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The opening of international markets is sparking interest among Brazilian companies of all sizes. From a tax and accounting perspective, however, operating across foreign borders means building solid bridges or running serious risks of collapse in the future.

The year 2026, with changes in accounting standards and the expectation of significant tax adjustments, will be a watershed moment for those who want to overcome geographical limitations without compromising security and business results.

And in this scenario, consulting firms such as CLM Controller offer fundamental support to transform challenges into real opportunities for controlled expansion. Read the article to the end!

Table of Contents

Expansion trends and the Brazilian scenario

Amid the globalization of production chains and accelerated digitization of processes, the search for foreign markets is no longer the exclusive domain of large multinationals. Today, small and medium-sized Brazilian companies see geographic diversification as a way to increase revenues, dilute local risks, and test new business models. However, the decision to cross borders involves much more than exciting commercial strategies.

A analysis published in SciELO Preprints between 2021 and 2025 highlights the indispensable integration between strategic planning, corporate governance, and the use of digital technologies for Brazil's international advancement.

Despite growth in innovation and accounting standards, regulatory barriers, geopolitical changes, and tax exchanges remain major obstacles to expansion. The year 2026, with the introduction of new rules and possible post-tax reform repercussions, is particularly sensitive for planning purposes.

International accounting standards

Alignment with IFRS (International Financial Reporting Standards) It has ceased to be a competitive advantage and has become a mandatory factor for companies seeking legitimacy, fundraising, and information symmetry in the international environment. In Brazil, since 2007, the convergence of standards has advanced significantly. In 2026, a new stage will be implemented based on the CVM's public consultation in 2025, which aims to make it mandatory to adopt revisions to technical pronouncements related to IFRS 9 and IFRS 7, in addition to annual improvements that directly affect financial instruments and disclosures.

According to CVM public consultation, publicly traded companies must comply with Review Document No. 29. This is not just a matter of bureaucracy: accuracy in recognizing assets and liabilities, evaluating financial instruments, and disclosing risks will carry real weight in audits and cross-jurisdictional tax interpretations.

For Brazilian companies, the context requires a review of their own accounting policies, reinforcement of internal controls, and constant updating of teams. Lack of convergence can result in barriers to attracting foreign investors, restrictions on obtaining international credit, and even fines for non-compliance with local requirements.

IFRS 9 and the accounting for financial instruments

With the aforementioned update to CVM regulations, it will be mandatory to use more rigorous practices for measuring assets, classifying financial instruments, and analyzing impairment (estimated loss in value). This directly impacts everything from the export sector, which faces intense exchange rate fluctuations, to technology companies that raise funds outside the country.

Errors in revenue recognition, omission of contingent liabilities, or incomplete reporting of financial risks can lead to inconsistencies with serious tax and reputational consequences. For example, an error in the classification of a currency swap can impact taxable income or substantially alter the analysis of business performance, both internally and before external regulatory authorities.

Foreign exchange management: risks and strategies

Adapt to international standards It is a big step, but international operations also require tailored strategies to deal with currency volatility, monetary indexation differences, and local requirements for remitting funds.

Foreign exchange exposure management
Hedging for future transactions
International shipping planning
Evaluation of loan agreements and investments in foreign currency

Factors such as sudden fluctuations in the dollar, restrictions on dividend payments, or Central Bank regulations can turn profits into losses overnight. Mastering solutions such as natural hedging, forward contracts, and currency swaps integrated with tax compliance are key differentiators for successful operations.

CLM Controller, operating in international environments, applies methodologies that minimize losses due to exchange rate fluctuations and align risk management practices required by both the Central Bank and the regulatory authorities of the destination countries.

Taxation on cross-border transactions

Taxation on international flows, whether of goods, services, or capital, is one of the main points of attention for those who intend to establish a presence beyond national borders. In Brazil, taxes such as IRPJ, CSLL, PIS, COFINS, ISS, IOF, CIDE, and withholding income tax (IRRF) form a mosaic of obligations that vary according to the type, origin, and destination of the transaction.

Taxation on export revenue (partial/total exemption)
Tax incidence on the importation of services
Transfer Pricing Rules
Collection of IOF on international financial transactions
Calculation and collection of IRPJ/CSLL on profits from foreign subsidiaries

In 2026, Brazilian tax reform, combined with revisions to the IOF and regulations on foreign income, will bring changes to the calculation and collection of these taxes. The impacts vary depending on the sector and type of operation, altering everything from the choice of legal structure to the way international contracts are drafted.

