{"id":35464,"date":"2011-07-14T15:07:18","date_gmt":"2011-07-14T18:07:18","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"7%e6%9c%88%e3%81%ae%e6%97%a5%e4%bc%af%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e3%81%ab44%e4%ba%ba%e3%81%8c%e5%8f%82%e5%8a%a0%e3%81%97%e3%81%a6%e9%96%8b%e5%82%ac","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2011\/07\/14\/7%e6%9c%88%e3%81%ae%e6%97%a5%e4%bc%af%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e3%81%ab44%e4%ba%ba%e3%81%8c%e5%8f%82%e5%8a%a0%e3%81%97%e3%81%a6%e9%96%8b%e5%82%ac\/","title":{"rendered":"7\u6708\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306b44\u4eba\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac"},"content":{"rendered":"<p><span style=\"font-size: small;\">7\u6708\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\uff08\u7b52\u4e95\u9686\u53f8\u59d4\u54e1\u9577\uff09\u304c2011\u5e747\u670814\u65e5\u5348\u5f8c4\u6642\u304b\u30896\u6642\u307e44\u4eba\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac\u3001\u53f8\u4f1a\u306f\u30af\u30e9\u30a6\u30b8\u30aa\u30fb\u30e4\u30ce\u526f\u59d4\u54e1\u9577\u304c\u62c5\u5f53\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: small;\">\u521d\u3081\u306bKPMG\u306e\u30de\u30ea\u30fc\u30ca\u30fb\u30cf\u30eb\u30b3\u30fb\u30e2\u30ea\u30fb\u30d3\u30aa\u30f3\u30c9\u9593\u63a5\u7a0e\u90e8\u9580\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u304c\u300c\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u51fa\u3000-ISS\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u3068PIS\uff08\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff09\/COFINS\uff08\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u7d0d\u4ed8\u91d1\uff09\u3078\u306e\u5f71\u97ff\u300d\u306b\u3064\u3044\u3066\u3001\u30b5\u30f3\u30d1\u30a6\u30ed\u5dde\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u4f01\u696d\u306e\u30b5\u30fc\u30d3\u30b9\u696d\u52d9\u306e\u8f38\u51fa\u306b\u95a2\u3059\u308b\u5404\u7a2e\u8ab2\u7a0e\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3001Ernst &amp; Young\u306e\u30f4\u30a1\u30a4\u30cd\u30fb\u30c9\u30df\u30f3\u30b4\u30b9\u30fb\u30da\u30ed\u30f3\u30fb\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u304c\u300cICMS\uff08\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09- \u7a0e\u91d1\u95d8\u4e89\u2010\u9023\u90a6\u6700\u9ad8\u88c1\u306e\u30dd\u30b8\u30b7\u30e7\u30f3\u3068\u751f\u7523\u5dde\/\u6d88\u8cbb\u5dde\u5148\u30d9\u30fc\u30b9\u3067\u306e\u7d0d\u7a0e\u8005\u3078\u306e\u5f71\u97ff\u300d\u306b\u3064\u3044\u3066\u3001\u4e3b\u306b\u5404\u5dde\u9593\u3067\u306e\u4f01\u696d\u8a98\u81f4\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u95d8\u4e89\u306e\u7d42\u7109\u3092\u76ee\u7684\u306b\u3001\u751f\u7523\u5dde\u4e26\u3073\u306b\u6d88\u8cbb\u5dde\u3067\u306e\uff29\uff23\uff2d\uff33\u6bd4\u7387\u306a\u3069\u306e\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u308b\u304c\u3001\u5404\u5dde\u77e5\u4e8b\u3084\u4e0e\u91ce\u515a\u306e\u99c6\u5f15\u304d\u3067\u56f0\u96e3\u3092\u6975\u3081\u3066\u3044\u308b\u3068\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><img title=\"Pdf\" src=\"\/img\/impar\/8\/4\/849.gif\" border=\"0\" alt=\"\" \/><a href=\"\/pdf\/Guerra Fiscal.pdf\"><span style=\"font-size: small;\">\u300cICMS\uff08\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09- \u7a0e\u91d1\u95d8\u4e89\u300d<\/span><span style=\"font-size: small;\">Ernst &amp; Young\u306e\u30f4\u30a1\u30a4\u30cd\u30fb\u30c9\u30df\u30f3\u30b4\u30b9\u30fb\u30da\u30ed\u30f3\u30fb\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/span><\/a><\/p>\n<p><span style=\"font-size: small;\">Trench,Rossi e Watanabe Advogados \u306e\u30d7\u30ea\u30b7\u30fc\u30e9\u30fb\u30d5\u30a1\u30ea\u30bb\u30ea\u7a0e\u5236\u8a34\u8a1f\u30b7\u30cb\u30a2\u5f01\u8b77\u58eb\u304c\u300cPGFN492\u53f7\u306e\u8003\u5bdf\u3000-\u3000\u6cd5\u5ef7\u306b\u304a\u3051\u308b\u6c7a\u5b9a\u4e8b\u9805\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u5fb4\u53ce\u300d\u306b\u3064\u3044\u3066\u3001\u6700\u8fd1\u306e\u5224\u4f8b\u3092\u6319\u3052\u3066\u8aac\u660e\u3001Miguel Neto Advogados Associados\u306e\u30de\u30eb\u30bb\u30eb\u30fb\u30e6\u30fc\u30b8\u30fb\u30d0\u30f3\u30c9\u5f01\u8b77\u58eb\u304c\u300c\u548c\u89e3\u306e\u305f\u3081\u306e\u6c11\u4e8b\u7d1b\u4e89\u4ef2\u88c1\u300d\u306b\u3064\u3044\u3066\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u696d\u52d9\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u7d0d\u4ed8\u91d1\u306e\u514d\u7a0e\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: small;\">\u6700\u5f8c\u306b<\/span><span style=\"font-size: small;\">Manh&atilde;es Moreira Advogados