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Publications abroad regarding the Brazilian law: tax law, civil law and intellectual property law/Publicacoes no exterior sobre o direito brasileiro: direito tributario, direito civil e direito da propriedade intelectual.

1) Introduction

During the second half of 2010, Professor Jacob Dolinger ministered the subject Brazilian Law Abroad II on the course of post-graduate studies at UERJ. The purpose of the subject was, through the compilation of what have been published, instigate Brazilian authors to write more about Brazilian law abroad, specially in English. In this context were researched publications on tax, civil and intellectual property law.

Despite the limitations and difficulties faced on the search, it was possible to compile a number of relevant publications that are the subject of this article which has not been written as a way to deepen into Brazilian law or the publications found, but aiming at the presentation of the themes that were the subject of these publications, with its indication in footnotes (2).

2) Tax Law (3)

Knowledge of tax law of the host country is essential for the foreign investor not only for the elaboration of a business plan, but also for evaluation purposes of, for instance, how it will perform its capitalisation,

not limited to the direct foreign investment and how to obtain financial return of it without restrictions regarding distribution of dividends, so that the legal structure of the investment can be defined.

In this sense, the tax aspects of a country are essential so that the investor can determine the outlines of his operation in it. Foreign interest in Brazilian tax law stem first from this investors need. Tax matters are constantly indicated in guides about foreign investment in the country, considering that, nowadays, specific guides on the matter have been published (4).

2.1 First publications abroad

First publications about Brazilian tax law abroad are from the 1950s, with highlight to the book Taxation in Brazil from Henry J. Gumpel and Rubens Gomes de Sousa in 1957, which is part of several studies published by Harvard Law School as a result of the Word Tax Series programme of the university and detailed the tax system in force at the time (5).

During that period and in the following decade the general outlines of the Brazilian tax system were still a foreign interest, particularly the treatment of foreign remittances, which means, the incidence of income tax withheld on the income of non-residents in country (6).

The dividends were the primary form of return on investment, but these amounts were considered doubly taxed by the company in the determination of actual profit and dividends received by shareholders as a result of the incidence of income withholding tax. Aiming at tax saving, subsidiaries of foreign companies began to use remittances as payment of technology transfer, which were only subject to income tax withholding and deductible for the Brazilian company (7).

The result of that strategy was the stipulation of absurd amounts of royalties and compensation for know-how, with Brazilian companies having excessive losses or deductible expenses and consequently, in some cases, no longer collecting the income tax. The first Brazilian measure in response to that was fiscal, with the enactment of a law that limited the percentage of deductible expenses of the company.

A few years later, Brazil took advantage of this measure and its newly instituted policy of importing technology at the lowest possible cost, by Law no. 4.131/62, to link the price of the technology to the percentage of deduction, sealing some of these remittances abroad and instituting additional taxation on the remittance of dividends (8).

This treatment has been the subject of numerous articles abroad and remained as a policy until the early 1990s (9).

2.2) International treaties against double taxation of income

International treaties against double taxation of income are the most used instrument for countries in order to avoid it. Brazil has signed its first treaty in the late 1960s (with Japan and Sweden) and shortly after Gilberto de Ulhoa Canto published with Sten F. W. Bille, by the International Bureau of Fiscal Documentation--IBFD ("IBFD"), the book The Tax Convention between Brazil and Sweden with Brazilian and Swedish Commentaries, in which both authors presented their comments on the recently signed convention to avoid double taxation income (10).

Over the following decades, the growing participation of Brazil in the international market and foreign interest in domestic economy contributed to increase the number of treaties signed by the country that, although it does not figure as a member of the Organisation for Economic Co-Operation and Development--OECD, uses its standard agreement, with some punctual changes. However, despite the numerous treaties signed, Brazil has not succeeded yet in its negotiations with the United States, which almost happened in the 1960s, but as a result of changes required by the U.S. Senate was not possible to be approved by Brazil (11).

These treaties signed, however, often do not reach its aim as a result of misinterpretation by the Federal Treasury and Brazilian judiciary. The problem starts with their status. The supremacy of the treaty to other internal tax rules is not always recognised, although the doctrine generally indicate its prevalence based on the criteria of specialty as provided by Agostinho Toffoli Tavolaro (PUC Campinas) in Taxation Agreements under the New Constitution and A Supremacia dos Tratados Internacionais face a Legislacao Interna (in English, The Supremacy of International Treaties over Domestic Legislation). (12).

Besides denying the specialty of the treaty to avoid its application, Brazilian federal tax authorities and the courts insist on interpretations which do not observe the standards of interpretation for treaties and sometimes are clearly contrary to the provisions thereof. This situation often occurs in relation to norms which will result in the proper interpretation of the income tax by another signatory state and not by Brazil, which means that, aiming at ensuring illegitimate tax revenue of the federal government at the expense of the agreement signed (13).

2.3) A lesson thought by Brazil: tax treatment of the monetary adjustment

In the past, Brazil has also interested the foreign countries by a peculiarity: the extremely high inflation, which resulted in the need for a tax treatment of monetary adjustment. The issue deserves attention, particularly in the context of income tax, because monetary correction does not constitute equity increase.

On the topic, Rubens Gomes de Sousa presented in Chile, in 1967, the Brazilian case with regard to the legal aspects of inflation in the tax system, which was later published under the title Aspectos Juridicos de la Incidencia de la Inflacion en el Sistema Tributario: El caso Brasileho (14).

