TAX CONSULTANCY

Experience of CSA advisors in the works developed to large companies in domestic and international scenario is essential on the advisory of its customers in tax subjects related to the company's activities.

TAX PLANNING

The administration of the tax burden is essential for the companies' success and growth.
Special attention and planning shall be given to the reduction of tax in order to have no interference on other strategic decisions.

Therefore, CSA advisors work is based on the identification of the performed activities and actual need of each customer so as the tax impact could be reduced responsibly.

CSA tax planning work comprises:

  • Determining the efficiency of the corporative structure of companies
  • Planning the decisions and procedures to obtain the proper tax treatment
  • Identifying the best tax opportunities and explore the alternatives
  • Performing the strategic planning and analyzing the organizational structure

CORPORATIVE TAXES

The services related to the Corporative Taxes offered by CSA aim to meet the consultancy needs and corporative tax compliance related to Income Tax, Social Contribution and taxes of the companies in general.

CSA cooperators acting in the taxes areas offer the integrated consultancy to the customers comprising:

  • Planning
  • Financial bookkeeping
  • Compliance with tax obligations
  • Maintenance of the relationship with tax authorities

Tax Advisory

CSA professionals on tax area offer full advisory to customers in the interpretation and application of the rules on all taxes required by Brazilian laws and take into account the tax and accounting rules and analyze the markets and investments.

Permanent Tax Advisory

CSA offers also constant support to its customers by means of the reviews and consultation in the areas:

  • Tax
  • Labor
  • Social Security

Audit/ Review of Tax Procedures

The procedures adopted by the companies must comply with the laws in force. Therefore, CSA offers the advisory to review the monthly computation basis of the following taxes:

  • IRPJ
  • CSLL
  • PIS
  • COFINS
  • Social Security Contributions

DIPJ Review

The procedures adopted to comply with the Economic-Tax Integrated Information Statement of Legal Entities (DIPJ) must also comply with the legal provisions. CSA offers the advisory to review and guide the proper completion of the document.

Tax Corporative Committee – anticipated analysis of the tax procedures

The discussions on laws and updated knowledge of the tax requirements are essential to solve problems specially to take the preventive measures related thereto.
Therefore, CSA organizes the corporative committee for the periodical contact with customers in order to discuss the tax and accounting themes.

Labor and Social Security

CSA offers services on labor and social securities' area in order to assist the customers with activities related to the personnel control and burdens involving the cooperators hiring and the employment relationship thereof including:

  • Labor and Social Security diagnosis
  • Labor and Civil reviews

International transfer price and taxes

The use and management of the prices and transfer rules shall be comprised by the company's price strategy globally always aiming the alignment of the rules with tax strategy of corporation where they operate.

Therefore, the management of the prices police together with the compliance with the rules is essential to the multinationals operation in our country.

CSA has the advisers’ team skilled in international operations and focusing on transfer price, treaties, international financing, licensing, and royalties among others.

  • Selection of the most proper transfer price method to the business profile and intercompany operations.
  • Operations planning resulting from the study of the prices policy and implementation thereof aiming the best management of the tax burden locally and globally.
  • Preparation of the evidence computation using the electronic tool.

Advisory in Merges and Acquisitions - Due Diligence

CSA makes available the tax services range for the investors on company's private equity funds encompassing all the local and international transactions stages. Company's services include:

  • Pre-acquisition due diligence
  • Pre-sale due diligence
  • Business structuring
  • Advisory after the acquisition

INDIRECT TAXES

CSA Indirect Taxes area comprises the taxation on the production and the goods distribution and services taking into account:

  • IPI
  • ICMS
  • ISS
  • Contribution to PIS/PASEP and COFINS.

The taxation control requires continuous follow-up and analysis by the experienced and skilled professional in the area in order to avoid the financial losses from small failures related to the regulations.

CSA offers a wide range of services related to the indirect taxes:

  • Review of tax procedures required by indirect tax laws
  • Review of the compliance with complementary obligations required by indirect tax laws including the tax documents and books
  • Tax planning strategies applicable to the business structuring and/or reorganization aiming reducing or deferring the taxes
  • Advisory on professional education by periodical or continuous training related to indirect taxes.
  • Tax advisory on the policies review and tax credits maintenance criteria and to determine the recoverable amounts
  • Statements management and uniformity to be sent to Inland Revenue Office (prevention of unnecessary collection of taxes and elimination of undesirable tax contingencies)
  • Permanent or specific tax advisory on the effects from indirect taxes on the routine and/or atypical operations
  • Tax advisory to implement the ICM credits control of the Permanent Assets - CIAP

CUSTOMS DUTIES - BLUE LINE

Import Tax usually is assessed on goods and assets import composing the production and/or marketing costs of the companies, however the customs duties are not recoverable.

Therefore, CSA consultancy comprises the following services:

  • • Review of the rules according to the customs valuation
  • • Review of the import taxes rates applicable
  • • Tax planning involving the deferment of the import tax using the proper storage and import procedures