EN Home · Expert Witness · Professor & Research · Research · Contact · PT
Research
Applied research in accounting and business
A home for the research led by Walther Bottaro — studies built on public data, with explicit methodology and independent verification. Each research line gathers analyses, presentations and interactive tools on a theme. New lines will be published here.
Research lines
Line 1 · Active
Foreign companies in Brazil
The survival of foreign-owned companies in Brazil, measured in Federal Revenue censuses. In its 3rd edition (2026): 25,159 companies with EU shareholders, 11,583 active (46%), individual country studies in six languages — Italy included — and an interactive atlas, in the context of the EU–Mercosur Agreement.
Line 2 · Active
Latin American companies in Brazil
A Federal Revenue census of companies with Latin American shareholders, from Mexico to Argentina (18 countries): 10,063 companies, 4,334 active (43%). Unlike Europe, individual investors outnumber corporate ones. Consolidated study in Spanish and an interactive atlas.
Line 3 · Active
Asian companies in Brazil
A Federal Revenue census of companies with Asian shareholders (East, South & Southeast): 4,053 companies, 2,085 active (51%). Corporate-led, São Paulo-centric and surging, led by China. Consolidated study in English and an interactive atlas.
Line 4 · Active
Middle Eastern companies in Brazil
A Federal Revenue census of companies with Middle Eastern shareholders (West Asia): 989 companies, 564 active (57%). Israeli technology, Emirati finance and the Lebanese diaspora. Consolidated study in English and an interactive atlas.
Coming soon
New research lines
New applied-research themes — taxation, business survival and foreign investment — will be published here as they are completed.
Every study follows the same principle: public data, explicit methodology, and company-level datasets available on request, so that any published figure can be independently verified.
Supporters