In the following year, Keith S. Rosenn published the article Adaptations of the Brazilian Income Tax to Inflation and afterwards another entitled Taxation of Business Income Adjusting for Inflation: Lessons from Brazil and Chile, where once again he highlighted the Brazilian legislation and praising it by providing that "the two countries with the most comprehensive and sophisticated kinds of income tax inflation adjustments are Brazil and Chile (15)."

In the early 1980s, the issue about the tax treatment of the monetary correction resulted in the book Monetary indexation in Brazil coordinated by Gilberto Ulhoa Canto and Ives Gandra da Silva Martins (Universidade Mackenzie and Universidade Paulista--UNIP) at the request of the International Fiscal Association--IFA (16). In the tax framework, in addition to the organisers, the tax experts Henry Tilbery and Bernardo Ribeiro de Moraes also contributed with a chapter each (17).

In 1984, IFA organized the seminar Adjustments for Tax Purposes in Highly Inflationary Economies during its annual congress, having Ives Gandra da Silva Martins as one of their lecturers. The result of this workshop was published the following year (18).

The Brazilian experience regarding the tax treatment of the monetary adjustment actually served as a case study overseas (19). The senior consultant in the legal department of the International Monetary Fund (IMF) Victor Thuronyi came to Brazil to perform research on the subject in 1990 and in the chapter Adjusting Taxes for Inflation of the book Tax Law Design and Drafting, Volume 1, has highlighted some of the solutions applied by country (20).

2.4) The Constitution of 1988

The promulgation of the Constitution in 1988, with the effective return of democracy to the country, also instituted a new constitutional tax system indicating the competence of each entity of the Federation, the taxes liable of application and the constitutional principles to be observed for it. Flavio Bauer Novelli (UERJ) and Gerd Willi Rothmann (USP) are among the authors with works on the subject (21).

The new Constitution also brought a growing discussion and analysis of its provisions within the tax framework, particularly on its interpretation as principles or rules. Humberto Bergmann Avila (UFRGS) published his book Teoria dos Principios--Da Definicao a Aplicacao dos Principios, in German and English, and provides in his text numerous examples of cases and its application by the Brazilian Supreme Court--STF, in addition to having conducted a comparative study of constitutional tax systems between Brazil and Germany. It was published in Brazil the book Sistema Constitucional Tributario (in English, Constitutional Tax System), while in Germany was launched Materiell verfassungsrechtliche Beschraenkungen der Besteuerungsgewalt in der brasilianischen Verfassung und im deutschen Grundgesetz (22).

Within the constitutional tax framework the issue of rules and principles distinguishes itself by aiming at the protection of the taxpayer, as between specific and general constitutional principles governing constitutional tax system, some have been recently outstand as the protection of legitimate expectations of taxpayers and legal certainty, according to articles of Misabel de Abreu Machado Derzi (UFMG) and Paulo de Barros Carvalho (PUC-SP and USP) (23).

2.5) The increase on taxation after the Constitution of 1988 and measures to curb tax evasion

The 1990's and the turn of the century witnessed a substantial increase in Brazilian tax burden and on the number of tributes, particularly by the Union through social and specific contributions (24).

Besides the considerable increase in taxation, Union has limited its waiver of revenue containing the growing--and, somehow irresponsible--use of tax incentives in the 1960s and 1970s, which currently, as a result of the limitations bound by international trade agreements, are instituted in a more cautious manner and subject to more control (25).

The need to maintain this increased tax collection was also the subject of new rules aiming at combating tax avoidance and tax evasion (26). Among those, it stands out the enactment of law referring to the price of transfers and a growing discussion on norms of combating tax avoidance and abuse of taxpayer in tax planning, which was subject to report from Ricardo Lobo Torres (UERJ) at IFA Congress of 2002 and is still the subject of discussion in Brazilian tax law, the doctrine being against economic interpretation as provided in the article Interpretacion Economica en Derecho Tributario: Prevalencia del Contenido sobre la Forma: Imposibilidad en el Derecho Brasileno del Principio de Legalidad from Sacha Calmon Navarro Coelho (UFMG and UFRJ) (27).

The ongoing debate on the use of taxes in the environmental context also resulted in works of Jose Marcos Domingues (UERJ) (28).

2.6) Brazilian Scholars abroad

Regardless of the topics of interest abroad, some Brazilian Scholars had their works translated and published in Latin countries, which demonstrates excellence of Brazilian tax law.

Geraldo Ataliba (USP e PUC-SP), for example, had his work Hipotese de Incidencia Tributaria translated in Uruguay and Peru, while Fato Gerador da Obrigacao Tributaria from Amilcar de Araujo Falcao (UERJ) was published in Argentina (29). Recently, the tax expert Paulo de Barros Carvalho had his book Fundamentos Juridicos da Incidencia published in Argentina (2nd edition) and in Italy, and also Curso de Direito Tributario in Spain (30). Paulo de Barros Carvalho has also organised a book and published articles and book chapters in other Latin American countries (31).

Another group of authors, despite not having their works translated, may also be found in libraries of Latin countries and are even indicated as literature for courses on tax law, among which is possible to highlight Rubens Gomes de Sousa and his Estudos de Direito Tributario, the work Limitacoes Constitucionais ao Poder de Tributar from Aliomar Baleeiro (UERJ) and Alfredo Alfredo Becker and his work Teoria Geral do Direito Tributario (32).

The contribution of Heleno Taveira Torres and Luis Eduardo Schoueri Luis Eduardo Schoueri (USP and Universidade Mackenzie) is noteworthy in light of the numerous publications written overseas, referring to Brazilian tax law and international tax law (33).

Heleno Taveira Torres (USP) publications are also relevant because, as well as organising books abroad, he has also contributed with articles therein and in works from other authors or events (34).

