Hey, tax consulting companies in Brazil are expert in doing that.*

http://tinyurl.com/2o7ked
*(login required for access to the full article)*

*" Wal-Mart Cuts Taxes By Paying Rent to Itself
By Jesse Drucker
 Word Count: 2,751  |  Companies Featured in This Article: Wal-Mart Stores,
Regions Financial, AutoZone, Bank of America

As the world's biggest retailer, Wal-Mart Stores Inc. pays billions of
dollars a year in rent for its stores. Luckily for Wal-Mart, in about 25
states it has been paying most of that rent to itself -- and then deducting
that amount from its state taxes.

The strategy is complex, but the bottom line is simple: It has saved
Wal-Mart from paying several hundred million dollars in taxes, according to
court records and a person familiar with the matter. And Wal-Mart is far
from alone.

The arrangement takes advantage of a tax loophole that the federal
government plugged decades ago, ... "


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