Wealth & Risk Management Blog

William Byrnes (Texas A&M) tax & compliance articles

Posts Tagged ‘Brazil’

Brasil e FATCA – troca de informações fiscais entre Brasil e Estados Unidos

Posted by William Byrnes on December 18, 2014


A Academia Tributária promove nesta sexta (19), às 10 horas, na OAB/SC, o curso Brasil e FATCA: troca de informações fiscais entre Brasil e Estados Unidos. O curso será nas dependências da Escola Superior da Advocacia.

O palestrante será do professor William Byrnes, dos Estados Unidos, autor de mais de 1.000 artigos publicados na área tributária.

See OAB/SC

Posted in FATCA | Tagged: , , | Leave a Comment »

Contentious Issues of the Brazilian World Cup Law

Posted by William Byrnes on July 31, 2013


by Patricie Barricelli, Attorney, São Paulo Bar Association, Brazil *

The Brazilian General World Cup Law was enacted last June with the aim to amend Brazil’s legal regime for sporting events as required to meet International Federation of Association Football (Fédération Internationale de Football Association, hereinafter “FIFA”) hosting country requirements.  However, some politicians and scholars have proposed that the host country event requirements imposed by FIFA conflict with some important aspects of Brazilian laws that should be preserved.  Brazil’s recent hosting of the FIFA Confederation Cup has re-ignited the debate.

Read Patricie Barricelli’s full analysis of these contentious issues at: LexisNexis® Legal Newsroom International Law

* Please send questions or comments to the Author Patricie Barricelli e-mail: patricie.barricelli@yahoo.com.br. Ms. Barricelli is a legal compliance counsel for a tier 1 Brazilian financial institution, specializing in consumer financial law

 

Posted in Uncategorized | Tagged: , , , , , , , | 1 Comment »

Business Transactions and Contract Drafting courses for Brazilians

Posted by William Byrnes on May 8, 2012


Business Transactions and Contract Drafting courses for Brazilians
11 – 27 June (3 weeks, about 90 classroom training hours) in San Diego on campus

Partners include OAB, AGU, UNAFE, and APAMAGIS

– (International) Contract Drafting
– Business Transactional Law
– US Legal Research and Writing
– Intro to US Law

Individualized and group practical case studies with feedback

Contact William Byrnes wbyrnes@tjsl.edu
Or see the law school website for more information http://www.tjsl.edu/graduate/leep

Posted in Courses | Tagged: , , , , , , | Leave a Comment »

Brazil – U.S. Legal Education Exchange Program (LEEP)

Posted by William Byrnes on July 30, 2011


Brazil-U.S. Legal Education Exchange Program (LEEP)

http://www.tjsl.edu/news-media/2011/3711

On Thursday, July 28, the 72 Brazilian lawyers who studied at Thomas Jefferson School of Law for the month said “adeus” to the law school and to each other in a closing ceremony in the Earl B. Gilliam Moot Court Room.

“It’s the end of a journey but it’s the beginning of a new journey,” said Carla McEwen, the director of the Brazilian exchange program at TJSL. “

“We are privileged to have been able to accommodate you for the past month,” William Byrnes, Associate Dean for Distance Learning, told the lawyers, who were here to study the U.S. legal system as well as learn something about American culture. “We hope we have created lasting relationships between the United States and Brazil.”

The program is formally called the Brazil – U.S. Legal Education Exchange Program (LEEP), and this was its first year of operation. Next year, Thomas Jefferson students will be going to Brazil to study and more Brazilian lawyers will be coming to San Diego.

“I am very, very glad I participated in the program,” said Barbara Gimenez, one of the participants. “I highly recommend it to my colleagues in Brazil.”

“It was a good overview of the U.S. legal system,” according to Julia Cadete, another participant. “The course fulfilled its goals.”

Luiz Fabricio said it was an enlightening experience for him. “I not only found out about the U.S. legal system, but I got to know the lovely San Diego and its many wonders.”

“We were learning every moment we were here,” said Franciann Araujo, “even when we were not in the classroom. It wasn’t just a legal exchange, but a cultural exchange as well.”

Carla McEwen was happy the students benefitted from the program, adding “we did benefit greatly too.” She is “very sad to see them go,” but has a sense of accomplishment that the exchange program went so well. “We fulfilled our mission.”