3) Civil Law

Civil law is a branch of law which has most influences over others, with a number of relevant articles indicating its standards. This characteristic results in few articles specifically about civil law.

3.1) Clovis Bevilaqua and the Civil Code of 1916

"Clovis Bevilaqua is a monument in the history of Brazilian law" That was the first sentence indicated by Anyda Marchant in her article of 1945 entitled Clovis Bevilaqua and the Brazilian Civil Code (35). Clovis Bevilaqua was responsible for preparing the draft of the Civil Code that would be enacted in 1916, after projects not implemented successively developed by Augusto Teixeira de Freitas, Nabuco de Araujo, Felicio dos Santos e Coelho Rodrigues (36).

The author of the Civil Code was invited in January 1899 by Epitacio Pessoa for the elaboration of the Code, having started its work in March and ended in November of that year (37). In the following year the draft proposal went to Congress, and was approved by the Chamber in 1902, but in the Senate, Ruy Barbosa presented numerous objections, which resulted in considerable delay in its discussion for further approval. It was only in 1916 that it was promulgated to come into force in the following year (38).

The importance of the Civil Code in its time can be shown by the transcript of the words of Article Anyda Marchant said:

"It's a conservative document, but its virtues have been frequently enumerated: it is concise, sufficiently general and flexible, comprehensive, and, above all, practical. It has been described as "occupying a place in the very first rank of civil legislation in Latin America," and as a necessary model for other countries about to revise their civil law, since it is sound "in methodology, in technical structure, in science, and in the modern liberal tendencies." The interest it aroused outside Brazil is exemplified by the fact that French, English and German translations appeared within a few years after its adoption. The Brazilian civil law has not remained static since 1916, but the framework created for it by Bevilaqua gave coherence to the structure and permitted scope for further development." (MARCHANT, Anyda. Clovis Bevilaqua and the Brazilian Civil Code. In: Michigan Law Review vol. 43. p. 974/975)

The Civil Code of 1916 was translated into English--and recently reprinted--, French and German (39).

3.2) Private property

The enhancement and protection of private property by the capitalist regime resulted in a specific interest on the treatment given to the topic by the Brazilian civil law, particularly on the real property aspect.

In this context, it was highlighted the key aspects of the law of real property in the country with an indication of the protection system based on the record of the description of the area corresponding to the property and the indication of its specific holder before a public notary, including all transfers made and their former owners (40). This procedure aims at ensuring the safety of the owner and the acquirer by allowing the requests to the notary authority in order to issue a certificate with the historical aspects of the property.

However, maintenance of privately owned property is not absolute. Brazilian legal system, given the socio-economic context of the country, provides a possibility of misappropriation, for instance, as a result of the agrarian reform (41). The socio-economic factors of the country still result in some risk of occupation by third parties and consequent loss of the property by adverse possession if no protective measure is taken by the owner42.

The article Brazilian Marital Property: The Dwindling Community has also emphasized private property in marital life in face of the regime of community of property, and makes a brief description of other wedding arrangements provided in the old Civil Code (43).

3.3) The Civil Code of 2002

In 1969, Miguel Reale, who has numerous publications abroad, was named supervisor of the Commission of Revision and Elaboration of the Civil Code, which counted, as collaborators, with Jose Carlos Moreira Alves (General Part), Agostinho de Arruda Alvim (Law of Obligations) Sylvio Marcondes (Business Law), Ebert Vianna Chamoun (Property Law), Clovis do Couto e Silva (Family Law) and Torquato Castro (Law of Succession) (44). In 1970, the design of the new Civil Code was ready, but only in 2002 after the original project has undergone numerous changes it was signed into law (45).

The Civil Code of 2002 revoked part of the Commercial Code and now provides on Corporate Law, specially the corporate types, except that the corporation remains regulated by a special law, and has replaced the old term private company with limited liability by the new limited-liability company (46). The associations remained regulated by the Civil Code and other applicable laws thereto for purposes of exemption or immunity depending on the case (47).

The Civil Code of 2002 was translated into English, but released only in Brazil, and French in work organized by Arnoldo Wald (UERJ) (48).

Articles organized

Arnoldo Wald (UERJ) and Camille Jauffret-Spinosi have organised the work Le droit bresilien dhier, d'aujourd'hui et de demain launched in 2005 on the occasion of the year of Brazil in France, which contains the legal history of Brazil written by Rene David, also counting with the participation of several authors such as Vera Maria Jacob de Fradera who highlighted the general part of the Civil Code of 2002 (49).

In the following year it was published the book Introduction au droit bresilien organised by Domingos Paiva de Almeida, where in specific chapters, Edouard Lemoalle dealt with civil law and Samira Otto handled business law (50).

In 2010, Michel Storck, Gustavo Vieira da Costa Cerqueira and Thales Morais da Costa organised the book Les frontieres entre liberte et interventionnisme en droit francais et en droit bresilien--Etudes de droit compare where many authors emphasised the Brazilian law applicable to contracts in general including some specific types, in addition to the disregard of legal entity (51).

Some authors of highlight

Arnoldo Wald (UERJ) stands out for several individual and group works in which he features in foreign languages, which are not limited to civil law, also including comparative law and arbitration (52).

Gustavo Jose Mendes Tepedino (UERJ) has published abroad on topics such as the impact of Mercosul on Brazilian private law, the civil responsibility of doctors, consumers' protection, property law in the Civil Code of 2002, as well as contracts celebrated by consumers and breach of contract (53).

Vera Maria Jacob de Fradera (UFRGS) also has relevant publications abroad, having written about the contractual breach on the Civil Code of 2002, the current state of family law in Brazil, civil and pre-contractual responsibility, the use of arbitration in order to solve available property rights, the importance of comparative law and Mercosul (54).

