Valerio de Oliveira Mazzuoli
Parallel to the global system of protection of human rights, there are also regional systems of protection (e.g., the European and the African ones).
Alexandre Wagner Nester
Established in Brazil in the context of the liberalization process previously narrated, the independent regulatory agencies were created by law and qualified as special autonomous government entity.
Cesar A. Guimarães Pereira
Brazil has just enacted new legislation creating "buy national" preferences. Many aspects are still subject to further executive regulation, but there is a legal limit of 25% for the advantage that may be granted to companies that are established in Brazil or comply with certain minimum nationalization requirements. The issue is relevant especially due to the massive amount of government investments foreseen for the near future in Brazil, also due to the FIFA 2014 World Cup and the 2016 Olympics in Rio.
Gilberto Ayres Moreira and Caio Caetano Luna
Law 12,249/10, enacted through the conversion of Provisional Measure 479/09, set forth the definitive rules for the deductibility of interest paid to related parties domiciled abroad and to entities domiciled in tax havens. These regulations are commonly referred to as thin-capitalization rules, and seek to prevent tax evasion through the transferring of profits disguised as interest expenses.
Gilberto Ayres Moreira and Caio Caetano Luna
On June 4th, 2010, the Federal Revenue of Brazil issued Normative Ruling No. 1,037, containing a new list of countries deemed by Brazilian tax authorities to provide favorable taxation and privileged tax regimes.
Lukas Matthias Rhomberg
With the global financial crisis predominantly affecting the economies of the most developed countries in the world, investors are increasingly turning towards emerging economies with strong growth forecasts. Brazil, which has emerged almost unaffected from the global financial crisis, has registered a particularly marked increase in investor interest in recent times.
Aloysio Vasconcellos
The search for new structures aiming at the betterment of estate planning through alternative forms of asset management has increased significantly over the last quarters. The main reason for this sudden rise was the uncertainty regarding estate taxation and fortune management in Brazil. The fear is that the legislator´s efforts for social justice may affect the tax legislation and, consequently, it could have an effect on how individuals and companies should manage their assets.
Cintia Yazigi
Nowadays, because of the unanimous understanding regarding the competence of the Brazilian Labor Courts to judge labor lawsuits arising out of any occurrence concerning an employment relationship, the Labor Courts have received countless and endless Labor Claims involving moral damages to be indemnified by the employer.
Rodrigo Eduardo Pricoli
Provisional Measure number 478 published in the end of 2009 has modified the Brazilian Tax Law, especially the Transfer Pricing Rules. Based in the current wording of this Measure (it is still subject to the Congress approval and can be modified), it is possible to verify some relevant impacts for multinational companies established in Brazil.
Stanley Martins Frasão and Fernanda Campolina Veloso
The Bill number 1377/07, if passed, will become effective on the date of its publication, and will add provisions to the article 10 of the Law number 8,429 of June 2nd, 1992 – the Administrative Misconduct Law, regarding the safeguard and upkeep of seized good by the Public Administration, cited below:
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