Members of the Attorney General Union (AGU), Central Bank, SUSEP (Seguros), and members of the Sao Paolo Bar may contact William Byrnes at wbyrnes@tjsl.edu or Carla McEwen (mcewenc@tjsl.edu) for more information for sessions in November 2011 (Central Bank only), January 2012 (all government) and next July 2012.

Posted in Courses, Uncategorized | Tagged: , , , , , | Leave a Comment »

CAASP firma convênio com a Thomas Jefferson School of Law, da San Diego Califórnia (EUA)

Posted by William Byrnes on May 10, 2011


Inscritos na OAB-SP têm desconto de 20% em curso internacional que começa no dia 5 de julho

A Caixa de Assistência dos Advogados de São Paulo (CAASP), por meio do seu Clube de Serviços, acaba de formalizar parceria com a Thomas Jefferson School of Law (TJSL), de San Diego, Califórnia (EUA). Agora, os inscritos na OAB-SP têm desconto de 20% no curso de verão “Introdução ao Sistema Legal Norte-Americano” (Introduction to US Legal System), que será ministrado de 5 a 28 de julho. Em vez dos US$2 mil usuais, os advogados paulistas pagarão apenas US$1,6 mil. Há também oferta de estadia por valores diferenciados.

Para se matricular, o advogado deve cumprir o seguinte procedimento: no endereçowww.tjsl.edu/graduate/caasp, acionar o aplicativo TJSL/SC/2011, imprimir e preencher a ficha de inscrição. Em seguida, é preciso escanear o documento e enviá-lo para mcewenc@tjsl.edu, endereço eletrônico da professora Carla Lima de Castro McEwen, coordenadora pedagógica do curso.

“O curso habilita para o Exame da Califórnia Bar Association e conta com renomados professores norte-americanos, além da advogada brasileira Carla McEwen, coordenadora pedagógica, que garantirá aos brasileiros todo o suporte necessário em língua portuguesa”, destaca o assessor para Assuntos Institucionais da CAASP, George Augusto Niaradi. “Com mais esta parceria na esfera educacional, a Caixa prossegue em uma de suas linhas prioritárias, que é disponibilizar a todos os segmentos da advocacia paulista cursos que supram sua necessidade de atualização permanente”, afirma o presidente da Caixa de Assistência, Fábio Romeu Canton Filho.

O curso “Introdução ao Sistema Legal Norte-Americano” proporciona uma visão geral da linguagem norte-americana sobre o sistema jurídico baseado na jurisprudência (commom law). O aluno tem a oportunidade de conhecer a estrutura da linguagem jurídica usada na prática legal nos Estados Unidos em petições, apelações ou correspondências, além de participar de uma série de palestras. A programação contempla 15 horas semanais de aulas presenciais e 15 horas semanais de pesquisa e estudos.

A Thomas Jefferson School of Law nasceu em 1969 como campus de San Diego, na Califórnia, da Western University College of Law, tendo evoluído até tonar-se uma escola  de Direito de ponta, assim reconhecida tanto por estudantes dos Estados Unidos quanto de diversas partes do mundo. Um fato marcante na história recente da TJSL é a construção de um moderníssimo campus em San Diego Downtown East Village, perto do coração da comunidade jurídica da cidade. As primeiras aulas nas novas instalações foram ministradas em janeiro de 2011. Dotada de um corpo docente de classe mundial, a TJSL conta com três centros de excelência acadêmica: o Center for Global Legal Studies, o Centro para o Direito e Propriedade Intelectual e  Centro de Direito e da Justiça Social – todos os três centros têm alcançado destaque em suas áreas por meio de ofertas de cursos e programas de extensão.

Posted in Courses | Tagged: , , , , , , , , , , | 1 Comment »

Brazilian Investments and Structures webinar lectures begin Feb 1st

Posted by William Byrnes on January 26, 2011


Dates: Lectures starting Tuesday February 1st, ending 10 weeks later by Friday April 8th

Course access begins upon payment

Time – 5:30pm Eastern (New York time) Tuesdays

Medium – Wimba live lectured webcam video-conference and TWEN (Westlaw) course-ware

Course Description – This course will concentrate on the Brazilian corporate structures, tax & financial systems, regulations and compliance, focusing on the practical aspects of doing business in Brazil. We will also discuss the impact of the recent changes in tax/corporate laws and regulations.