4) Intellectual Property Law

Intellectual property is the object of great interest abroad. Developed countries are those that invest the most in research and development and consequently obtain more technologies entitled to protection. In this context, such countries are not just interested in the treatment given to the subject by others, but also try to enforce the protection regime they deem best suited to their interests.

Intellectual property has therefore assumed an essential condition to guarantee the right to exclusive use by the owner of intangibles such as trademarks and patents (55). In this context, the violation of such property or right of exclusive use by a third party may result in lawsuits which have been increasing in Brazil (56).

Since the nineteenth century, Brazil is part of international treaties referring the protection of different kinds of intellectual property rights and in 1915 the article The Basis of Property Right in the Trademarks in Brazil was published, which was the first of many others on the theme (57).

The foreign interest in Brazilian intellectual property law, however, has become more relevant exactly when the procedures and protection by Brazilian law stopped following the parameter of the developed countries. This change began in the 1960s (58).

At that time, transfer of technology had become the object of increasing state control, with orderings between companies of the same group of certain contracts involving transferring of technology being forbidden, and, in the following decade, the newly created National Institute of Industrial Property--INPI started to impose numerous obligations and contractual clauses which favored Brazilian companies (59). It was the policy of importing technology at the lowest cost.

Despite the change in this policy in the 1990s, some criticisms still remain regarding Brazilian treatment given to the theme. The main aspect is the bureaucracy in which each contract of foreign technology transfer must be registered before the National Institute of Industrial Property--INPI and the Central Bank of Brazil--Bacen for remittance of royalties abroad, with the procedure and celerity of the former organ on the analysis of the rights to be protected and such contracts being extremely criticised (60).

Other significant consequences of the policy initiated in the 1960s occurred in regard to the protection of intellectual property rights, with foreign indignation, specially from the United States, by the lack of legal provisions for the protection of software and pharmaceutical patents.

As a result of the ineffective protection by Brazilian legislation, specially to American standards, of computer softwares and yet the limitation of access to the foreign market, softwares from U.S. companies began to be commercialized illegally in the country, and the lack of adequate protection have led to piracy. Only in the 1980s, when the United States began to threaten Brazil with trade retaliations, was when software protection was gradually instituted resulting in the opening of the domestic market for foreign companies (61).

With regard to pharmaceutical patents, there was no protection for products and later for pharmaceutical procedures, which resulted in the use of these products and procedures rather than investment in research and development in Brazil. Only after new threat from the United States and the entering of Brazil in Trade Related Aspects of Intellectual Property Rights--TRIPS with the later enactment of the Code of Industrial Property of 1996, pharmaceutical patents were protected again (62). Currently the new foreign stir with Brazil refers to the compulsory licensing of these products (63).

In relation to Brazilian legislation regarding intellectual property, the website of World Intellectual Property Organization--WIPO offers search engine of countries (http://www.wipo.int/clea/en/) and contains some Brazilian standards on the subject translated in English.

5) Conclusion

On tax law it has been highlighted works published in eight countries, specially the United States, Holland and Germany. Dozens of authors, domestic and foreign, wrote about Brazilian tax law since 1950, initially only for foreign direct investment in Brazil and knowledge of the tax system. However, more recently, some national authors have distinguished themselves with successive publications of more doctrinal content and not just expository of Brazilian law.

Under civil law was found a reduced number of specific items because such branch, by having many of the general contours of the Brazilian legal system, is used as the basis for works which does not always constitute a study of civil law. Still, specially in France, Italy and the United States it is possible to find publications on Brazilian civil law.

Regarding intellectual property is in the United States that most of works are concentrated due to the country being the largest investor in research and development worldwide, in addition to being the main exporter of technology, which results in enormous interest on the topic.

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Marcelo Gustavo Silva Siqueira (1)

(1) Bachelor in Law--PUC / RJ, 2002; Specialization in Business Law--CEPED / UERJ, 2004; LLM in Corporate Law and Financial and Capital Market--IBMEC, 2007; Post-Graduate degree in Tax Law--Instituto Brasileiro de Estudos Tributarios--IBET, 2009; Master in International Law cum lande--UERJ, 2012; Lawyer in the areas of tax and corporate law at Denis Borges Barbosa Lawyers.

This article was translated by Larissa Lima Barcellos de Araujo and autorized for publication by the author in 11/11/2012. Version in portuguese received in 10/10/2011, acepted in 04/06/2012

(2) It is worth mentioning the lack of research tools which allow its realisation in an integrated manner in the country and the lack of information on publications abroad of some authors, which compromises in a way the object of this work, in such a manner that it must not be read as an exhaustive list of publications on Brazilian law abroad.

(3) Special thanks to Drs. Agostinho Toffoli Tavolaro and Luis Eduardo Schoueri by the information provided about their references and publications abroad.

(4) USA Global Investment Center Staff. Brazil Tax Guide. 3a ed.. International Business Publications, 2008. USA International Business Publications. Brazil Taxation Laws and Regulations Handbook. International Business Publications, 2008. Brazil Tax, Law and Business Briefing. 5a ed.. Worldtrade Executive, 2010, 260 p.. DIMANCESCU, Katherine (organiser). Brazil Tax, Law and Business Briefing. 4a ed.. Worldtrade Executive, 2008, 300 p.. JOHNSON, Amanda D. (organiser). Brazil Tax, Law and Business Briefing. 3a ed.. Worldtrade Executive, 2006, 340 p.. JOHNSON, Amanda D. (organiser). Brazil Tax, Law and Business Briefing. 2a ed.. Worldtrade Executive, 2005, 224 p.. KUAN, Judy S. (organiser). Brazil Tax, Law and Business Briefing. Worldtrade Executive, 2004, 232 p.. ROTHMANN, Gerd Willi. Investitionrecht in Brasilien (Corporate Law in Brazil). Sao Paulo: 1971. ROTHMANN, Gerd Willi. Merkblatt fur Kapitalanlagen im Ausland--Brasilien (Information on investments abroad--Brazil). Bundesstelle fur Au enhandelsinformation, 1976.

