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