Having specialized support in the tax area, since the beginning of the company's life cycle, is important to guide decisions that will reflect later. In this phase, it is essential to assemble a multidisciplinary team, also counting on partners from the legal area, who will guide the entrepreneur on the corporate structure, records, and other procedures within their scope.

Benefits of a strategic tax planning

The performance in the tax area is not restricted to the determination and payment of taxes and delivery of accessory obligations. Currently, professionals in this area play the role of indicating opportunities to reduce the taxes burden and assist businesses in making strategic decisions.

Some benefits of this support are:

Strategic decisions in planning for business implementation

From the planning, it is essential to study opportunities that may support the new company, ensuring its operational balance. The strategic decisions are:

Corporate planning

The legal, accounting and tax issues must be in tune. For this reason, it is important to count on the help of lawyers and accountants to establish the company's corporate structure.

A series of issues must be considered when choosing the best path, including size, capital amount, tax scheme, and even a vision of the future, which considers hypothesis of transmission of rights, controlling even impacts for partners as individuals.

Tax framework

To establish the best tax framework, an analysis of size, segment, billing forecast and profit margin should be conducted. It is also necessary to analyze short and long-term plans and how trends and external factors may affect the business.

The choice of the tax system (Actual Profit, Assumed Profit, Simples Nacional) is fundamental, especially for a company that seeks to establish itself in the market.

Operating segment

Establishing the segment and categorizing it according to the National Classification of Economic Activities (CNAE) is a step to be taken in the opening phase, but it must be planned.

The choice of CNAE is related to the tax package that will fall on the company, which requires the specialists to analyze the best classification.

Later, at the CNPJ request, it will be necessary to list all CNAEs referring to the activities that the company will perform. One activity must be established as the main one and the others should be listed as secondary activities.

Determination of costs

Although cost determination is left for a later stage by many businesses, the ideal is to analyze it before the company is formed, in the planning stage.

It is important to highlight that the determination of costs goes far beyond the tax issue, as it involves decisions concerning logistics, labor, among others. Thus, it is necessary to promote a complete assessment of the situation to reach a realistic structure.

Points of attention for multinationals

For planning a multinational group, more specific questions should also be analyzed.

A company that sets up in Brazil, not being the final head of the group, must provide to the Federal Revenue Service, by means of the Country-by-Country Declaration, information and indicators related to the location of its activities, the global income allocation, and the paid and due taxes.

Also in this planning work, the company and its partners must also be guided on accounting standards, presentation of balance sheets, and a series of specific documents and records.

Opening bank accounts will also require specialized support. All financial activities (investments, loans, or capitalization) between a foreign partner and a Brazilian company must be registered with the Central Bank.

Specialized support to plan a successful trajectory

A successful business starts with thorough financial, accounting, tax, and legal planning. Therefore, it is necessary to be surrounded with strategic partners in this phase of the business.

The DPC specialists’ team works together with renowned legal offices, providing clients with complete and multidisciplinary solutions to the complex and diverse challenges that affect businesses in the planning phase, especially multinationals interested in establishing in Brazil.

After this initial and decisive stage towards the directions of the project, DPC's work continues with support to other phases and cycles: opening, operation/maintenance, expansion, M&A processes, and IPO.