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Opinion, by Sam Flowers

RIO DE JANEIRO, BRAZIL - The heavy tax burden is often cited as one of the deterrents to doing business in Brazil. This burden comes in two distinct forms: the actual taxes to pay and the enormous amount of time and effort required to comply with the tax code.

It is impossible to thoroughly address the topic of business taxes in Brazil in a brief article, and I am no expert, but I hope to give you a broad orientation to what to expect and why the burden is so heavy.

Small and medium sized businesses pay . . .

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