(5) ULHOA CANTO, Gilberto de. Taxes affecting industrial and commercial enterprise in Brazil. Bulletin of the International Bureau of Fiscal Documentation, Amsterda, 1952, v. 6, no. 112, p. 66. DIAMOND, Walter H.. Digest of brazilian taxes and business organization. Matthew Bender, 1956. DIAMOND, Walter H.. Digest of brazilian taxes and business organization. Matthew Bender, 1958. DIAMOND, Walter H.. Digest of brazilian taxes and business organization. Overseas Press and Consultants, 1960. GUMPEL, Henry J.; DE SOUSA, Rubens Gomes. Taxation in Brazil--World Tax Series. Boston: Little Brown and Company, 1957, 373 p.. HECKERLING, Philip E.. Latin American Tax Systems. Kentucky Law Journal, 1963-1964, Vol. 52, n. 3, p. 609-630.

(6) HORNBOSTEL, Peter A.. Brazil: Withholding Taxes on Foreigners Income. Law and Policy in International Business, 1974, Vol. 6, n. 4, p. 987-1016.

(7) SWANSON, Howard. Royalties and Technical Assistance Arrangements. Taxes--The Tax Magazine, Novembro de 1958, Vol. 36, n. 11, p. 825-828.

(8) XAVIER, Alberto. The taxation of foreign investment in Brazil. Kluwer Law and Taxation, 1980, 130 p.. NETO, J. M. Pinheiro. Multinationals in Brazil. Case Western Reserve Journal of International Law, 1976, Vol. 8, n. 2, p. 311-328. EDUARD, Metzger. Die Besteuerung von Tochternehmen in Brasilien nach deutschem und brasilianischew Recht. Institut fur Iberoamerika Kunde, 1974, 182 p.. ULHOA CANTO, Gilberto de. Changing loans into equity capital. Brazilian Business, 1978, no. 3, p. 15. MARTINS, Ives Gandra da Silva. The foreign controlling shareholder and the hidden distribution of profits. Intertax, nov. /dec. 1979, p. 447/338. MARTINS, Ives Gandra da Silva. The foreign controlling shareholder and the hidden distribution of profits. Resenha Tributaria 4/80, section 1.3. MARTINS, Ives Gandra da Silva. The suplementary income tax on the remittance of dividends abroad: legal nature computation. Bulletin for International Taxation, august, 1982, International Bureau of Fiscal Documentation, p. 395/404. MARTINS, Ives Gandra da Silva. The suplementary income tax on the remittance of dividends abroad: legal nature computation. Revista IASP, p. 1/85.

(9) LACEY, Frank. Technology and Industrial Property Licensing in Latin America: A Legislative Revolution. International Lawyer (ABA), Abril de 1972, Vol. 6, n. 2, p. 388-408. International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 60a--Tax treatment of the importation and exportation of technology, know-how, patents, other intangibles and technical assistance. 1975. NATTIER, Frank E.. Limitations on Marketing Foreign Technology in Brazil. International Lawyer (ABA), 1977, Vol. 11, n. 3, p. 437-452. KANTOR, Norman D.. Restrictions on Technology Transfer in Latin America. The Trademark Reporter, 1978, Vol. 68, n. 4, p. 552- 580. BISCHEL, Jon E.. Intercompany Transfers of Technology: A Comparative Tax Analysis. International Tax Journal, Fevereiro de 1979, Vol. 5, n. 3, p. 181-197. MARTINS, Ives Gandra da Silva; COLASUONO, Miguel. Tax aspects of technology transfer within/into/out of South America. International Tax Planning Conference: 9th to 12th January, 1979. Bahamas: Maechmont Taxation Group Limited, 1979. FRENCH, Jan Hoffman. Brazil's Profit Remittance Law: Reconciling Goals in Foreign Investments. Law and Policy in International Business, 1982, Vol. 14, n. 2, p. 399-452. TAVOLARO, Agostinho Toffoli. Regime Juridico dos Investimentos Estrangeiros no Brasil. Ciencia e Tecnica Fiscal, Janeiro/Junho de 1982, no. 277 a 282. TAVOLARO, Agostinho Toffoli. Regime Juridico dos Investimentos Estrangeiros no Brasil. Boletim da Direcao Geral das Contribuicoes e Impostos--Ministerio das Financas, Lisboa. ROSENN, Keith S.. Regulation of Foreign Investment in Brazil: A Critical Analysis. Lawyer of the Americas, 1983, Vol. 15, n. 2, p. 307-366. STUBER, Walter Douglas. Transfer of Technology Agreements in Brazil. International Business Lawyer, Setembro de 1988, p. 370-373. SCOTT, W. Andrew. Technology Transfer Laws and International Franchising. International Business Lawyer, Junho de 1994, p. 256-268. PASQUALIN, Roberto (National Reporter). "Brazil". In: International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 82a.--The taxation of income derived from the supply of technology. Kluwer Law International, 1997, p. 253-271. LEONARDOS, Gabriel F. (National Reporter). "Brazil". In: International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 92a--Transfer Pricing and Intangibles. 2007.