Tuition – continuing education audit student – only US$997

Enrollment Contact: Associate Dean William H. Byrnes – wbyrnes@tjsl.edu

or call +1 (619) 961-4211

LexisNexis will make available to all students at a 76% discount the international tax treatise Foreign Tax & Trade Briefs covering 110 countries !

Posted in Courses | Tagged: , , , , , , , | Leave a Comment »

Brazilian Taxation and Investment (in-depth video-conference course) February 1st – April 7th

Posted by William Byrnes on January 10, 2011


This 10 week live online video-conference course on Brazil will be taught in English (but all attendants may use Portuguese to ask and respond to questions) by several renown Brazilian specialists who have extensive out-of-country experience, working as international counsel for large multinational companies, big 4 firms, and government.

Please contact Associate Dean Prof. William Byrnes if you are interested in enrolling in this executive education course.  wbyrnes@tjsl.edu or skype: professorbyrnes  All lectures are recorded for playback during the ten weeks.  Lexis access is included.

Tax System:

  1. Overview – Main taxes;
  2. Corporate Taxation: Corporate Income tax and Social Contribution;
  3. Simplified tax regime;
  4. Accounting Rules (IFRS and SPED);
  5. Investment incentives;
  6. Developing a Tax Strategy in Brazil;
  7. Tax avoidance versus Tax Evasion

General Overview of Brazilian Indirect Taxes

  1. VAT;
  2. Other Indirect Taxes;

Foreign Investments:

  1. Brazilian Central Bank (Regulations, Registrations and forms);
  2. Dividends, Royalties, Loans, etc;
  3. Capital Gains;
  4. Foreign Trade Rules (Import and Export transactions);

Mergers & Acquisitions;

  1. Corporate aspects;
  2. Tax implications;

Financial System:

  1. Organization,
  2. Newcomers,
  3. Competition,

Foreign Companies:

  1. Tax credit
  2. Withholding Tax;
  3. Financing issues;
  4. Permanent Establishment;
  5. Low-tax Jurisdictions (Tax Haven Countries);
  6. Tax treaties

Transfer Pricing

Industrial Property Rights

Posted in Courses | Tagged: , , , , , , , | 1 Comment »

Brazilian Taxation and Investment (in-depth video-conference course) January 24th – March 31st

Posted by William Byrnes on December 21, 2010


Coat of arms of Brazil

Image via Wikipedia

This 10 week live video conference course on Brazil will be taught in English (but all attendants may use Portuguese to ask and respond to questions) by several renown Brazilian specialists who have extensive out-of-country experience, working as international counsel for large multinational companies, big 4 firms, and government,  by concentrate on the Brazilian corporate structures, tax & financial systems, regulations and compliance, focusing on the practical aspects of doing business in Brazil.  We will also discuss the impact of the recent changes in tax/corporate laws and regulations.

Please contact Associate Dean Prof. William Byrnes if you are interested in enrolling in this executive education course.   wbyrnes@tjsl.edu (or my gmail williambyrnes@gmail.com) or skype: professorbyrnes or telephone + 1 619 374 6955

Tax System:

  1. Overview – Main taxes;
  2. Corporate Taxation: Corporate Income tax and Social Contribution;
  3. Simplified tax regime;
  4. Accounting Rules (IFRS and SPED);
  5. Investment incentives;
  6. Developing a Tax Strategy in Brazil;
  7. Tax avoidance versus Tax Evasion

General Overview of Brazilian Indirect Taxes

  1. VAT;
  2. Other Indirect Taxes;

Foreign Investments:

  1. Brazilian Central Bank (Regulations, Registrations and forms);
  2. Dividends, Royalties, Loans, etc;
  3. Capital Gains;
  4. Foreign Trade Rules (Import and Export transactions);

Mergers & Acquisitions;

  1. Corporate aspects;
  2. Tax implications;

Financial System:

  1. Organization,
  2. Newcomers,
  3. Competition,

Foreign Companies:

  1. Tax credit
  2. Withholding Tax;
  3. Financing issues;
  4. Permanent Establishment;
  5. Low-tax Jurisdictions (Tax Haven Countries);
  6. Tax treaties

Transfer Pricing

Industrial Property Rights

Posted in Courses | Tagged: , , , , , , | 2 Comments »

 
%d bloggers like this: