Doing Business in Brazil

Brugnara Group (English)

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With nearly two decades on the market and quality performance ensured by ISO 9001:2008, through the coalition of its seven companies, BRUGNARA LAWYERS - Advisory and Management Consulting, TRIBUTARIE - Intelligent Tax Solutions, FIDUCICRED - Asset Recovery, IBDC - Brazilian Institute for the Defense of Consumer and Retired, BRUGNARA REALTY - Real Estate Management and Investment Consulting, ECOLINEA - Environmental Management and Integrated Waste Management and BRUGNARA INVESTMENTS - Management and Financial Consulting, the BRUGNARA GROUP structured itself to meet the demand for legal services of the highest quality to national and international clients.

For these services to achieve high standards of eficiency, the BRUGNARA GROUP deeply cares about the economic reality, business and market of each client, developing a personalized proposal according to the demand of the company.

All contracted services are performed with planning, methodology, speed, eciency, legality and responsibility.

Currently, the BRUGNARA GROUP covers the entire Brazilian territory, with presence in:

Doing Business In Brazil

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O objetivo do projeto DOING BUSINESS IN BRAZIL da BRUGNARA INVESTIMENTOS é assessorar empresas que desejam iniciar operações em nosso país, visando o desenvolvimento de negócios e alocação de investimentos.

A economia brasileira se consolidou como uma das mais atrativas para os investidores estrangeiros. Nos últimos anos, as dimensões do mercado brasileiro têm sido reforçadas pelo processo de expansão da classe consumidora, e, apesar da desaceleração no crescimento da economia global, alguns nichos da economia – assim como algumas regiões geográficas do país - ainda estão crescendo em ritmo acelerado.

Um alto nível de diversificação econômica combinado com um forte e extenso mercado de consumo interno e uma grande seleção de parceiros comerciais, aliados a um sistema financeiro bem regulado tem sido a chave para superar os efeitos da crise internacional.

A taxa de desemprego no Brasil é baixa, os salários têm crescido, somos uma democracia estável e a economia apresenta fundamentos sólidos. Há muitas oportunidades, particularmente nas áreas de agricultura, mineração, petróleo e gás, energias renováveis, infraestrutura e construção civil, além de uma demanda crescente na educação e na saúde.

Doing Business In Brazil

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The purpose of the BRUGNARA INVESTMENTS’ project DOING BUSINESS IN BRAZIL is to assist companies wishing to establish operations in our country, for development of business and investment allocation.

The Brazilian economy has established itself as one of the most attractive for foreign investment. In recent years, the size of the Brazilian market have been strengthened by the process of expansion of the consumer class, and despite the slowdown in the global economic growth, some niches of the economy - as well as some geographic regions of the country - are still growing apace.

A high level of economic diversication combined with a strong and extensive domestic consumption market and a great selection of trading partners, combined with a well-regulated financial system has been the key to overcoming the efects of the international crisis.

The unemployment rate in Brazil is low, wages have grown, we are a stable democracy and the economy has sound fundamentals. There are many opportunities, particularly in the areas of agriculture, mining, oil and gas, renewable energy, infrastructure and construction, as well as a growing demand in education and health.

Visão Geral do País

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• O Brasil é o 5º maior país do mundo, ocupando uma área de 8.514.877 km², o equivalente a quase a metade de todo o território do continente Sul Americano. Compreende 26 estados e o Distrito Federal, onde se localiza Brasília, a capital do país.
• Com uma população estimada em 205 milhões de habitantes em 2015, é também o 5º país mais populoso, atrás da China, Índia, os Estados Unidos e a Indonésia.
• A economia brasileira foi classificada como a 7ª maior do mundo em 2011, segundo o FMI, e também a 7ª, de acordo com o Banco Mundial e o World Factbook da CIA.
• É a 2ª maior economia do continente americano, atrás apenas dos Estados Unidos.
• O Brasil é uma das chamadas potências emergentes: é o "B" do grupo BRICS. É membro de diversas organizações econômicas, como o Mercosul, a UNASUL, o G8+5, o G20 e o Grupo de Cairns.
• Segundo o banco de investimentos Goldman Sachs, a economia brasileira deve tornar-se a 4ª maior do mundo por volta de 2050.