(10) IFBD was founded in 1938 and publishes either in paper and in electronic format (e.g. Latin American Tax Handbook e Latin America--Taxation & Investment), articles about international tax law and tax aspects of several countries, including Brazil. A list of articles written by Brazilian authors published by IBFD can be found in TORRES, Heleno Taveira (organizador). Direito Tributario e Ordem Economica--Homenagem aos 60 anos da ABDF. Quartier Latin, 2010. ULHOA CANTO, Gilberto de; BILLE, Sten F. W.. The Tax Convention Between Brazil and Sweden with Brazilian and Swedish Commentaries. Amsterda: International Bureau of Fiscal Documentation, 1968, 51 p.

(11) English version: http://www.receita.fazenda.gov.br/principal/ingles/Acordo/DuplaTributDefault.htm . SITRICK, James. Conventions for the Avoidance of Double Taxation between United States and Latin America: The Proposed Convention between United States and Brazil. Taxes--The Tax Magazine, Junho de 1967, Vol. 45, n. 6, p. 380-400. KERN, Norton. Trends in Latin American Taxes. Tax Executive, Janeiro de 1968, Vol. 20, n. 2, p. 139-152. MITCHELL, Richard. United States-Brazil Bilateral Income Tax Treaty Negotiations. Hastings International and Comparative Law Review, 1997, Vol. 1221, n. 1, p. 209-240.

(12) TAVOLARO, Agostinho Toffoli. Brazil: Taxation Agreements under the New Constitution. Bulletin for International Taxation, Amsterda, 1989, Vol. 43, pag. 371. TAVOLARO, Agostinho Toffoli. A Supremacia dos Tratados Internacionais face a Legislacao Interna. Revista Diritto e Pratica Tributaria Internazionale, CEDAM--Padova, 2002, Volume LXXIII, no. 4.

(13) TAVOLARO, Agostinho Toffoli (National Reporter). "Brazil". In: International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 59b--Tax Problems Resulting from the Temporary Activity Abroad of Employees of Enterprises with International Operations. 1974. ROCHA, Roberto Paraiso. (National Reporter). "Brazil". In: International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 78a--Interpretation of double taxation conventions, 1993. SCHOUERI, L. E.. The residence of employer in the 183-day clause. Intertax, Amsterda, 1993, p. 20-29. TAVOLARO, Agostinho Toffoli. In: International Fiscal Association (IFA). The Taxation of Employee Fringe Benefits. Kluwer Law International, 1995. SCHOUERI, L. E.. "Qualifikation und Substitution im internationalen Steuerrecht". In: KIRCHHOF, Paul; LEHNER, Moris: HAUPACH, Arndt; RODI, Michael (Org.). Staaten und Steuern. Heidelberg: Muller, 2000, p. 925-943. CARVALHO, Andre de Souza. "Offshore Mineral Activities under the OECD Model Convention". In: AIGNER, Hans-Jorgen; LANG, Michael (coord.). Permanents Establishments in International Tax Law. Schriftenreihe zum Internationalen Steuerrecht, Band 29. Viena: Linde, 2003, p. 99-125. XAVIER, Manoela Floret Silva (National Reporter). "Brazil". In: International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 91b--The attribution ofprofits to permanent establishments (PEs). 2006. BICHARA, Luiz Gustavo A. S. (National Reporter). "Brazil". In: International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 92b--Conflicts in the attribution of income to a person. 2007. ROCHA, Sergio Andre; CUNHA, A. B.. "Sportsperson Taxation in Brazil". In: Felix Plaza Romero. (Org.). Guide on Sportsperson Taxation in Certain Relevant Jurisdictions. Navarra: Thompson--Aranzadi, 2008, p. 23-30. CARVALHO, Andre de Souza (National Reporter). "Brazil". In: International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 94a--Is there a permanent establishment? 2009. ROCHA, Sergio Andre. Interpretation of Double Taxation Conventions--General Theory and Brazilian Perspective. Kluwer Law International, 2009, 284 p.. BELLAN, Daniel. Individual's Income Under Double Taxation Conventions. A Brazilian Approach. Kluwer Law International, Agosto 2010, 464 p..

(14) DE SOUSA, Rubens Gomes. "Aspectos juridicos de la incidencia de la inflacion en el sistema tributario: el caso brasileno". In: Cuadernos de finanzas publicas--7. Washington: Programa Conjunto de Tributacion OEA/BID, Union Panamericana, 1968, p. 1-18.

(15) ROSENN, Keith S.. Adaptations of the Brazilian Income Tax to Inflation. Stanford Law Review, Novembro de 1968, Vol. 21, n. 1, p. 58-105. ROSENN, Keith S.. Adjusting Taxation of Business Income for Inflation: Lessons from Brazil and Chile. Texas International Law Journal, 1978, Vol. 13, n. 2, p. 165-198.

(16) ULHOA CANTO, Gilberto de, MARTINS, Ives Gandra da Silva; VAN HOORN JR., Jacobus. Monetary indexation in Brazil. Amsterda: International Bureau of Fiscal Documentation, 1983, 201 p.. MARTINS, Ives Gandra da Silva Inflation Y Tributacion. Revista de Derecho Financiero YHacienda Publica, 09/11/90, v. XL-208. International Fiscal Association--IFA ("IFA") IFA ("IFA") is a worldwide organization founded in 1938 in the Netherlands, specialised in tax matters and has among its members tax advisors from around the world. The organisation publishes two books (Cahiers de Droit Fiscal International), each on a topic of tax law. The procedure requires each country to appoint a rapporteur detailing national treatment given to the theme of the book. Thereafter, each country report is forwarded to the rapporteur responsible for the general report which considers nominations made by each country in preparing its document. Each book includes general report prepared based on the report of each country, in addition to the report itself of each country. Thus, there are several publications in English dealing with tax issues in Brazil. The list of national rapporteurs may be found in the book TORRES, Heleno Taveira (organizador). Direito Tributario e Ordem Economica--Homenagem aos 60 anos da ABDF. Quartier Latin, 2010.

