Law Commons^™

Transfer Pricing: Un Guidelines -- Brazil, Richard Thompson Ainsworth

Faculty Scholarship

The UN Practical Manual on Transfer Pricing for Developing Countries endeavors to provide “clearer guidance on the policy and administrative aspects of applying transfer pricing analysis.” Chapter 10 is particularly noteworthy. It sets out specific country practices. The rules in Brazil, China, India and South Africa are offered as templates for developing countries to follow.

This article considers the Brazilian contribution to Chapter 10. Although some writers believe that developing countries should adopt the Brazilian model this article suggests otherwise. Even though it is a theoretically simple system, some aspects of the Brazilian model consistently work to the fiscal disadvantage …

Time To Join The “Bit Club”? Promoting And Protecting Brazilian Investments Abroad, Lucas Bento

Lucas Bento

The growing internationalization of Brazilian organizations calls for a greater array of investment protections available to them, particularly as they weave through an increasingly competitive and uncertain global economy. This article argues that the Brazilian government should consider ratifying BITs so as to provide greater protections to its own – domestic – investors.

To Compete Globally, Brics Nations Need Reputation, Not Imitation, Ahmed E. Souaiaia

Ahmed E SOUAIAIA

The economic, political, and social rise of the Western block of nations was founded on the single most enduring currency: reputation. Reputation, the source of credibility and trust, is the real asset that allows the U.S. to project its stature around the world. BRICS nations cannot rise to prominence by mimicking developed countries. They must build their reputation first. Wealth is only a byproduct of this more precious commodity, and countries who have it can squander it just as emerging economies can acquire it. For either of those results to happen in any country, circumstantial conditions and principled actions must …

Stopping Mtic -- With A 3rd Invoicing Directive, Richard Thompson Ainsworth

Faculty Scholarship

A Third Invoicing Directive for the EU VAT seems to be a foregone conclusion. Corrections are needed in the Second Invoicing Directive. The hallmark of the next Directive will be its application of digital invoice technology. The Commission’s proposals will include adoption of tax-technology advances in invoice-control that are currently in use outside the EU. The next Invoicing Directive will require comprehensive e-invoicing, invoices that are digitally signed, and invoices that are fed into a system of relational databases that match transaction data across the Single Market. There will be real-time EU sales/purchases lists, and remote/real-time audit functionality.

This will …

Highway Tolls In Brazil And The Lawfulness Principle, Fabio C. Theophilo

Electronic Thesis and Dissertation Repository

Brazil’s toll-highway system is among the most extensive tolling systems on the planet. This extensive toll-highway system affects millions of Brazilians, particularly because it is increasingly difficult for Brazilians to move between work and home without passing through a number of toll gates. Moreover, most toll roads in Brazil have been conceded from the government to private actors, and regulations governing the actions of these private actors (and the rates they charge to highway users) are sparse. This thesis will examine the nature of the highway toll industry in Brazil, the laws conceding toll roads to private actors, and the …

Moral, Politics And Method: The Influence Of Ronald Dworkin´S Philosophy On The Brazilian Supreme Court, Luciano Del Monaco, Nuria López

Nuria López

This article analyses the influence of Ronald Dworkin´s philosophy on the Brazilian Supreme Court. After the Constitution of 1988, the Supreme Court gained a new and broader role in Brazilian political scene. At this time, the work of Ronald Dworkin (and its Brazilian editions) became popular and served as justification for the most important cases on the Supreme Court: the fidelity of Congressist´s members on their Political Party; the permission of embryonic stem cells research; the unconstitutionality of press regulation; and the homosexual civil union. Dworkin´s philosophy is a part of the changing-role of the Supreme Court in Brazil. This …

The Ethics Of ‘Responsibility While Protecting’: Brazil, The Responsibility To Protect, And Guidelines For Humanitarian Intervention, James Pattison

