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Brazil's Mining Fiscal Regime 2018 - A Focus on Governing Bodies, Taxes, and Royalties

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    Report

  • 18 Pages
  • December 2018
  • Region: Brazil
  • GlobalData
  • ID: 4715182
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Brazil’s Mining Fiscal Regime 2018 - A Focus on Governing Bodies, Taxes, and Royalties

Summary

"Brazil’s Mining Fiscal Regime 2018", covers the country's governing bodies, laws, rights, and obligations, licenses, and taxes and royalties related information on various mineral commodities.

Scope
  • The report outlines the governing bodies, laws, licenses and key fiscal terms which includes royalties, corporate income tax, withholding tax, and VAT.



Reasons to Buy
  • To gain an overview of Brazilian mining fiscal regime

  • To identify Brazil's mining governing bodies, major laws in the industry, and licenses

  • To identify major tax and royalty rates applicable in Brazil.

Table of Contents

1 Table of Contents
1.1 List of Tables
1.2 List of Figures
2 Brazil’s Mining Fiscal Regime: Key Highlights3 Brazil’s Mining Fiscal Regime: Ease of Doing Business
4 Brazil’s Mining Fiscal Regime: Governing Bodies
4.1 Ministry of Mines and Energy (MME)
4.1.1 National Mining Agency (ANM)
4.1.2 Geological Survey of Brazil (CPRM)
4.2 Ministry of Science, Technology, Innovations and Communications (MCTIC)
4.2.1 National Nuclear Energy Commission (CNEN)
4.2.2 Industrias Nucleares do Brasil SA (INB)
5 Brazil’s Mining Fiscal Regime: Laws and Regulations
5.1 The Mining Code
5.2 Law No. 4,118
6 Brazil’s Mining Fiscal Regime: Licenses, Rights, and Obligations
6.1 Research Authorization
6.2 Rights
6.3 Obligations
7 Brazil’s Mining Fiscal Regime: Taxes and Royalties
7.1 Corporate Income Tax
7.2 Individual Tax
7.3 Capital Gains Tax
7.4 Withholding Tax
7.5 Depreciation Rates
7.6 Value-Added Tax rate (VAT)
7.7 Royalties
8 Appendix
8.1 Abbreviations
8.2 Methodology
8.2.1 Coverage
8.2.2 Secondary Research
8.3 Contact Us
8.4 Disclaimer
List of Tables
Table 1: Brazil’s Mining Fiscal Regime - Ease of Doing Business in Brazil, Global Ranking, June 2016-June 2017
Table 2: Brazil’s Mining Fiscal Regime - Corporate Tax Rate (%), 2018s
Table 3: Brazil’s Mining Fiscal Regime - Individual Tax Rate (%), 2018s
Table 4: Brazil’s Mining Fiscal Regime - Capital Gain Tax Rate (%), 2018
Table 5: Brazil’s Mining Fiscal Regime - Individual Tax Rate (%), 2018s
Table 6: Brazil’s Mining Fiscal Regime - Depreciation Rates (%), 2018
Table 7: Brazil’s Mining Fiscal Regime - Current Royalty Rates in Brazil by Selected Commodities, 2018
List of Figures
Figure 1: Brazil’s Mining Fiscal Regime - Country Overview, 2017
Figure 2: Brazil’s Mining Fiscal Regime - Ease of Doing Business in Brazil, Global Ranking, June 2016-June 2017