A Q&A guide to tax on corporate lending and bond issues in Brazil.

This Q&A provides a high level overview of finance tax in Brazil and focuses on pre-completion tax clearances and disclosure of finance transactions, corporate lending and borrowing (including withholding tax requirements), taxation of the borrower and lender when restructuring debt, the Foreign Account Tax Compliance Act (FATCA) and bank levies, bond issues, plant and machinery leasing, securitisation and proposals for reform.

To compare answers across multiple jurisdictions, visit the tax on corporate lending and bond issues Country Q&A tool.

The Q&A is part of the global guide to tax on transactions. For a full list of jurisdictional Q&As visit global.practicallaw.com/taxontransactions-guide.