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Autor:  PPAULO
E-mail:  não-disponível
Data:  21/AGO/2009 9:07 AM
Assunto:  Export


fechamento de cambio.

Taxa de fechamento (câmbio).
s. Closing rate
fechamento do contrato de câmbio em moeda estrangeira


closing the exchange contract in foreign currency

"The Exchange Closing Contract and the Central Bank Circular Letter #5—Foreign Investors' Accounts (Contratos de Fechamento de Câmbio e Carta Circular n° 5): The Exchange Closing Contract, as well as the Circular Letter #5, are instruments that foreign investors may use to participate in Brazilian markets. Altough lightly regulated , such accounts are subject to prohibitive tax rates: 25% (variable real
income) and 30% (fixed real income). These rates are much higher than for more
widely held alternatives. A tax (IOF) on short-term (less than 16 workdays) financial
transactions also applies in this case, since the foreign investor is treated here as a
domestic resident. Oddly enough, the recently enacted 1% transactions tax applies in
this case as well. Notwithstanding these onerous tax penalties, this is the only
mechanism for a retail investor who wants to invest directly in Brazilian financial




 The last one is recomended, since it is an academic work.

 Well, until proved otherwise.   

  Hope it somewhat helps.


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Índice de mensagens

 English Made in Brazil -- English, Portuguese, & contrastive linguistics
Export  –  Fran  18/AGO/2009, 6:04 PM
Export  –  PPAULO  21/AGO/2009, 8:42 AM
 Export  –  PPAULO  21/AGO/2009, 9:07 AM
Export  –  Fran  24/AGO/2009, 3:32 PM
Export - despachante  –  N.N  26/AGO/2009, 8:40 AM
Export - despachante  –  Fran  27/AGO/2009, 10:42 PM
Export - despachante  –  PPAULO  28/AGO/2009, 3:38 PM
Export - despachante  –  N.N  28/AGO/2009, 6:37 PM
Export - despachante  –  PPAULO  28/AGO/2009, 9:16 PM
Export - despachante  –  N.N  29/AGO/2009, 6:29 AM
Export - despachante  –  PPAULO  29/AGO/2009, 10:42 AM
Export - despachante  –  PPAULO  29/AGO/2009, 10:49 AM

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