An Overview Of The Country

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• Brazil is the 5th largest country in the world, occupying an area of 8,514,877 km², the equivalent to almost half of the entire territory of the South American continent. It comprises 26 states and the Federal District, home to Brasilia, the capital.
• With an estimated population of 205 million inhabitants in 2015, it is also the 5th most populous country after China, India, the United States and Indonesia.
• The Brazilian economy was ranked the 7th largest in the world in 2011 according to the IMF, and also the 7th according to the World Bank and the CIA World Factbook.
• It is the 2nd largest economy in the Americas after the US.
• Brazil is one of the so-called emerging powers: the "B" of the BRICS group , and also a member of several economic organizations, such as MERCOSUL, UNASUL, G8+5, G20 and the Cairns Group.
• According to the investment bank Goldman Sachs, the Brazilian economy should become the 4th largest in the world by 2050.

Economia do Brasil

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Descrição Geral

A economia brasileira é grande e diversificada em todos os aspectos.

O Brasil possui uma rica biodiversidade. A abundância em recursos naturais tem viabilizado o desenvolvimento da agricultura, mineração, destacando-se o potencial energético do país.

Na década de 2000 o avanço da inclusão social com programas do governo e sucessivos aumentos no salário-mínimo possibilitou a ascensão de 30 milhões de brasileiros à classe média, o que fortaleceu o mercado consumidor, tornando-o mais atraente para os investidores internacionais e elevando seu investimento estrangeiro direto no país.

Somado ao surgimento da "nova classe-média", houve a retomada dos investimentos em infraestrutura, como transporte e energia, o que contribuiu na consolidação do Brasil como uma forte economia mundial.

Recursos Minerais

O Brasil é um país privilegiado em recursos minerais: possui a 5ª maior reserva geológica de minério de ferro do mundo, é um dos maiores produtores de estanho, quartzo e nióbio, e um dos três maiores produtores de minério de ferro, manganês e tântalo.

O país possui ainda extensas reservas de terras e depósitos minerais essenciais à indústria de alta tecnologia. De acordo com a Associação Mundial do Aço, o Brasil é um dos maiores produtores de aço do mundo, tendo estado sempre entre os dez primeiros nos últimos anos.

Muitos outros metais, minerais e pedras preciosas também são produtos da mineração em larga escala no país.

The Brazilian Economy

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General Description

The Brazilian economy is large and diverse in all aspects.

Brazil has a rich biodiversity. The abundance of natural resources has enabled the development of agriculture, mining, as well as the energy potential of the country, which particularly stands out.

In the 2000s the progress of social inclusion with government programs and successive increases in the minimum wage led to the rise of 30 million Brazilians into the middle class, which strengthened the consumer market, making it more attractive for international investors and raising its foreign direct investment.

Combined with the emergence of the "new middle-class", there was the renewal of investment in infrastructure, such as transport and energy, which contributed to the consolidation of Brazil as a strong global economy.

Mineral Resources

Brazil is a privileged country in mineral resources: it has the 5th largest geological reserve in the world of iron ore, it is one of the largest tin, quartz and niobium producers, and one of the three largest producers of iron ore, manganese and tantalum.

The country still has extensive land reserves and mineral deposits essential to high-tech industry. According to the World Steel Association, Brazil is one of the world's largest steel producers and have always been among the top ten in the last years.

Many other metals, minerals and precious stones are also mining products on a large scale in the country.

Energia

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Os recursos naturais do Brasil também incluem petróleo e água doce.

