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LEGAL GUIDE for the FOREIGN INVESTOR in BRAZIL Introduction

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LEGAL GUIDE for the FOREIGN INVESTOR in BRAZIL Introduction LEGAL GUIDE FOR THE FOREIGN INVESTOR IN BRAZIL Introduction It was a great satisfaction for CESA - CENTRO DE ESTUDOS DAS SOCIEDADES DE ADVOGADOS to sponsor and collaborate with the first Legal Guide for the Foreign Investor in São Paulo. This project was launched in the second half of 1991 at the request of the Special Assistance Office for International Affairs of the State of São Paulo Government, and all CESA associates were invited to partake. After choosing the topics, defining the chapters and distributing the tasks involved, in September 1992 we concluded the first edition of the guide, in both Portuguese and English. This was then printed and distributed by the State Government whenever possible at official events with international ramifications. Our members throughout Brazil received copies of the guide, which was distributed at various group meetings in São Paulo, Rio de Janeiro and Belo Horizonte. The success attained and the significant positive feedback on this project made us at CESA think of expanding and improving both its structure and scope. This was the seed for a second edition, a Portuguese/ English domestic and international project, undertaken by CESA for exclusive distribution among its members, class entities and Brazilian development and promotional organizations abroad. In August 1994 a new edition was prepared at the request of the Department of Commercial Promotion of the Ministry of Foreign Affairs. This guide was distributed at all international events sponsored by the Ministry. Starting in 1996, this guide was attached to the Ministry of Foreign Affairs page on Internet, and can be accessed by all bodies on diplomatic missions interested in foreign investment in Brazil (http://www.mre.gov.br). The fifth edition of this guide was thoroughly updated and expanded by the various CESA law firms that participated in this project. From December 1998, all of the 1000 copies of this edition were distributed and therefore we decided to review and republish the same edition to meet the ongoing demand of our members, other entities and interested parties. The consolidated success of the Guide and consequent demand for a more up-to-date version made us at CESA to start the sixth edition publication process at the begining of 2001. Once again, we counted on the contribution of several CESA law firms for updating the chapters Finally, we should mention that CESA was founded in January 1982, and today includes some 410 Brazilian law firms, with the objectives of furtherance of legal careers, professional betterment, and institutionalization of law firms throughout Brazil. São Paulo, April, 2001 CESA - Centro de Estudos das Sociedades de Advogados Clemencia Beatriz Wolthers - President Orlando Giacomo Filho - Council President Moira V. Huggard-Caine - Secretary Director http://www.braziltradenet.gov.br 1 LEGAL GUIDE FOR THE FOREIGN INVESTOR IN BRAZIL COOPERATORS The CESA Board of Directors would like to thank the