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KPMGINTERNATIONALTaxationofCross-BorderMergersandAcquisitionsBrazilkpmg.com2|Brazil:TaxationofCross-BorderMergersandAcquisitionsBrazilIntroductionNewingrulesBrazilremainsanattractivemarketforforeigninvestorsforaThroughtheintroductionofLaw11,638/07,in2008,Brazilvarietyofeconomicfactors,includingrelativeeconomicandtookitsfirststepstowardstheadoptionofinternationalpoliticalstability,controloverinflation,andalargeandgrowingingstandards.Thishascreatedacomplexsituation,consumermarket.Brazil,likeotherLatinAmericancountries,becauseofthedifferencesbetweenexistingandforthcohassignificantstridesinintroducingchangesinthetaxrules(basedontheseinternationalstandards)andtheoldlegislationtoattractdirectforeigninvestments.LegislativeBrazilianGenerallyAcceptedingPrinciples(GAAP).changeshavereducedtaxesondivi