(17) ULHOA CANTO, Gilberto de. "Monetary correction and the legal tender of the cruzeiro". In: ULHOA CANTO, Gilberto de; MARTINS, Ives Gandra da Silva; VAN HOORN JR., J.. Monetary indexation in Brazil. Amsterda: International Bureau of Fiscal Documentation, 1983, p. 13-16. MARTINS, Ives Gandra da Silva. "Monetary correction in the National Tax Code". In: ULHOA CANTO, Gilberto de; MARTINS, Ives Gandra da Silva; VAN HOORN JR., J.. Monetary indexation in Brazil. Amsterda: International Bureau of Fiscal Documentation, 1983, p. 32-46. TILBERY, Henry. "Indexation in the brazilian taxation system". In: ULHOA CANTO, Gilberto de; MARTINS, Ives Gandra da Silva; VAN HOORN JR., J.. Monetary indexation in Brazil. Amsterda: International Bureau of Fiscal Documentation, 1983, p. 47-98. MORAES, Bernardo Ribeiro de. "The monetary correction of tax debts within the Framework of Brazilian Law". In: ULHOA CANTO, Gilberto de; MARTINS, Ives Gandra da Silva; VAN HOORN JR., J.. Monetary indexation in Brazil. Amsterda: International Bureau of Fiscal Documentation, 1983, p. 99-135.

(18) IFA organises a world congress with seminars every year. International Fiscal Association (IFA). Adjustments for tax purposes in highly inflationary economies: proceedings of a seminar held in Buenos Aires in 1984 during the 38th Congress of the International Fiscal Association. Kluwer Tax and Taxation Publishers, 1985, 136 p..

(19) LEITE, Eduardo Cerqueira. Legal Solutions for Doing Business in a Hyperinflationary Jurisdiction: Brazil. University of Miami Inter-American Law Review, 1989-1990, Vol. 21, n. 2, p. 465-472.

(20) Available in http://www.imf.org/external/pubs/nft/1998/tlaw/eng/ch13.pdf. Access on September 10th, 2010. THURONYI, Victor (organizador). Tax Law Design and Drafting, Volume 1. International Monetary Fund, 1996.

(21) ROTHMANN, Gerd Willi. "Das Brasilianische Steuersystem in der Verfassung von 1988 (O sistema tributario brasileiro na Constituicao de 1988)". In: 43 Congresso da International Fiscal Association, 1989, Rio de Janeiro. Anais. Sao Paulo: Resenha Tributaria, 1989, p. 4-41. ULHOA CANTO, Gilberto de. Brazil: The Constitutional Tax Reform--An Overview. Bulletin for International Taxation, Amsterda, 1989, v. 43, no. 8/9, p. 79. NOVELLI, Flavio Bauer. "Notes on the Brazilian Tax System". In: DOLINGER, Jacob; ROSENN, Keith S.. Panorama of Brazilian Law. Ed. Esplanada / North South Center, p. 53-78, 1992. TAVOLARO, Agostinho Toffoli. "El Sistema Tributario Brasileno". In: Consejo Profesional de Ciencias Economicas de la Ciudad Autonoma de Buenos Aires, Noveno Congreso Tributario, Tomo II. Buenos Aires: 2001, p. 406. THURONYI, Victor. Comparative Tax Law. Kluwer Law International, 2003. HORTA-ANDRADE-RIGHI, Simone. "Le droit fiscal". In: ALMEIDA, Domingos Paiva de (organizador). Introduction au droit bresilien. L'Harmattan, 2006.

(22) AVILA, Humberto Bergmann. Teoria dos Principios--da definicao a aplicacao dos principios juridicos. 9. ed. Sao Paulo: Malheiros, 2009. AVILA, Humberto Bergmann. Theorie der Rechtsprinzipien. 1. ed. Berlim: Duncker und Humblot, 2006. 140 p. AVILA, Humberto Bergmann. Theory of Legal Principles. 1. ed. Springer, 2007. 154 p.. AVILA, Humberto Bergmann. Materiell verfassungsrechtliche Beschraenkungen der Besteuerungsgewalt in der brasilianischen Verfassung und im deutschen Grundgesetz. Baden-Baden: Nomos-Verlag-Gesellschaft, 2002. 398 p.. AVILA, Humberto Bergmann. Sistema Constitucional Tributario. Saraiva, 2004

(23) CARVALHO, Paulo de Barros. "Sistema constitucional brasileno y los principios constitucionales generales". In: XXV Jornadas Latinoamericanas y XXXIV Colombianas de Derecho Tributario--Foros y Debates. Bogota: Instituto Colombiano de Derecho Tributario, 2010. p. 463-478. VILARINO, Tanisia Martini. "Le role des principes du droit fiscal dans les droits francais et bresilien". In: STORCK, Michel; CERQUEIRA, Gustavo Vieira da Costa; DA COSTA, Thales Morais (organizadores). Les frontieres entre liberte et interventionnisme en droitfrancais et en droit bresilien--Etudes de droit compare. L'Harmattan, 2010. DERZI, M. A. M.. Les Changements de Jurisprudence Fiscale au Bresil au Regard du Principe de Confiance Legitme et de I'interet Financier Public. Revista de Estudos Tributarios, 2007, v. 100, p. 69-82. CARVALHO, Paulo de Barros. El supraprincipio de la seguridad juridica y la revocacion de normas tributarias. Revista Quincena Fiscal, 2008, v. 7, p. 11-21.

