Well, not if the Brazilian employee has established a company and then both companies can sign a service contract. The Brazilian employee, through his company,

Well, not if the Brazilian employee has established a company and then both companies can sign a service contract. The Brazilian employee, through his company, would invoice the US company which would then transfer the money, via wire transfer preferably, so the Brazilian employee can pay his taxes. I know this because I work for 5 years for an US company as a remote sysadmin.