United States Citizens and Tax
Many United States (“US”) citizens living around the world may not be aware of the US tax reporting requirements that every US citizen, regardless of where they live in the world, has an obligation to file a federal…
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Brazil: Simpler Company Formation is a Start
As of January 9, 2012, it will be possible to establish an Individual (Single-Member) Limited Liability Company (“EIRELI”) in Brazil, following an amendment to the Brazilian Civil Code (Law No. 12.441). While the EIRELI represents an improvement in…