MAY
8
2013

Brazil Without Casinos

Stanley Martins Frasão

In his latest article, Stanley Martins Frasão, partner at Homero Costa Advogados, contends that "Brazil without casinos loses out." According to him, the Human Development Index or HDI of many Brazilian cities and states could be positively impacted if casinos were allowed to work again.

FEB
20
2013

Lawyering with connectivity – efficiency – mobility

Ricardo Barretto Ferreira da Silva

The senior partner at Barretto Ferreira, Kujawski e Brancher - Sociedade de Advogados recommends law firms use mobile technology to regulate their home office projects and allow their attorneys to work remotely. According to him, "the mobile model of operation is proving to be a competitive advantage for recruiting and retaining talented professionals seeking flexible and remote types of work".

OCT
3
2012

Pre-award interest – How do arbitrators figure it out in an International Arbitration?

Eric S. Waldman, Esq.

One issue that frequently arises in arbitration is determining what rules apply, both procedurally and substantively. An example of this issue is figuring out the rate at which the arbitrator(s) will calculate pre-award interest, if any. At the beginning of any arbitration, or litigation for that matter, the parties and their counsel never fully appreciate the possibility of pre-award interest since it is almost always included in the claim´s ad damnum clause, but the exact amount is not usually spelled out. This gives a respondent the false impression as to the true amount in controversy.

AUG
6
2012

Recent developments of the Brazilian civil procedure laws and the positive effects for the judicial claims course of action

Daniela Sigliano and Livia Balbino

In recent years there have been several improvements to the Brazilian Civil Procedure Legislation aimed at improving the effectiveness of judicial decisions. One of the enhancements focused on highlighting the consolidations between ordinary proceedings and collection proceedings. The power od enforcement achieved by judicial sentences as well as the progress of the procedure of expropriation of debtors´ assets are considered effective tools offering more strength to coercive judicial measures issued with the purpose of recovering capital invested by creditors.

JUL
25
2012

The ´Kanematsu Case´ in Light of the Brazilian Superior Court of Justice´s Precedents

Ana Carolina Beneti and Ricardo Dalmaso Marques

The Brazilian Superior Court of Justice ("STJ") was called, in September 2010, to decide on a compelling matter: the possibility (or not) of recognizing and enforcing a foreign award rendered devoid of grounds and whether this decision would violate public policy if it produced effects in the Brazilian territory.

JUL
13
2012

New decision of the Brazilian Superior Court of Justice on the application of Double Tax Treaties

Fabio Appendino, Ana Carolina Moreira Garcia, Carla de Ávila Nascimento, Amanda Luíza da Cunha Souza

The Second Chamber of the STJ ratified on May 17 the important precedent of TRF4 according to which payments for services without transfer of technology made by Brazilian residents to residents of jurisdictions with which Brazil has entered into a DTT - Double Tax Treaty should not be subject to income WHT - withholding tax in respect of the provisions of article 7 of such DTTs.

MAY
16
2012

Access to public information in Brazil. What will change with Law nº 12.527/2011?

Marcelo Sarkis

In Brazil, the right to access information, besides being protected by the Universal Declaration of Human Rights, was the object of commitment in various international treaties and conventions, including the UN Convention against Corruption (Articles 10 and 13), the American Declaration of Principles on Freedom of Expression (item 4) and the International Covenant on Civil and Political Rights (art. 19).

MAY
9
2012

New codes and unwelcome surprises

Fernando Dantas M. Neustein

The drafting of new codes is in fashion in Brazil at present, with Congress discussing a new Code of Civil Procedure and a new Criminal Code. Work is also being done on a new Commercial Code and changes to the Consumer Defence Code. However, such important changes are not without resistance. For good reasons.

MAY
7
2012

Case Study: Brazilian Thin Capitalisation Rules

Lucas Kurtz, Daniel Takaki and Joaquim Manhães Moreira

The purpose of this case study is to provide the reader with a better understanding of Brazil´s new thin capitalisation (“Thin Cap Rules”) rules. The case study analyzes the use of intercompany loan(s) to finance construction of a Brazilian factory and provides diagrams illustrating the consequences associated with various corporate structures and sources of capital.

APR
25
2012

The unconstitutionality of the new fees created by the States of Minas Gerais, Pará and Amapá, levied on mining activities

Fabio Appendino, Marina Ferrara and Paulo Honório de Castro Júnior

The States of Minas Gerais, Pará and Amapá enacted 19.976/2011, 7.591/2011 and 1.613/2011 Acts, respectively, creating new fees levied on mining activities to reimburse the States due to the cost incurred on the exercise of their police power, understood as the supervision of mining activities in their territories.

back to top