Associados\u306e\u30c0\u30cb\u30a8\u30eb\u30fb\u30bf\u30ab\u30ad\u5f01\u8b77\u58eb\u304c\u300c\u6d77\u5916\u5c45\u4f4f\u307e\u305f\u306f\u512a\u9047\u8ab2\u7a0e\u5bfe\u8c61\u56fd\u5185\u5c45\u4f4f\u8005\u306b\u95a2\u9023\u3059\u308b\u81ea\u7136\u4eba\u53c8\u306f\u6cd5\u4eba\u306b\u4f2f\u56fd\u5074\u304b\u3089\u652f\u6255\u308f\u308c\u305f\u91d1\u5229\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u9023\u90a6\u56fd\u7a0e\u5e81\u8a13\u4ee41154\u53f7\uff082011\u5e745\u670812\u65e5\uff09\u300d\u306b\u3064\u3044\u3066\u3001\u30b3\u30f3\u30bb\u30d7\u30c8\u3084\u5b9f\u4f8b\u3092\u6319\u3052\u3066\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><img loading=\"lazy\" title=\"20110714\u6cd5\u5f8b\uff11\" src=\"\/img\/par\/3\/0\/3084.jpg\" alt=\"\" width=\"600\" height=\"400\" \/><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: small;\">44\u4eba\u304c\u53c2\u52a0\u3057\u305f7\u6708\u306e\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306e\u69d8\u5b50<\/span><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal<\/w:View> <w:Zoom>0<\/w:Zoom> <w:TrackMoves \/> <w:TrackFormatting \/> <w:DoNotShowInsertionsAndDeletions \/> <w:PunctuationKerning \/> <w:DisplayHorizontalDrawingGridEvery>0<\/w:DisplayHorizontalDrawingGridEvery> <w:DisplayVerticalDrawingGridEvery>2<\/w:DisplayVerticalDrawingGridEvery> <w:ValidateAgainstSchemas \/> <w:SaveIfXMLInvalid>false<\/w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false<\/w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false<\/w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF \/> <w:LidThemeOther>EN-US<\/w:LidThemeOther> <w:LidThemeAsian>JA<\/w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE<\/w:LidThemeComplexScript> <w:Compatibility> <w:SpaceForUL \/> <w:BalanceSingleByteDoubleByteWidth \/> <w:DoNotLeaveBackslashAlone \/> <w:ULTrailSpace \/> <w:DoNotExpandShiftReturn \/> <w:AdjustLineHeightInTable \/> <w:BreakWrappedTables \/> <w:SnapToGridInCell \/> <w:WrapTextWithPunct \/> <w:UseAsianBreakRules \/> <w:DontGrowAutofit \/> <w:SplitPgBreakAndParaMark \/> <w:DontVertAlignCellWithSp \/> <w:DontBreakConstrainedForcedTables \/> <w:DontVertAlignInTxbx \/> <w:Word11KerningPairs \/> <w:CachedColBalance \/> <w:UseFELayout \/> <\/w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4<\/w:BrowserLevel> <m:mathPr> <m:mathFont m:val=\"Cambria Math\" \/> <m:brkBin m:val=\"before\" \/> <m:brkBinSub m:val=\"&#45;-\" \/> <m:smallFrac m:val=\"off\" \/> <m:dispDef \/> <m:lMargin m:val=\"0\" \/> <m:rMargin m:val=\"0\" \/> <m:defJc m:val=\"centerGroup\" \/> <m:wrapIndent m:val=\"1440\" \/> <m:intLim m:val=\"subSup\" \/> <m:naryLim m:val=\"undOvr\" \/> <\/m:mathPr><\/w:WordDocument> <\/xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState=\"false\" DefUnhideWhenUsed=\"true\" DefSemiHidden=\"true\" DefQFormat=\"false\" DefPriority=\"99\" LatentStyleCount=\"267\"> <w:LsdException Locked=\"false\" Priority=\"0\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Normal\" \/> <w:LsdException Locked=\"false\" Priority=\"9\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"heading 1\" \/> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 2\" \/> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 3\" \/> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 4\" \/> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 5\" \/> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 6\" \/> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 7\" \/> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 8\" \/> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 9\" \/> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 1\" \/> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 2\" \/> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 3\" \/> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 4\" \/> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 5\" \/> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 6\" \/> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 7\" \/> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 8\" \/> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 9\" \/> <w:LsdException Locked=\"false\" Priority=\"35\" QFormat=\"true\" Name=\"caption\" \/> <w:LsdException Locked=\"false\" Priority=\"10\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Title\" \/> <w:LsdException Locked=\"false\" Priority=\"1\" Name=\"Default Paragraph Font\" \/> <w:LsdException Locked=\"false\" Priority=\"11\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtitle\" \/> <w:LsdException Locked=\"false\" Priority=\"22\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Strong\" \/> <w:LsdException