following law firms that collaborated in the preparation, updating and translation of each chapter of this Legal Guide for Foreign Investors in Brazil. AMARO, STUBER E ADVOGADOS ASSOCIADOS S/C Av. Paulista, 1499, 18º andar, 01311-928 São Paulo, SP. Fone: 11 3284-9911 Fax: 11 3283-0483 e-mail: mailto:[email protected] Internet: http://www.amarostuber.com.br ARAÚJO E POLICASTRO ADVOGADOS S/C Av. Brigadeiro Faria Lima, 2894, 11º andar, 01452-002 São Paulo, SP. Fone: 11 3049-5700 Fax: 11 3845-2120/3842-6195 e-mail: mailto:[email protected] AZEVEDO SETTE ADVOGADOS S/C Rua Paraíba, 1000, 14º andar, 30130-141 Belo Horizonte, MG. Fone: 31 3261-6656 Fax: 31 3261-6797 e-mail: mailto:[email protected] Internet: http://www.azevedosette.com.br BARBOSA, MÜSSNICH & ARAGÃO Av. Almirante Barroso, 52, 32º andar, 20031-000 Rio de Janeiro, RJ. Fone: 21 3824-5800 Fax: 21 2262-5536/5537 e-mail: mailto:[email protected] BATISTELA ADVOGADOS E CONSULTORES JURÍDICOS Rua General Jardim, 770, 8º andar, conjs. C/D, 01223-010 São Paulo, SP. Fone: 11 256-7366 Fax: 11 256-7366 e-mail: mailto:[email protected] BRITO, MERCADANTE & ROCHA ADVOGADOS Rua Profº Antônio Aleixo, 523, 1º andar, 30180-150 Belo Horizonte, MG. Fone: 31 3275-1891/1709 Fax: 31 3275-2003 e-mail: mailto:[email protected] CAMARGO, DIAS ADVOGADOS ASSOCIADOS Av. Liberdade, 65, 4º andar, conj. 408, 01503-000 São Paulo, SP. Fone: 11 3107-5551 Fax: 11 3107-5551 e-mail: mailto:[email protected] http://www.braziltradenet.gov.br 2 LEGAL GUIDE FOR THE FOREIGN INVESTOR IN BRAZIL CASILLO - ADVOGADOS Rua Lourenço Pinto, 500, 80010-160 Curitiba, PR. Fone: 41 310-6800 Fax: 41 310-6868 e-mail: mailto:[email protected] CASTRO, BARROS, SOBRAL,VIDIGAL, GOMES ADVOGADOS Praia de Botafogo, 228, 15º andar, 22359-900 Botafogo, RJ. Fone: 21 2553-1855 Fax: 21 2552-1796 e-mail: mailto:[email protected] Internet: http://www.cbsvg.com.br CEGLIA NETO, ADVOGADOS Rua Paula Oliveira, 31, 04530-020 São Paulo, SP. Fone: 11 3845-5244 Fax: 11 3845-6959 e-mail: mailto:[email protected] DEMAREST E ALMEIDA ALMEIDA, ROTENBERG E BOSCOLI - ADVOCACIA Al. Campinas, 1070, 01404-001 São Paulo, SP. Fone: 11 3888-1800 Fax: 11 3888-1700 e-mail: mailto:[email protected] Internet: http://www.demarest.com.br FELSBERG,PEDRETTI, MANNRICH E AIDAR ADVOGADOS E CONSULTORES LEGAIS Av. Paulista, 1294, 2º e 3º andares, 01310-915 São Paulo, SP. Fone: 11 3141-9100 Fax: 11 3141-9150 e-mail: mailto:[email protected] Internet: http://www.felsberg.com.br GOULART PENTEADO, IERVOLINO E LEFOSSE - ADVOGADOS Rua Paes Leme, 524, 6º e 7º andares, 05424-904 São Paulo, SP. Fone: 11 3093-6700 Fax: 11 3031-5008/3819-0364 e-mail: mailto:[email protected] Internet: http://www.gpilbra.com.br GREBLER, PINHEIRO, MOURÃO E RASO ADVOGADOS S/C Rua Pernambuco, 353, 7º andar, 30130-150 Belo Horizonte, MG. Fone: 31 3261-1400 Fax: 31 3261-8199 e-mail: mailto:[email protected] Internet: http://www.gpmr.com.br http://www.braziltradenet.gov.br 3 LEGAL GUIDE FOR THE FOREIGN INVESTOR IN BRAZIL MACHADO, MEYER, SENDACZ E ÓPICE - ADVOGADOS Rua da Consolação, 247, 4º andar 01301-903 São Paulo, SP. Fone: 11 3150-7000 Fax: 11 3150-7071 e-mail: mailto:[email protected] Internet: http://www.machadomeyer.com.br MATTOS FILHO, VEIGA FILHO, MARREY JR. E QUIROGA ADVOGADOS Av. Paulista, 1499, 20º andar, 01311-928 São Paulo, SP. Fone: 11 3147-7600 Fax: 11 3147-7770 e-mail: mailto:[email protected] NEHRING E ASSOCIADOS - ADVOCACIA Av. Paulista, 1159, 17º andar, conjs. 