O Brasil possui a maior reserva de água doce da Terra, o equivalente a cerca de 2% do total mundial. A maior parte da eletricidade do Brasil vem da energia hidrelétrica, produzida através do aproveitamento do potencial hidráulico dos rios. As hidrelétricas brasileiras fornecem 80% da eletricidade do país. O Brasil é um dos principais produtores mundiais de energia hidrelétrica, com capacidade atual de cerca de 108.000 megawatts.

Ao longo das décadas, o governo brasileiro empreendeu um ambicioso programa para reduzir a dependência do petróleo importado. Em 2006, proclamou a auto-suficiência em petróleo.

As recentes descobertas nas áreas de pré-sal elevaram a Petrobras a um novo patamar de reservas e produção de petróleo, em posição de destaque no ranking das grandes empresas de energia.

Com o declínio dos combustíveis fósseis como principal fonte de energia, o país tem desenvolvido iniciativas no campo das energias renováveis, sendo pioneiro na introdução em sua matriz energética de um biocombustível, o etanol, produzido a partir da cana-de-açúcar, O setor de etanol tem expandido com grandes investimentos feitos por grupos nacionais e internacionais.

Com todos estes recursos à disposição, o Brasil tem encorajado investidores estrangeiros a se engajarem no setor energético

Agricultura, Pecuária e Pesca

Vastas áreas de terras no Brasil são aptas ou adaptáveis à agricultura. O país tem feito investimentos a longo prazo em pesquisas na área e tem, hoje, algumas das mais avançadas tecnologias em agricultura no mundo. Isso permitiu que o agronegócio se desenvolvesse, aumentando as produções e exportações.

Em 2010, a Organização Mundial do Comércio (OMC) classificou o país como o 3º maior exportador agrícola do mundo, atrás apenas dos Estados Unidos e da União Europeia.

Pioneiro e líder na fabricação de celulose de madeira de fibra-curta, o Brasil também tem alcançado resultados positivos no setor de embalagens, em que é o 5º maior produtor mundial.

No mercado externo, responde por 25% das exportações mundiais de açúcar bruto e açúcar refinado, é o líder mundial nas exportações de soja e é responsável por 80% do suco de laranja do planeta.

Além de tudo isso, desde 2003, o Brasil teve o maior número de vendas de carne de frango. Acredita-se que o Brasil continuará sendo um dos líderes na exportação de aves domésticas e um importante player no mercado de carnes em geral.

Acima de tudo, o país é capaz de suprir sua própria demanda doméstica e fazer contribuições significativas na crescente demanda por carne em todo o globo, graças à bem sucedida produção e aos records de produtividade.

O potencial de pesca ao longo dos 7.367 km de costa litorânea que pertencem ao território brasileiro é significativo, mas ainda não foi totalmente explorado, oferecendo, portanto, oportunidades diversas.

Energy

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Brazil's natural resources include petroleum and fresh water.

Brazil has the largest freshwater reserves on Earth, equivalent to about 2% of the world total.

Most of Brazil's electricity comes from hydroelectric power produced by the use of hydroelectric potential of rivers. Brazilian hydropower provide 80% of the country's electricity. Brazil is a leading global producer of hydroelectric power, with current capacity of about 108,000 megawatts.

Over the decades, the Brazilian government has undertaken an ambitious program to reduce dependence on imported oil. In 2006, we proclaimed self-suficiency in oil.

With the recent discoveries in pre-salt areas, the oil company Petrobras raised to a new level of reserves and oil production, occupying now a prominent position in the ranking of major energy companies.

With the decline of fossil fuels as a primary energy source, the country has developed initiatives in the renewable energy eld, being a pioneer in the introduction in its energy matrix a biofuel, ethanol, produced from sugarcane.

The ethanol industry has expanded with large investments made by national and international groups.

With all these resources available, Brazil has encouraged foreign investors to engage in the energy sector.

Agriculture, LiveStock E Fishing

Vast areas of land in Brazil are suitable or adaptable to agriculture. The country has made long-term investments in research in the area and today has some of the most advanced agriculture technologies in the world. This allowed the agribusiness to develop, increasing production and exports.

