This publication was created for informational purposes and to provide an overview of Brazilian taxes and useful ideas in the area of Brazilian taxation and tax planning in Brazil. Every effort has been made to ensure that the information contained in the book is complete and accurate at the time of publication. However, neither the author nor the publisher is engaged in rendering legal or other professional advice to the reader and this publication absolutely is not a substitute for the advice of an attorney. The book is sold with that understanding. Neither the author nor the publisher can be held responsible for any loss incurred as a result of tax, legal or investment decisions the reader makes. To prepare your tax planning, legal or tax structure, you should seek the services of a competent attorney or other professional.