Human Rights & Human Welfare

In the aftermath of the NATO intervention in Libya, the responsibility to protect (RtoP) doctrine has received considerable blowback. Various states, most notably some of the ‘BRICS’ states (Brazil, Russia, India, China, and South Africa), claimed that NATO exceeded its mandate given to it by United Nations Security Council (UNSC) Resolution 1973 (by allegedly focusing on regime change rather than on the protection of civilians), was inappropriate in its target selection, violated the arms embargo by transferring arms to rebels, and generally caused too much harm to civilians and civilian infrastructure.1 It was also suggested that the UK, US, and …

Mechanisms Of Control On The Circulation Of Foreign Capital, Products And People In Brazil, Quinn Smith, Olavo Franco Bernardes

University of Miami Inter-American Law Review

No abstract provided.

Explaining The Progression Of The Rights Of Same-Sex Couples In South America, Daniel De La Cruz

San Diego International Law Journal

A trend of rights advocacy has recently developed in the international community. Organizations dedicated to the principle of advancing the rights of historically under-represented and oppressed social groups have proliferated around the globe. The growth of the gay rights movement in recent years has resulted in the expansion of civil liberties afforded to same-sex couples. The movement has gained significant success in symbolic expression. Even without much knowledge of the movement, one typically associates a rainbow flag, the Greek letter lambda, and the word “pride” with the effort. Unfortunately, the movement has not achieved comparable substantive success. Same-sex couples continue …

A Convenient Path For The Brazilian Branches Of Government: Executive Supremacy, Carlos Bolonha

Schmooze 'tickets'

No abstract provided.

Regulation Of Private Equity In Brazil: Policy Questions Presented And Critique, Shannon Guy

Michigan Business & Entrepreneurial Law Review

In this note, I explore some of the policy questions affecting Brazil’s private equity industry that the country must tackle. In Part II, Section A, I begin by asking the threshold question of whether the Brazilian government should play an active role in encouraging the growth of the private equity industry. I resolve that Brazil should play an active role in encouraging the industry’s growth to encourage several possible benefits to the real economy. Private equity may benefit the economy by providing job growth and job preservation, improved access to credit for firms that would not otherwise have funds, and …

Linking Disability Rights And Democracy: Insights From Brazil, Lyusyena Kirakosyan

Societies Without Borders

This article explores the purport and portent of the 2006 United Nations Convention on the Rights of Persons with Disabilities (UNCRPD) for disabled Brazilians. The analysis proceeds in three stages. First, it traces the evolution of the Convention as the culmination of a 30-year dialogue between the UN, governments and civil society organizations worldwide. As a legally binding instrument, the UNCRPD enables disabled citizens and interested civil society organizations to hold signatory states accountable for the protection and furtherance of disability rights. Second, the article examines how the Brazilian government came to adopt the Convention and how it has implemented …

Hard, Soft & Uncertain: The Guarani Aquifer And The Challenges Of Transboundary Groundwater, David N. Cassuto

Elisabeth Haub School of Law Faculty Publications

This Article begins with an overview of the ecology of the Guarani Aquifer region before turning to the legal and ecological problems it faces. Because the majority of the Guarani Aquifer underlies Brazil (with the rest residing below Argentina, Paraguay, and Uruguay), the laws and policies of Brazil have a significant managerial impact. Consequently, the Brazilian legal regime forms the focus of the first Part of the Article. The Article then analyzes the international transboundary framework before turning to the recently enacted Agreement on the Guarani Aquifer. This Agreement, signed but not yet ratified by four countries, represents a major …

Brazil's Economic Success: Between The Classic And The New Developmental State Models, Gabriel Garcia

Faculty of Law, Humanities and the Arts - Papers (Archive)

In the aftermath of the Asian financial crisis, developing countries began questioning the neo-liberal development paradigm embedded in the so-called ‘Washington Consensus’ sponsored by international financial institutions such as the World Bank and the International Monetary Fund (IMF). The debate was reopened to discuss not only about which economic model was most suitable to promote development but also the role of the government and law in the development process.