In 2010, the World Trade Organization (WTO) classified the country as the 3rd largest agricultural exporter in the world, behind the United States and the European Union.

Pioneer and leading on manufacturer of ber-short wood cellulose, Brazil has also achieved positive results in the packaging sector being the 5th largest producer.

In the export market, it represents 25% of world exports of raw sugar and rened sugar, it is the world leader in soybean exports and accounts for 80% of the world's orange juice.

On top of this, since 2003, Brazil had the highest number of chicken meat sales. It is believed that Brazil will continue to be one of the leaders in the export of poultry and a major player in the meat market in general.

Above all, the country is able to meet its own domestic demand and make significant contributions in the growing demand for meat across the globe thanks to the successful production and productivity records.

The fishing potential along the 7367 kilometers of coastline belonging to Brazil is signicant, but not yet fully explored, providing thus many opportunities.

Indústria e Serviços

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O Brasil tem o 2º maior parque industrial da América.- Contabilizando cerca de 28,5% do PIB do país, as diversas indústrias brasileiras variam de automóveis, aço e petroquímicos até computadores, aeronaves e bens de consumo duráveis. Com o aumento da estabilidade econômica fornecido pelo Plano Real, as empresas brasileiras e multinacionais têm investido pesadamente em novos equipamentos e tecnologia.

De acordo com estatísticas do governo, o Brasil foi o primeiro país capitalista a reunir as dez maiores empresas montadoras de automóvel em seu território nacional.

O Brasil também está envolvido na pesquisa espacial. Possui um centro de lançamento de satélites e foi o único país do Hemisfério Sul a integrar a equipe responsável pela construção do Estação Espacial Internacional (EEI). Dispõe, ainda, de um setor tecnológico sofisticado e desenvolve projetos que vão desde submarinos a aeronaves.

Como em outras partes do mundo, nos últimos anos o Brasil testemunhou a criação de novas start-up business no setor da internet, o que tem aumentado as transações envolvendo venture capital neste tipo de negócio.

O país também possui um diversificado e relativamente sofisticado setor de serviços. Apesar de sofrer uma grande reformulação, a indústria de serviços financeiros do Brasil oferece às empresas locais uma vasta gama de produtos e está atraindo inúmeros novos operadores, incluindo grandes empresas financeiras estrangeiras.

Existe ainda um crescente potencial nos serviços envolvendo as áreas de turismo e informação. Multinacionais possuem uma forte presença na publicidade, serviços de computadores e consultoria em administração e negócios.

InfraEstrutura

Desde que as ferrovias foram privatizadas pelo Programa Nacional de Desestatização, a partir de 1997, tem havido expressivos investimentos no desenvolvimento e modernização da rede ferroviária brasileira. Essa rede localiza-se sobretudo nas regiões Sudeste e Sul, apesar de haverem planos para ampliar sua extensão no Norte e Centro-Oeste do país.

Apesar das melhorias nas ferrovias, o transporte rodoviário ainda domina o tráfego, seja de longa distância ou entre cidades próximas. Não obstante, a maior parte das rodovias federais e estaduais encontra-se em pobres condições de conservação. A maior parte das estradas foi privatizada e o governo pretende dar continuidade ao processo de desestatização daquelas que ainda permanecem sob seus cuidados, sendo esta uma boa oportunidade de negócios para empresas privadas.

O transporte aéreo do Brasil é bem desenvolvido, sendo a maioria das companhias aéreas privadas. Recentemente, o governo privatizou três dos maiores aeroportos do país, localizados em São Paulo e Brasília.

Industry And Services

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Brazil has the 2nd America's largest industrial park.

Accounting for about 28.5% of the Gross Domestic Product (GDP), the number of Brazilian industries range from automobiles, steel and petrochemicals to computers, aircraft and consumer durables. With the increased economic stability provided by the “Plano Real”, Brazilian and multinational companies have invested heavily in new equipment and technology.

According to government statistics, Brazil was the rst capitalist country to bring together the ten largest car assembly companies in their national territory.

