Media Highlights
Korean investments in Brazil rise 213% in 2011
Methodic like Japanese businessmen and bold like the Chinese. That is how corporative consultants define Korean businessmen, whose number has increased in Brazil.
Resources
Recent Brazilian case law favors taxpayers on premium amortization
According to Brazilian tax legislation1, a taxpayer that adopts the equity pickup method for purposes of evaluating an investment held in a controlled or affiliated company shall split the cost of acquisition of such investment in (i) net equity value; and (ii) premium (ágio) or discount (deságio).
