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This work provides a comprehensive and detailed examination of all relevant legislation and practice in Brazil that affects business and investment. Doing Business in Brazil offers a wide-ranging analysis and commentary on Brazilian business laws as well as a detailed description of the Brazilian government, legislature and judiciary. Appendices provide all important legislation, regulations, and decrees (most translated into English) that impact on business and investment in Brazil. Topical Coverage Includes: Business OrganizationsForeign Investment RegulationImport-Export ControlContractsBankruptcy and InsolvencyPropertyAdministrative LawTaxationSocial and Labor LawIntellectual and Industrial PropertyFinancial InstitutionsInsuranceLicensing AgreementsTrade Regulations and AntitrustInformatics Law Value Package
Global Minimum Tax at a glance The OECD ́s Global Minimum Tax is amongst the most discussed topics in the recent international tax law debate. The book provides for more than 25 individual but co-ordinated essays on multiple relevant topics on Pillar Two is structured as follows: General Topics including the legal status of the GloBE Model Rules, their relation to tax treaties and EU Law, the GloBE STTR, the specifics of jurisdictional blending, their impact on tax competition and on tax incentives Scoping topics including the computation of the EUR 750 million threshold, the definition of MNE Group, territorial allocation of CEs and excluded entities Charging provisions, including GloBE ́...
The nature of the military institution in Brazil, its relations with civilian governments up to 1964, and its use of power since the coup of that year are examined by Alfred Stepan. Throughout his study, while looking at the Brazilian experience, he tests and reformulates implicit and explicit models, propositions, and middle-range hypotheses in the literature of civil-military relations and in political development theory. Professor Stepan's analysis suggests that many of the expectations and hypotheses held by theoreticians and policymakers about the capabilities of the military in modernization need to be seriously qualified. His discussion of the socio-economic origins and career pattern...
Sorokin (1889-1968) rose from a peasant childhood in Russia to become one of the most erudite, insightful, and critical figures in the history of sociology. He was, however, considered both a pioneer and an outcast. Essays range from his early Russian years to his final works in the 60s, this collection provides a much-needed introduction to one of sociology's most controversial thinkers.
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
The book is an adaptation of part of the author's PhD thesis, which won the international prize Prémio FIBE, and was voted one of the three best in Brazil, in the field of Law, in 2023. It deals with the history of the notion of abuse of rights, in its two traditions: the Franco-Belgian (abus de droit) and the German (unzulässige Rechtsausübung). It also presents the discourse of abuse of rights with a 'shortcut' function. Finally, it places the scientific formulation of groups of cases as necessary for the proper use of the abuse of rights discourse. Fabio Carvalho de Alvarenga Peixoto PhD in Constitutional Law (Universidade de Fortaleza - Brazil). State Attorney. Private lawyer. Winner ...
Includes entries for maps and atlases.
Aspects of Brazilian Floristic Diversity: From Botany to Traditional Communities offers a unique approach in floristic diversity of the Neotropical region, specifically encompassing the Brazilian flora. This volume combines both theoretical and applied aspects of scientific making knowledge in different perspectives of Botanical Science. In this volume, botanical specialists discuss the many different approaches of taxonomic, reproductive, ecological and ethnobotanical aspects of Brazilian floristic diversity, thereby enlightening the global interest in Neotropical species, in particular those from the Brazilian territory. The book addresses relevant questions from many points of view, inclu...