Brazil is also involved in space research. It has a satellite launch center and was the only country in the Southern Hemisphere to integrate the team responsible for building the International Space Station (ISS). It has also a sophisticated technology sector and develops projects that range from submarines to aircraft.

As in other parts of the world, in recent years Brazil has witnessed the creation of new start-up business in the internet sector, which has increased transactions involving venture capital.

The country also has a diversified and relatively sophisticated service sector. Despite suffering a major reformulation, the financial services industry in Brazil gives local businesses a wide range of products and it is attracting numerous new players, including large foreign financial companies.

There is a growing potential in services involving the areas of tourism and information. Multinationals have a strong presence in advertising, computer services and management/business consulting.

InfraStructure

Since the railways were privatized by the National Privatization Program in 1997, there have been significant investments in the development and modernization of Brazilian railway network. This network is located mainly in the Southeast and South, although there are plans to expand its length in the North and Midwest regions of the country.

Despite improvements in railways, road transport still dominates trac, either long-distance or from nearby towns. However, most of the federal and state highways is in poor storage conditions. Most of the roads have been privatized and the government intends to continue the process of privatization of those that remain under their care, which presents itself as a good business opportunity for private companies.

Brazil's air transportation is well developed and the majority of airlines are private. Recently, the government privatized three of the largest airports in the country, located in Sao Paulo and Brasilia.

Urban transport continues to show problems in large urban centers. Limited subway systems work in São Paulo and Rio de Janeiro, requiring investments in its expansion.

Mercado Imobiliário

O Brasil vive um momento de crescimento da indústria e da construção civil, bem como do varejo e da prestação de serviços, proporcionado pela estabilidade da Taxa Selic, pelo controle da inflação e pelo crédito imobiliário.

O contexto macroeconômico e da indústria de construção tem gerado oportunidades para fundos estrangeiros no país. Com o dólar alto e ativos imobiliários com preços baixos, o Brasil atrai grandes fundos estrangeiros. A taxa de capitalização (cap rate), por exemplo, que em 2013 era de 7%, subiu para 10% em 2015.

Segundo o estudo “Real Estate Report”, feito pela Ernst & Young Terco, o mercado de imóveis no Brasil tem presença recorde de capitais vindos do exterior, à frente dos Estados Unidos, China, Alemanha, França, Canadá, Índia e Japão.

Anualmente, projetos imobiliários correspondem a um montante entre R$5 bilhões a R$10 bilhões em investimentos estrangeiros e o PIB (Produto Interno Bruto) do setor pode chegar a R$ 270 bilhões em menos de dez anos.

Em meio à crise político-econômica que o país tem atravessado, houve uma estabilização dos preços, o que viabilizou o surgimento de boas oportunidades de negócios, aproveitando esse cenário de desaquecimento e o alto valor do dólar frente ao real, que atrai cada vez mais um número maior de investidores para o Brasil.

Espera-se um crescimento expressivo do mercado imobiliário e de construção já nos próximos dois anos. A perspectiva de ganhos neste cenário – com os preços em baixa e o dólar em alta – e a atuação no Brasil de importantes grupos globais do setor influenciam a entrada de capital estrangeiro.

Real Estate Market

Brazil is experiencing a time of industry and construction growth as well as retail and service delivery, provided by the stability of the benchmark interest rate of the Brazilian economy, the Selic tax, at controlling fination and mortgage loans.

The macroeconomic context and the construction industry have generated opportunities for foreign funds in the country. With the high price of the dollar and real estate assets with low prices, Brazil attracts large foreign funds. The capitalization rate, for example, that in 2013 was 7%, rose to 10% in 2015.

According to the study "Real Estate Report", made by Ernst & Young, the real estate market in Brazil has record presence of capital from abroad, ahead of the United States, China, Germany, France, Canada, India and Japan.

Annually, real estate projects correspond to an amount between U$1 billion to U$3 billion in foreign investments and the GDP of the sector could reach U$70 billion in less than ten years.