A Series Of Unfortunate Events In Rio, Or What I Did On My Summer Vacation, Becky Jacobs

College of Law Faculty Scholarship

This essay describes a particular “day in the life” of the author in Rio de Janeiro and explores how it could be perceived as a series of experiential metonyms for a number of concepts related to the authority and influence of law in Brazilian society.

Dignité/Dignidade: Organizing Against Threats To Dignity In Societies After Slavery, Rebecca J. Scott

Book Chapters

This chapter is not an attempt to join the fractious debate over philosophical first principles or juridical first usages of the term 'dignity'. Instead, it explores the tight connection between the institution of slavery and the giving of specific meanings to the concept of dignity, in particular times and particular places. To explore the dynamics of the intertwined process of creating and drawing upon meaning for the terms 'dignity' and 'slavery', I examine two historical movements that emerged after formal abolition.

Pitfalls In Brazilian Bankruptcy Law For International Bond Investors, Jeffrey M. Anapolsky, Jessica F. Woods

Journal of Business & Technology Law

No abstract provided.

Managing Global Supply Chains: Coca Cola And Sugar In Brazil, Caroline Bradley

Articles

No abstract provided.

The Importance Of Information And Participation Principles In Environmental Law In Brazil, David N. Cassuto, Romulo S.R. Sampaio

Elisabeth Haub School of Law Faculty Publications

This article explores the two different kinds of uncertainty, ‘hard’ uncertainty (unknown unknowns) and ‘soft’ uncertainty (known unknowns), in the context of environmental law decision making. First, the authors argue that these different categories should not be treated the same when facing decisions under uncertainty. To deal with these different uncertainties, a tiered risk analysis process is called for, using participatory techniques to turn hard uncertainty into (more manageable) soft uncertainty as well as to increase the legitimacy of environmental decision making, even in cases of hard uncertainty. This methodology can and should apply to all instances of domestic, transnational …

A Series Of Unfortunate Events In Rio, Or, What I Did On My Summer Vacation, Becky Jacobs

College of Law Faculty Scholarship

This essay describes a particular “day in the life” of the author in Rio de Janeiro and explores how it could be perceived as a series of experiential metonyms for a number of concepts related to the authority and influence of law in Brazilian society.

The Long, Lingering Shadow: Slavery, Race, And Law In The American Hemisphere (Introduction), Robert J. Cottrol

GW Law Faculty Publications & Other Works

This essay is the introduction to the recently published book, The Long, Lingering Shadow: Slavery, Race , and Law in the American Hemisphere (University of Georgia Press, 2013). Students of American history know of the law’s critical role in developing a system of racial hierarchy in the United States. The Long, Lingering Shadow shows that this history is best appreciated in a comparative perspective. The volume looks at the parallel legal histories of race relations in the United States, Brazil, and Spanish America. It takes the reader on a journey that begins with the origins of New World slavery in …

Brazil's Adhesion To The Cisg Consequences For Trade In China And Latin America, Edgardo Muñoz

Edgardo Muñoz

Given Brazil’s current international trade volumes, its adhesion to the United Nations Convention on Contracts for the International Sale of Goods of 1980 (CISG) will mean an important step towards the globalization of international sales law. In this atmosphere of expectancy, a couple of questions come up: Is a further step towards globalization in this something to be celebrated? What are the consequences of Brazil’s adhesion to the CISG for global and regional trade? Before answering these questions through this chapter, we would like to make an introductory comment on globalization and its relationship with the CISG

Transnational Legal Practice (International)[2010-2012], Laurel S. Terry

Laurel S. Terry

This article covers three years of Transnational Legal Practice developments outside of the US. (It is the companion piece to 47 Int'l Law. 499 (2013) which discusses US developments.) This article discusses the approval of an Alternative Business Structure licensing system by the UK Solicitors Regulation Authority and its subsequent issuance of ABS licenses. The second section reviews the emergence of the “Troika” as a new regulatory influence in Europe, citing as an example the joint ABA-CCBE letter to the IMF. (The Troika refers to the International Monetary Fund, the European Central Bank, and the European Commission.) The third section …