arab Emirates, United StatesGrowth company preparing to raiseIt finds that one person approves payments abroad. Investors will see that in due diligence.How WONE Global handles it →
- Founder-led company · from United Kingdom · in Germany, France, United States and 2 moreSaaS companyIt signs customers in 20 countries on English-law terms nobody has checked locally.How WONE Global handles it →
Scenarios are representative of the work WONE Global coordinates, not specific client matters.
What the guides say
Both sides: United States ↔ Brazil
The essentials of each market on the topics that decide how work between them is set up.
United States
Full guide
- Federal corporate income tax
- 21% of taxable income (state taxes additional)
- Withholding on US-source FDAP income paid abroad
- 30% or lower treaty rate
- BOI reporting to FinCEN
- Foreign-formed entities registered in a US state only.
- BEA BE-13 survey
- Mandatory, within 45 days of a new foreign investment
- Delaware corporation minimum franchise tax
- $175 (Authorized Shares Method) or $400 (Assumed Par Value Capital Method), due 1 March
- Federal minimum wage
- $7.25 per hour (higher state or city rate applies)
Brazil
Essentials · source-checked
- Corporate income tax
- IRPJ 15% plus 10% surcharge on profit above BRL 20,000 a month; CSLL 9% generally
- Consumption tax reform
- CBS/IBS test year 2026; PIS/Cofins end 2027; ICMS/ISS end 2033
- Dividends paid abroad
- 10% withholding from 1 January 2026
- Foreign branch
- Prior DREI authorisation and resident representative
- Foreign capital
- Equal treatment with national capital
- Exchange controls
- No value limits; via authorised institutions; tax proof for remittances
| Topic | United States | Brazil |
|---|---|---|
| Establish & Structure | Companies are formed under state law, and most foreign groups use a corporation or LLC formed in a state such as Delaware, then register in each other state where they operate. Read more | Foreign investors usually operate through a Brazilian company registered with a state commercial registry, or through a branch, which needs prior federal authorisation. Read more |
| Tax & Statutory | Federal corporate income tax is 21% for US corporations and for a foreign corporation's income effectively connected with a US business, with state corporate taxes on top. Read more | Profits are taxed by IRPJ at 15% plus a 10% surcharge and by CSLL at 9% for most companies. From 2026 dividends paid abroad carry 10% withholding, and Brazil applies a Pillar Two domestic minimum tax. Read more |
| People, Payroll & Mobility | Federal law sets a floor for employment: a $7.25 minimum wage, overtime under the Fair Labor Standards Act, unpaid family and medical leave for eligible staff, and payroll taxes. Read more | Employment is heavily regulated by the CLT and the Constitution, with a national minimum wage set by decree each year. Employer payroll costs are significant: 20% social security plus accident-risk and third-party contributions. Read more |
| Banking, Treasury & Payments | Bank onboarding is governed by federal anti-money-laundering rules: banks must collect identifying information before opening an account and identify and verify a company's beneficial owners, with 2026 FinCEN relief allowing this once rather than at every new… Read more | Brazil has no general exchange controls on amounts, but all foreign exchange must pass through authorised institutions under the 2021 foreign exchange law. Remitting profits abroad requires proof that income tax was paid. Read more |
| Trade, Customs & Supply Chain | Customs, tariffs and export controls are entirely federal: CBP runs entry and collection through its ACE system, the USITC maintains the tariff schedule, and the Commerce Department's BIS controls exports. Read more | Brazil applies the Mercosur Common External Tariff and requires importers to register with the Receita Federal to use Siscomex. Import duty is charged on the customs value. New trade agreements, including Mercosur-EFTA, are starting to apply. Read more |
| Disputes, Enforcement & Exit | The United States has two parallel court systems: federal courts, with limited jurisdiction set by the Constitution and Congress, and state courts, which hear most contract disputes. Read more | Brazil has a modern arbitration law and is party to the New York Convention. Foreign arbitral awards and foreign judgments are recognised through homologation by the Superior Court of Justice. Domestic awards are final and enforceable like judgments. Read more |
Our full guides are checked against official sources. Guides drafted with AI are marked as such. None of this is legal or tax advice.
WONE Global Intelligence
Ask about the United States ↔ Brazil corridor
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
Contact WONE Global
Work between the United States and Brazil, coordinated on both sides.
UNBOUNDED™ · Global Business Circuit™
Work through United States ↔ Brazil with the leaders doing it.
Bring a live question about this corridor to a small online session of senior business leaders, run by UNBOUNDED™, the ecosystem WONE Global belongs to.
The Global Business Circuit™
One corridor, 60 minutes online, 12 senior business leaders. The leaders' own questions set the agenda; market and professional perspectives join only where the questions call for them.
Sessions involving these markets
5 NovThuUS ↔ India14:00 UTC · 19:30 IST · 60 minutes online12 of 12 placesTake a place 10 NovTueUS ↔ EU14:00 UTC · 19:30 IST · 60 minutes online12 of 12 placesTake a place 11 NovWedUS ↔ GCC14:00 UTC · 19:30 IST · 60 minutes online12 of 12 placesTake a place
No session on this exact corridor is scheduled in the coming weeks. The calendar rolls forward continuously.
WONE Global is one of the six institutions of the UNBOUNDED™ Global Ecosystem. Links open unboundedglobal.com. WONE Global in the ecosystem