The great demand for realty and increased income of Brazilians as well as the higher protability achieved by those who built in the country are the biggest attractions: the gross operating margins of the real estate market in Brazil is almost double that in countries like the United States and China.

Amongst the political and economic crisis that the country has gone through, there was a stabilization of prices, which allowed the emergence of good business opportunities, taking advantage of this economic slowdown and the high value of the dollar against the real, which attracts more and more a greater number of investors to Brazil.

We expect a significant growth in the real estate and construction in the coming two years. The earnings outlook in this scenario - with prices low and the dollar high - and operations of important global industry groups in Brazil influence the inow of foreign capital.

Oportunidades de Investimentos no Brasil

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• Investimentos estrangeiros são bem vindos, especialmente se trouxerem novas tecnologias, criarem novos empregos, desenvolverem a agricultura, aumentarem as exportações ou diminuírem as importações;
• Investidores locais e estrangeiros são geralmente tratados igualmente no que diz respeito a incentivos e concessões fiscais;
• Existem programas do Governo Federal criados para incentivar o desenvolvimento regional, dentre eles o SUDENE, que opera na região Nordeste, e o SUDAM, que abrange a região da Amazônia Legal (Norte). Ambos garantem benefícios de reduções de taxas a investidores;
• Em termos gerais, a propriedade 100% estrangeira é possível no país;
• Em geral, o Brasil possui oportunidades de investimentos atrativas para companhias interessadas em:
• Beneficiar-se da abundância de matérias-primas e recursos naturais;
• Utilizar-se da força de trabalho em crescimento;
• Produzir itens que atualmente são importados;
• Utilizar o Brasil como base para exportação, aproveitando-se das vantagens dos acordos do Mercosul e as oportunidades de seus associados;
• Aperfeiçoar a infraestrutura do país investindo em ferrovias, rodovias, portos, aeroportos, tratamento de água e resíduos, geração de energia;
• Aproveitar-se dos investimentos massivos que são esperados com relação às reservas petrolíferas nas áreas do pré-sal;
• Estrangeiros especializados no mercado imobiliário e gestoras de fundos de Private Equity têm a oportunidade de comprar participações em empreendimentos, como incorporadoras e empresas de construção, para vender mais tarde com lucro, aproveitando o momento de baixos preços para arrematar empreendimentos com descontos (distressed investments);
• Beneficiar-se do momento político-econômico do país, em especial, da valorização do dólar frente ao real e a elevação dos juros, que torna a taxa de capitalização das operações mais atrativa para realizar aquisições no mercado imobiliário.

Investment Oportunities In Brazil

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• Foreign investments are welcome, especially if they bring new technologies, create new jobs, develop agriculture, increase exports and decrease imports;
• Local and foreign investors are generally treated equally in regard to incentives and tax concessions;
• There are programs of the federal government created to encourage regional development, including SUDENE, which operates in the Northeast, and SUDAM, covering the region of the Legal Amazon (North). Both ensure benets to investors with tax cuts;
• In general terms, the total ownership by foreigns is possible;
• Generally, Brazil has attractive investment opportunities for companies interested in:
• Taking advantage of the abundance of raw materials and natural resources;
• Using the workforce in growth;
• Produce items that are currently imported;
• Using Brazil as a base for export, taking advantage of the benets of the MERCOSUL agreements and the opportunities for its members;
• To improve the country's infrastructure by investing in railways, highways, ports, airports, water and waste treatment, power generation;
• Taking advantage of the massive investments that are expected with oil reserves in the pre-salt areas;
• Foreign specialized in real estate and management of private equity funds have the opportunity to buy holdings in ventures, such as real estate developers and construction companies, to sell later at a prot, taking advantage of the currently low prices to cast o ventures with discounts (distressed investments);
• Taking advantage of the political and economic climate of the country, in particular the increase of the dollar against the real and rising interest rates, which makes the cap rate more attractive to make acquisitions in the real estate market.

