Permanent tax consulting
With permanent tax consulting, the customer has full time access to our team of tax experts for solving doubts and making consultations, encompassing from more complex cases, requiring an in-depth review to the day-by-day routine issues of the customers operation in tax, labor and social security areas.
Direct Taxes
BS Strategy has professionals acquainted with the complexities and updates of current Brazilian legislation, enabling the preparation and implementation of tax planning scenarios aiming at reducing the tax burden, as well as the exposure to risks in our customer’s operation.
Procedures covered by direct tax-related consulting and counseling include, among others:
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Review of fiscal and tax procedures adopted by the company in order to identify potential risks and exposures to questioning by the tax authorities, as well as taking the necessary actions to adjust such procedures in compliance with the legislation in force;
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Preparation or review of accessory obligations;
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Identification of opportunities and implementation of strategies aimed at reducing the tax burden.
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Consultations and opinions on matters subject to controversial and interpretative law understandings by taxpayers and tax authorities.
Indirect Taxes
BS Strategy develops strategies aimed at supporting your business in identifying and implementing opportunities in tax area, as well as any potential tax benefits established by law.
In indirect taxes area, BS Strategy will work on your company’s tax management, reviewing the following procedures:
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Review of tax procedures (ICMS, IPI, II, ISS, PIS and COFINS);
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Assessment for recovering tax credits and using accrued credits (IPI and ICMS), as well as reviews of non-cumulative credits related to PIS and COFINS.
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Assessment of tax effects on product distribution logistic and guidance on sector and state tax benefits;
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Reallocation of buildings, with a view on tax aspects.
Labor and social security
As an example of tax laws, due the high complexity of current tax and social security laws in force in Brazil, BS Strategy contributes to the correct tax understanding, based on current law interpretation and law case, reducing risk exposure and the resulting questioning from tax authorities on labor proceedings.
Based on the current scenario, BS Strategy works in some consulting work streams and reviews covering labor and social security areas.
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Consulting in the preparation of inquiries related to the operation daily routines, as well as more complex issues, demanding more in-depth studies and detailed analyses of the procedures adopted by the companies, aiming at identifying potential opportunities for reducing payroll costs through possible tax mistakes in the payroll parameterization and seeking credit opportunities.
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Review of practices and procedures adopted by the company by analyzing the entire supporting documentation related to labor and social security areas, in order to identify potential risks and exposures related to tax collection on the payroll and meeting accessory obligation, as well as actions aimed at mitigation and reduction of such risks and potential adjustments in procedures.
Taxation of Individuals
BS Strategy also provides specializing consulting to individuals, both Brazilian and foreigners, relating to accessory obligations for tax residents in the country. Our advisory services include technical studies, tax calculation and several requirements aimed at assisting individuals to comply with their tax liabilities, adjusted to the requirements of laws in force.
International Taxation
In order to carry out transactions involving multinational groups, companies are required to comply with a set of rules established by Brazilian and international laws via international agreements. It is paramount for the company to be updated on how such rules impact its transactions. In this scenario, BS Strategy is able to contribute to the development and implementation of a more efficient structure to transactions carried out by the company and its related parties abroad with a better understanding of the legislation applicable to each transaction, as well as the most adequate tax treatment for its investments in the country.
Transfer Prices
In the current tax scenario, the use of transfer pricing is directly related to tax planning, as it may entail opportunities for cost reduction. Additionally, the legislation includes specific rules that must be complied with in order to avoid that the company may be subject to questioning by tax authorities. In this context, BS Strategy also works in transfer pricing segment, providing support for the main issues related to this matter, such as:
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Calculation of Transfer Prices;
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Validation of bases with SPED;
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Guidelines on the correct and proper application of laws;
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Support in obtaining information abroad for application of alternative methodologies to PRL and CAP;
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Support in meeting inspections;
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Fulfilling and generating ECF cards containing Transfer Price-related information for submission to FRS;
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Assistance in planning prices for reducing or avoiding tax adjustments;
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Review of calculations prepared by the company.
Mergers and Acquisitions
Due to the complexity of Brazilian laws, with diverse interpretations and different case laws, the parties involved in merger and acquisition transactions, shareholding acquisitions an even acquisitions of assets, such as brands, business lines, among others, shall be based on a Due Diligence process as a support prior to materializing negotiations.
Such tax, labor and social security Due Diligence services aim at identifying materialized and potential (non-materialized) risks involved in the company’s operation.
Tax Due Diligence is commonly required by potential investors, investee companies and also by companies wishing to be prepared for disposing or receiving investments.
Tax Planning
Aiming at increasing efficiency and avoiding waste of funds, BS Strategy pursues a detailed understanding of the operation in order to identify and implement tax planning strategies based on laws in force, which may involve administrative and judicial discussions based in assertions of unduly paid taxes, change in tax regimen, as well as the opening of branches or changing the company’s headquarters.