With the international reputation of being one of the most complicated in the world, the Brazilian tax system is characterized by high number of taxes, most of them levied upon the sale of goods and services, or the revenue therefrom. Taxing power is divided among the Union, states, and municipalities by the Federal Constitution and by supplementary legislation. The Brazilian tax authority is well developed, organized, and active. Almost all tax returns are currently made electronically in Brazil and the tax authorities of the three federative levels (federal, state, and municipal) exchange information among themselves. Tax rules are issued and updated with an impressive frequency. Besides judicial courts, which have an important role in the review and interpretation of tax law, administrative courts linked to the taxing entities have deep technical knowledge and are a viable alternative to resolve conflicts between tax authority and taxpayer.

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Having profound knowledge of law and being up to date with its modifications as well as with the evolution of jurisprudential construction in order to identify tax risks and opportunities is a central role of business lawyering, because it allows that the company and the investor, safe in their tax choices, focus their resources in their own business or investment.