Brands often talk about the opportunity and potential in Brazil, but it’s not all that easy doing business there. In addition to mountains of red tape, there is the all-encompassing ‘Brazil cost’ due to high taxes. For Frank Lund, founder and general director of distributor Frajo, the cost is there for everyone, and as long as Brazil remains inefficient in terms of infrastructure, has an over-regulated business environment and a complex tax system, almost every company will suffer.