1701/9, 01311-921 São Paulo, SP. Fone: 11 288-2577 Fax: 11 288-2071 e-mail: mailto:[email protected] NORONHA ADVOGADOS Av. Brigadeiro Faria Lima, 1355, 3º andar, 01452-919 São Paulo, SP. Fone: 11 3038-8090 Fax: 11 212-2495/7903 e-mail: mailto:[email protected] Internet: http://www.noronhaadvogados.com.br NOVAES, PLANTULLI E MORTARI ADVOGADOS Av. Brigadeiro Faria Lima, 2601, 9º andar, conj.94, 01451-001 São Paulo, SP. Fone: 11 3816-1930 Fax: 11 3813-2688 e-mail: mailto:[email protected] Internet: http://www.novaesadvs.com.br PAULO ROBERTO MURRAY - ADVOGADOS Avenida Paulista, 1499, 13º andar, 01311-928 São Paulo, SP. Fone: 11 3171-3344 Fax: 11 3171-3444 e-mail: mailto:[email protected] Internet: http://www.prmurray.com.br PINHEIRO NETO ADVOGADOS Rua Boa Vista, 254, 9º andar, 01014-907 São Paulo, SP. Fone: 11 3247-8400 Fax: 11 3247-8600 e-mail: mailto:[email protected] Internet: http://www.pinheironeto.com.br http://www.braziltradenet.gov.br 4 LEGAL GUIDE FOR THE FOREIGN INVESTOR IN BRAZIL STRAUBE ADVOGADOS Rua Cel. Xavier de Toledo, 316, 5º andar, 01048-000 São Paulo, SP. Fone: 11 255-8744 Fax: 11 214-3553 e-mail: mailto:[email protected] TESS ADVOGADOS Avenida Brasil, 471, 01431-000 São Paulo, SP. Fone: 11 3059-2900 Fax: 11 3059-2901 e-mail: mailto:[email protected] TOZZINI, FREIRE, TEIXEIRA E SILVA - ADVOGADOS Rua Líbero Badaró, 293, 21º andar, 01095-900 São Paulo, SP. Fone: 11 3291-1000 Fax: 11 3291-1111 e-mail: mailto:[email protected] Internet: http://www.tozzini.com.br TRENCH, ROSSI E WATANABE - ADVOGADOS Av. Dr. Chucri Zaidan, 920, 8º andar, Market Place Tower, 04583-904 São Paulo, SP. Fone: 11 3048-6800 Fax: 11 5506-3455 e-mail: mailto:[email protected] Internet: http://www.bakernet.com ULHÔA CANTO, REZENDE E GUERRA - ADVOGADOS Av. Pres. Antonio Carlos, 51, 12º andar, 20020-010 Rio de Janeiro, RJ. Fone: 21 3824-3265 Fax: 21 2240-7360 e-mail: mailto:[email protected] VEIRANO E ADVOGADOS ASSOCIADOS Av. Presidente Wilson, 231, 23º andar, 20030-021 Rio de Janeiro, RJ. Fone: 21 3824-4747 Fax: 21 2262-4247 e-mail: mailto:[email protected] Internet: http://www.veirano.com.br XAVIER, BERNARDES, BRAGANÇA, SOCIEDADE DE ADVOGADOS Av. Brasil, 1.008, 01430-000 São Paulo, SP. Fone: 11 3069-4300 Fax: 11 3069-4301 e-mail: mailto:[email protected] http://www.braziltradenet.gov.br 5 LEGAL GUIDE FOR THE FOREIGN INVESTOR IN BRAZIL YARSHELL, MATEUCCI E CAMARGO ADVOGADOS Av. Paulista, 1499, 3º andar, conj. 301, 01311-200 São Paulo, SP. Fone: 11 288-4322 Fax: 11 284-1644 e-mail: mailto:[email protected] Secretária Executiva: Rua Boa Vista, 254, 4º, sala 413, 01014-907 São Paulo, SP. Fone: (11) 3104-8402 Fax: (11) 3104-3352 Silvia Miranda Naufal http://www.braziltradenet.gov.br 6 LEGAL GUIDE FOR THE FOREIGN INVESTOR IN BRAZIL 1. THE BRAZILIAN LEGAL SYSTEM Brazil is organized as a federative republic, constituting the indissoluble union of the states, municipalities and the Federal District.
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