Stricter compliance rules with the Central Bank and Internal Revenue Service require accurate documentation for cross-border transactions.

Each international currency exchange, financing, payment, or receipt of funds transaction may be subject to audit or assessment if there is no complete clarity regarding the destination or equivalence of funds.

Transfer pricing: the Achilles heel of external expansion

The main accounting consideration in international transactions is transfer pricing. Since 2023, Brazil has adopted global principles in its transfer pricing rules—in line with OECD guidelines—replacing local practices with internationally accepted parameters.

The correct definition of transfer price is the difference between paying the right amount of taxes and incurring millions in fines from Brazilian or foreign authorities. If a foreign subsidiary bills well above or below market value in transactions with its Brazilian parent company, this can be interpreted as an attempt at tax evasion or under-invoicing.

To avoid risks, it is essential to register contracts, establish transparent pricing methods, and document all operations—including explaining any differences in prices charged and justifying the structure used. Strict control of these practices is one of the specialties advocated by CLM Controller since the regulations were updated in 2023.

Double taxation and international conventions

Few matters are as important in the global context as understanding international double taxation treaties. Brazil has bilateral agreements with several countries aimed at preventing the same income from being taxed twice—once in Brazil and once abroad. In general, these agreements establish criteria for tax residency, methods for eliminating double taxation, and information exchanges between authorities.

Ignoring the rules on double taxation can lead to double taxation and the generation of irrecoverable tax credits. Each agreement, however, is unique: it may provide for exemption, compensation, limitation of taxes on dividends or royalties, as well as different rules for different sectors.

Therefore, relying on prior analysis by a firm that is familiar with local legislation, international treaties, and the format of the transaction allows for the structuring of legal and accounting choices that maximize the net return on each dollar invested in the international transaction.

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Compliance with the Central Bank and Internal Revenue Service

The digitization of tax controls and international data exchange have raised the bar for companies that conduct international operations. Today, the Central Bank and the Internal Revenue Service require periodic updates on remittances, receipts, investments, loans, and assets held abroad.

Foreign Capital Registry (RDE)
Declaration of Brazilian Capital Abroad (CBE)
Credit, loan, and leasing operations report
Reporting of transactions with related parties (qualifying for transfer pricing)

Failure to submit statements, incomplete information, or inconsistencies between documents are frequent reasons for fines, blocking of operations, and even restrictions on registrations required to operate in the international financial market.

The combined use of digital compliance systems, staff training on international documentation, and a preference for up-to-date offices—such as CLM Controller—ensure peace of mind for entrepreneurs. One of the firm's unique features is the issuance of real-time monitoring reports, detailing deadlines, requirements, and mandatory next steps to keep the company in good standing.

Tax reform and IOF

Starting in 2026, important changes in tax regulations will require increased attention from international companies. In particular, the tax reform currently under consideration provides for changes in the structure of indirect taxes and possible adjustments in the calculation of IRPJ/CSLL (corporate income tax/social contribution tax). In addition, recent changes in the IOF (tax on financial transactions) should simplify rates and alter the calculation bases for international transactions.

Prior analysis of operations, with tax simulations for each internationalization route, will be even more decisive for the financial health of companies. Planning should consider not only the Brazilian tax rate, but also the impact of tax in the destination country, compensation scenarios, and the possibility of deferring or advancing taxes.

On the CLM Controller portal, you can find materials on tax reform in Presumed Profit, facilitating understanding for businesses that are already planning their next steps in 2026.

Adoption of digital systems and BPO for multinationals

The integration of digital systems into the accounting structure has become a valuable tool in international expansion. Business Process Outsourcing (BPO) solutions enable the standardization, automation, and monitoring of tax and financial information simultaneously in different countries, facilitating the fulfillment of multiple obligations and centralized resource management.

A adoption of financial BPO CLM Controller incorporates preventive controls, cloud backups, integration with multinational banking platforms, and real-time dashboards. This enables faster decisions, reduced operating costs, and agile responses to cross-checks.

Process automation reduces errors, ensures compliance, and frees managers to focus on growth strategies. That's why companies that invest in digital solutions and outsourcing essential processes come out ahead in flexibility and resilience.

