Attitude Consulting Survey LATAM | Page 16

LATAM: Foreign Investors Survey 2017 ttitude Consulting

BRASIL

Greater Attractions
Tremendous opportunities becaus of its market size and structural needs. High market returns(“ high yield”) with a panorama with short and medium-term recovery of confidence.
Political Risks?
Institutional and democratic maturity. Increased risk in the short term: adoption of key structural reforms for recovery( balanced public accounts, retirement benefits, tax and labor framework) 2018: presidential election.
Adequate Labor Laws?
Extremely challenging regulatory framework of labor relations( more because if its practical application and customs settled than because of the rules themselves).
Adequate Transparency and Corruption Framework?
Many advances in the fight against corruption lately. Approval of a new law and its regulations, whose practical application is marking the events of political, judicial and business agenda of the country.
Suitable Fiscal Framework for Foreign Investment?
Highly complex tax system( not sophisticated). The formal fulfillment of obligations involves a disproportionate effort compared to other jurisdictions. But there is low effective taxation of corporate profits. Good results if proper planning and guidance.
Proper Framework for Promotion and Mutual Investment Protection?
Separate case. The few bilateral investment treaties signed are not being applied. Application of Brazil’ s homogeneous and undifferentiated internal rules for all investors, without positive discrimination or additional protection from foreign nationals.
Advantages of Your country over Others in the Zone
Country with the most opportunities. Larger. Good returns.
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Positive Medium Risk Negative