(24) BYRNE, Peter D.. Foreign Tax Problems of U.S. Companies Doing Business in Latin America. University of Miami Law Review, Abril de 1996, Vol. 50, n. 3, p. 483-498. AMARO, Abel Simao; NOBRE, Lionel Pimentel. Brazil Broadens Its Tax Base. International Tax Review, Outubro de 2000, Vol. 11, n. 9, p. 28- 31. XAVIER, Alberto. Brazil Cuts Principle of Territoriality. International Tax Review, Fevereiro de 1996, Vol. 7, n. 2, p. 19-21. HADDAD, Roberto. How Brazil Taxes International Services. International Tax Review, Vol. 14, p. 38- 41. SCHOUERI, L. E.. "Las limitaciones decurrentes de la tributacion mundial de la renta y la adopcion de la territorialidad". In: Addy Mazz; Pasquale Pistone. (Org.). Reflexiones en torno a un modelo latinoamericano de convenio de doble imposicion. 1 ed. Montevideu: Fundacion de Cultura Universitaria, 2010, p. 281-296.

(25) OPPMANN, T. Rodney. Sudam and Tax Incentives: Brazil's New Program for the Development of the Amazon. Journal of Law and Economic Development, verao de 1969, Vol. 4, n. 1, pp. 133- 139. MARTI, Mary Mercedes. Brazilian Tax Incentives to Exporters: U.S. Aspects. Tax Executive, Janeiro de 1975, Vol. 27, n. 2, pp. 171-192. DE OLIVEIRA, Andre Gomes (National Reporter). "Brazil". In: International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 93 a--Non-discrimination at the crossroads of international taxation. 2008. DUBOWY, Irene Ribeiro. Subsidies Code, Trips Agreement, and Technological Development: Some Considerations for Developing Countries. Journal of Technology Law & Policy, Junho de 2003, Vol. 8, n. 1, p. 33-68. CATAO, M. A. V.. Current Scenario of the Tax Incentives in Brazil: a comparison based on the concepts of State aid in Europe and of the Commerce clause in the United States. Intertax, 2007, v. 35, p. 638-646. COSTA, Maira. Tax Competition and Fiscal Aid in Brazil. Lap Lambert Academic Publishing, 2010, 120 p..

(26) ROTHMANN, Gerd Willi. "Verantwortlichkeit der Gesellsschaftsorgane im Brasilianischen Recht (A responsabilidade civil, penal e tributaria dos orgaos societarios no direito brasileiro)". In: SCHMIDT, Otto.. (Org.). Die Aktiengesellschaft, 1989, p. 347-354. SEHN, Paulo Rogerio. Brazil Gets Tough on Tax Crime. International Tax Review, Dez./Jan. 1995, Vol. 6, n. 1, p. 45-47.

(27) TAVOLARO, Agostinho Toffoli. "Precos de Transferencia". In: Consejo Profesional de Ciencias Economicas de la Capital Federal, Sexto Congreso Tributario--1998--Tomo I. Buenos Aires, Argentina. CARVALHO, Paulo de Barros. Precios de transferencia en el Derecho Tributario Brasileno. Analisis Tributario, Lima, 2003, v. XVI, p. 20-25. TORRES, Heleno Taveira (National Reporter). "Brazil". In: International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 95a--Tax treaties and tax avoidance: applications of anti-avoidance provisions. 2010. SANTIGAGO, Igor Mauler. Free competition: how tax evasion and tax competition distort markets--the Brazilian perspective. Intertax, 2010, Vol. 38, n. 3, p. 170-176. TORRES, Ricardo Lobo. (National Reporter). "Brazil". In: International Fiscal Association (IFA). Cahiers de Droit Fiscal International Vol. 87a--Form and substance in tax law. 2002. FERREIRA, Roberto Greco de Souza. Form versus Substance: A Comparison of Brazil's Tax System to the Tax System of the United States of America. University of Miami Inter-American Law Review, 2004, Vol. 35, n. 2, p. 311-344. RIBAS, Evelyse Carvalho. Tax Avoidance--Limits of Legality in Brazil and United Kingdom. Lap Lambert Academic Publishing, 2010, 92 p.. COELHO, Sacha Calmon Navarro. Interpretacion economica en derecho tributario: Prevalencia del contenido sobre la forma: Imposibilidad en el derecho brasileno del principio de legalidad. Revista de Derecho Financiero y Hacienda Publica, 1989, Vol. 39, no. 204, p. 1445-1464. COELHO, Sacha Calmon Navarro. "El principio de la legalidad. El objeto de la tutela". In: PISTONE, Pasquale (Org.); TORRES, Heleno Taveira (Org.). Estudios de derecho tributario e internacional: homenaje latinoamericano a Victor Uckmar. Buenos Aires: Abaco, 2005.

(28) DOMINGUES, Jose Marcos. Environmental Fees and Compensatory Tax. Law and Business Review of the Americas, 2007, v. 13, n. 2, p. 279-304. DOMINGUES, Jose Marcos. Environmental Protection, Tax System and Green Taxes. Brazil and Japan: Problems in Common? Available in http://www.japonartesescenicas.org/estudiosjaponeses/articulos/environmentalprot ection.pdf. Access on August 22nd, 2011.

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(38) Ibidem, p. 973/974.

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