Integration with outsourced accounting

In addition to automation, companies that choose outsource accounting (instead of maintaining an internal team) enjoy benefits such as access to international tax specialists, automatic updates, and lower risk of non-compliance with various obligations. In cross-border operations, this is a direct advantage in terms of predictability and reduction of liabilities.

Companies structured as international holding companies, for example, can enjoy tax advantages, simplified controls, and better conditions for raising funds. More in-depth information on this model can be found at asset holding company: advantages on the CLM Controller portal.

International tax planning: the secret to sustainability

In 2026, international tax planning will be the difference between growing sustainably or stumbling into regulatory pitfalls. Prior analysis of the most advantageous routes, choice of destination country, definition of the best legal vehicle, and simulation of tax impacts at each stage (inflow/outflow of funds, profit distribution, local reinvestment) contributed to the success of large Brazilian multinationals.

Among the most relevant points for an effective plan, the following stand out:

Analysis of available double taxation treaties
Simulation of tax impact on different profit regimes (Actual, Presumed, or Arbitrated)
Definition of corporate structures compatible with the legislation of the destination country
Mapping compliance requirements across all jurisdictions involved
Drafting of clear international contracts detailing pricing methods, shipments, and reporting obligations

Continuous monitoring of trends, based on analyses such as those of studies published in SciELO Preprints, broadens managers' perspective on systemic risks, geopolitical changes, and the need for periodic review.

The role of consulting and exclusive advisory services in internationalization

Over more than 40 years, CLM Controller has accumulated experience in supporting companies from various segments, assisting everything from small operations to multinationals operating on multiple continents. Consulting services are indispensable in risk assessment, control structuring, digital system implementation, and team training in new obligations.

Among the differentials, the following advisory services stand out:

Drafting and reviewing international contracts
Operational compliance with IFRS, Central Bank, and Internal Revenue Service standards
Parameterization of accounting systems via BPO
Definition of corporate structures compatible with foreign legislation
Simulation of tax scenarios, including the impact of reforms
Transfer pricing management and financial remittance control

Aware that the international business environment is constantly changing, CLM Controller regularly updates reports, provides dedicated account managers, and offers digital dashboards with information for strategic decision-making. The aim is to ensure predictability, security, and agility for those who want to grow without exposing their business to unnecessary risks.

2026 will be a year marked by the demand for international standardization, technological upgrades, and absolute compliance with local and global regulations. Issues such as the adoption of revised IFRS, transfer pricing management, double taxation analysis, detailed cross-border contracts, and strict compliance with Central Bank and Internal Revenue Service obligations are not just details: they are pillars of the health and sustainability of internationalization.

Your company can conquer the world with confidence and clarity. Contact CLM Controller and discover how to grow efficiently and without surprises.

Frequently asked questions

What is business internationalization?

The internationalization of companies refers to the process whereby an organization expands its activities to operate outside its country of origin, whether through exports, the establishment of subsidiaries, joint ventures, or service and production operations in other markets. This movement aims to increase revenues, diversify risks, access new technologies, and take advantage of global opportunities with structured strategies.

What are the main tax challenges in 2026?

Among the main tax challenges for internationalized companies in 2026 are the need to adapt to changes in IFRS regulations, the impact of Brazilian tax reform, updates to the IOF, new transfer pricing rules, stricter control over remittances and receipts, and alignment with double taxation treaties to avoid double taxation. With the new rules coming into force, monitoring the requirements of the Federal Revenue Service, Central Bank, and destination countries has become even more important.

How to deal with international accounting?

To deal with international accounting, companies need to align their controls with IFRS standards, keep detailed records of cross-border operations, use integrated digital systems, and rely on expert advice. It is also essential to monitor exchange rates, structure contracts that comply with double taxation treaties, and update reports frequently. The work of specialists, such as those at CLM Controller, reduces risks and facilitates compliance with the legislation of various countries.

Is it worth expanding to other countries?

Expanding into other countries can bring considerable gains in innovation, revenue, and access to new markets, although it involves fiscal, accounting, cultural, and legal obstacles. The success of this decision depends on prior planning, accurate tax analysis, understanding of risks, and adequate professional support. Companies with strategic vision and specialized monitoring increase the chances of positive returns and sustainable growth outside Brazil.