Locked=\"false\" Priority=\"20\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Emphasis\" \/> <w:LsdException Locked=\"false\" Priority=\"59\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Table Grid\" \/> <w:LsdException Locked=\"false\" UnhideWhenUsed=\"false\" Name=\"Placeholder Text\" \/> <w:LsdException Locked=\"false\" Priority=\"1\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"No Spacing\" \/> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Shading\" \/> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light List\" \/> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Grid\" \/> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 1\" \/> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 2\" \/> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 1\" \/> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2\" \/> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1\" \/> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2\" \/> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3\" \/> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List\" \/> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading\" \/> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List\" \/> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid\" \/> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light List Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 1\" \/> <w:LsdException Locked=\"false\" UnhideWhenUsed=\"false\" Name=\"Revision\" \/> <w:LsdException Locked=\"false\" Priority=\"34\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"List Paragraph\" \/> <w:LsdException Locked=\"false\" Priority=\"29\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Quote\" \/> <w:LsdException Locked=\"false\" Priority=\"30\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Quote\" \/> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 1\" \/> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light List Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 2\" \/> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light List Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 3\" \/> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light List Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 4\" \/> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light List Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Dark List Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 5\" \/> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" 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width=\"600\" height=\"431\" \/><\/p>\n<p>\u5de6\u304b\u3089\u8b1b\u6f14\u8005\u306e<span style=\"font-size: small;\">Trench,Rossi e Watanabe Advogados \u306e\u30d7\u30ea\u30b7\u30fc\u30e9\u30fb\u30d5\u30a1\u30ea\u30bb\u30ea\u7a0e\u5236\u8a34\u8a1f\u30b7\u30cb\u30a2\u5f01\u8b77\u58eb\/<\/span><span style=\"font-size: small;\">Miguel Neto Advogados Associados\u306e\u30de\u30eb\u30bb\u30eb\u30fb\u30e6\u30fc\u30b8\u30fb\u30d0\u30f3\u30c9\u5f01\u8b77\u58eb\/\u53f8\u4f1a\u306e<\/span><span style=\"font-size: small;\">\u30af\u30e9\u30a6\u30b8\u30aa\u30fb\u30e4\u30ce\u526f\u59d4\u54e1\u9577\/<\/span><span style=\"font-size: small;\">Manh&atilde;es Moreira Advogados Associados\u306e\u30c0\u30cb\u30a8\u30eb\u30fb\u30bf\u30ab\u30ad\u5f01\u8b77\u58eb<\/span><\/p>\n<p><img loading=\"lazy\" title=\"20110714\u6cd5\u5f8b5\" src=\"\/img\/par\/3\/0\/3086.jpg\" border=\"0\" alt=\"\" width=\"230\" height=\"330\" \/><\/p>\n<p><span style=\"font-size: small;\">KPMG\u306e\u30de\u30ea\u30fc\u30ca\u30fb\u30cf\u30eb\u30b3\u30fb\u30e2\u30ea\u30fb\u30d3\u30aa\u30f3\u30c9\u9593\u63a5\u7a0e\u90e8\u9580\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/span><\/p>\n<p><img loading=\"lazy\" title=\"20110714\u6cd5\u5f8b\uff16\" src=\"\/img\/impar\/3\/0\/3087.jpg\" border=\"0\" alt=\"\" width=\"175\" height=\"200\" \/><\/p>\n<p><span style=\"font-size: small;\">Ernst &amp; Young\u306e\u30f4\u30a1\u30a4\u30cd\u30fb\u30c9\u30df\u30f3\u30b4\u30b9\u30fb\u30da\u30ed\u30f3\u30fb\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/span><\/p>\n<p>&nbsp;<\/p>\n<p> <!-- ocate=350 --> <!-- mid=8954 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&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/35464"}],"collection":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/comments?post=35464"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/35464\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=35464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=35464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=35464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}