Brugnara Investments

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About Us

With a team of highly skilled and specialized employees and service providers, as well as supported by an extensive network of relationships and partnerships, the BRUGNARA INVESTMENTS engaged in the management of investment funds, resources, capital and financial advice.

The three BRUGNARA INVESTMENTS pillars are:

1. Strategic advice: support for mergers, acquisitions and sales of assets;
2. Structured transactions: carry out financial restructuring, typical operations of corporate finance, corporate reorganization and combination of financial instruments and capital markets in order to build tax solutions tailored;
3. Investment management: investment fund management.

The BRUGNARA INVESTMENTS team decreases the risks and uncertainties in operations and evaluates the paths to be taken in ways that optimize future earnings. Are prerequisites for optimizing operations and results:

• Identification and understanding of the goals and operational risks;
• Analysis of socioeconomic effects of short, medium and long term;
• Evaluation of costs related to people, risks, challenges of corporate transactions.

Services provided include, basically:

• Finance
• Corporate
• Portfolio Management

Services Provided To Foreign Investors

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• Legal, financial and tax assistance;
• Advice on funding and registration of foreign investments and Foreign Direct Investment (FDI);
• Advice and assistance in all stages of M&A (corporate restructuring, mergers, acquisitions, spin-os and mergers);
• Distressed M&A, Cross Border, Leveraged Buyouts and Management;
• Advice and assistance in the formation of joint ventures, strategic alliances and partnerships, enabling, achievement and completion of projects for local operation;
• Advice and assistance in obtaining permanent and temporary visas for foreign investors and professionals from companies based in Brazil (immigration);
• Advice on opening processes and distribution of capital, public oering;
• Advice and legal, financial and business guidance in setting up Public Private Partnerships (PPP’s);
• Structuring of new businesses and investments: implementation of investment projects, preparation of business plans and financial structuring with the Government, BNDES, PPP's in the areas of telephony, infrastructure, construction, environment, transport, roads, hotels;
• Advice and consultancy in relation to regulation and concession of highways;
• Legal audit of companies (due diligence), including acquisition processes, selling or raising funds in domestic and international markets, with possible contingencies verification and presentation of reorganization proposals;
• Advice and consulting in sales operations and further leasing (sale and leaseback), financial structuring and consulting in construction of bespoke systems (built-to-suit) with a view to demobilize the capital of the company, increase protability and decrease the taxable income;
• Assistance in partnership with Brazilian economic funds;
• Advice on real estate investments (FII), Private Equity and Venture Capital;
• Advice on investments in stocks and bonds in Brazil;
• Knowledge of tax incentives and special regimes in the country;
• Advice and assistance in the establishment and operation of Brazilian subsidiaries of foreign companies;
• Repatriation of capital;
• Assistance in obtaining loans, bank guarantees;
• Trademarks and patents with the National Institute of Industrial Property (INPI);
• Presentation and capture of exponential assets related to mining, telecommunications, infrastructure, energy;
• Assistance with the Brazilian Federal Government, Embassies, Consulates, municipalities and Chambers of Commerce;
• Preparation, presentation and assistance in registration with the Central Bank of Brazil and the IRS;
• Patrimonial structures (holding companies, trusts, estate planning business);
• Advice on business succession transactions through "buy/sell agreement";
• Assistance to your company in the main capitals of Brazil.

BRUGNARA INVESTMENTS consists of a multidisciplinary team of the financial market and presents a differentiated portfolio. The company has individual and corporate partnerships around the world, with business agents with recognized reputation in their home countries.

Our lawyers and consultants are fluent in the languages spoken by the main investor countries and have extensive experience with the regulations of the Central Bank of Brazil.

In addition, we act extensively in the intermediation and attracting exponential assets, providing business opportunities and concessions before the Brazilian Federal Government.

Our dense knowledge about these opportunities allows us to provide a legal counsel of excellence, with the planning, brokerage and analysis of alternatives involving foreign capital in Brazil.