{"id":36006,"date":"2011-08-09T09:29:00","date_gmt":"2011-08-09T12:29:00","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"cir-08711-%e6%b3%95%e5%be%8b%e9%96%a2%e4%bf%82%e6%9c%88%e4%be%8b%e4%bc%9a%e6%a1%88%e5%86%85","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2011\/08\/09\/cir-08711-%e6%b3%95%e5%be%8b%e9%96%a2%e4%bf%82%e6%9c%88%e4%be%8b%e4%bc%9a%e6%a1%88%e5%86%85\/","title":{"rendered":"CIR 087\/11 \u6cd5\u5f8b\u95a2\u4fc2\u6708\u4f8b\u4f1a\u6848\u5185"},"content":{"rendered":"

\uff23\uff29\uff32<\/span>–<\/span>\uff10\uff18\uff17<\/span><\/strong>\/<\/span><\/strong>\uff12\uff10\uff11\uff11<\/span><\/strong>
<\/span>\uff12\uff10\uff11\uff11<\/span>\u5e74<\/span>\uff18<\/span>\u6708<\/span>\uff19<\/span>\u65e5<\/span><\/span><\/strong><\/p>\n

 <\/span><\/p>\n

\u5404\u4f4d<\/span><\/span><\/p>\n

\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/span>
<\/span>\u65e5<\/span> <\/span>\u4f2f<\/span> <\/span>\u6cd5<\/span> <\/span>\u5f8b<\/span> <\/span>\u59d4<\/span> <\/span>\u54e1<\/span> <\/span>\u4f1a<\/span>
<\/span>\u59d4\u54e1\u9577 \u7b52\u4e95 \u9686\u53f8<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u6708<\/span><\/strong> <\/span><\/strong>\u4f8b<\/span><\/strong> <\/span><\/strong>\u4f1a<\/span><\/strong><\/span><\/strong><\/p>\n

 <\/span><\/p>\n

\u62dd\u5553\u3000<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u6642\u4e0b\u76ca\u3005\u3054\u6e05\u6804\u306e\u3053\u3068\u3068\u304a\u6176\u3073\u7533\u4e0a\u3052\u307e\u3059\u3002<\/span><\/span><\/p>\n

 <\/span><\/p>\n

\u3055\u3066\u3001\u5f53\u59d4\u54e1\u4f1a\u3067\u306f\uff18\u6708<\/span><\/strong>\u306e\u6708\u4f8b\u4f1a\u3092\u4e0b\u8a18\u306e\u8981\u9818\u3067\u884c\u306a\u3044\u307e\u3059\u306e\u3067\u4f1a\u54e1\u5404\u4f4d\u596e\u3063\u3066\u3054\u53c2\u52a0\u3044\u305f\u3060\u304d\u307e\u3059\u3088\u3046\u3054\u6848\u5185\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/span><\/span><\/p>\n

 <\/span><\/p>\n

\u4f1a\u5408\u306f\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e\u3067\u884c\u308f\u308c\u3001\u65e5\u672c\u8a9e\u3078\u306e\u901a\u8a33\u306f\u4ed8\u304d\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u7d4c\u55b6\u306b\u6709\u7528\u306a\u60c5\u5831\u4ea4\u63db\u304c\u51fa\u6765\u307e\u3059\u306e\u3067\u3001\u51fa\u6765\u308b\u3060\u3051\u62c5\u5f53\u8005\u3092\u51fa\u5e2d\u3055\u305b\u3001\u7fcc\u65e5\u793e\u9577\u306a\u3069\u306b\u5831\u544a\u3055\u305b\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span> <\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u656c\u5177<\/span> <\/span><\/span><\/p>\n

– <\/span>\u8a18<\/span> –<\/span><\/span><\/p>\n

 <\/span><\/p>\n

\u65e5\u6642\uff1a<\/span>\uff12\uff10\uff11\uff11<\/span><\/strong>\u5e74\uff18\u6708\uff11\uff11\u65e5\uff08\u6728\uff09\uff11\uff16\u6642<\/span><\/span><\/strong> <\/span><\/strong>\uff5e<\/span><\/strong> <\/span><\/strong>\uff11\uff18\u6642<\/span><\/strong><\/span><\/strong><\/p>\n

\u5834\u6240<\/span>\uff1a<\/span>\u5f53\u6240\u4f1a\u8b70\u5ba4<\/span><\/span><\/p>\n

 <\/span><\/p>\n

\u8b70\u984c<\/span>:<\/span><\/span><\/p>\n

 <\/span><\/p>\n

 <\/span><\/p>\n

\uff11\uff0e\u300c<\/span><\/strong>Thin Capitalization (\u904e\u5c0f\u8cc7\u672c\u898f\u5236<\/span>)\u306e\u79df\u7a0e\u9762<\/span><\/span><\/strong>\u300d<\/span><\/strong><\/span><\/strong><\/p>\n

CARLOS EDUARDO TORO<\/span><\/strong> (<\/span>KPMG<\/span><\/span> <\/span>\u56fd\u969b\u4f01\u696d<\/span>\u79df\u7a0e\u90e8\u9580\u30b7\u30cb\u30a2\u30fb\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/span>)<\/span><\/span><\/p>\n

 <\/span><\/p>\n

\uff12\uff0e\u300c\u56fd\u5185\u30fb\u56fd\u969b\u5951\u7d04\u306b\u65bc\u3051\u308b\u8abf\u505c\u53ca\u3073\u4ef2\u88c1\u300d<\/span><\/strong><\/span><\/strong><\/p>\n

ADRIANO RIBEIRO LYRA BEZERRA<\/span><\/strong> (ABE, COSTA, GUIMARÃES E ROCHA NETO ADVOGADOS<\/span><\/span> <\/span>\u6c11\u4e8b\u90e8\u9580\u5f01\u8b77\u58eb<\/span>)<\/span><\/span><\/p>\n

  <\/span><\/span><\/strong><\/p>\n

\uff13\uff0e\u300c\u5916\u56fd\u4eba\u99d0\u5728\u54e1\u306e\u53d7\u5165\u308c\u53ca\u3073\u30d6\u30e9\u30b8\u30eb\u4eba\u306e\u56fd\u5916\u6d3e\u9063\u306b\u65bc\u3051\u308b\u30ea\u30b9\u30af\u306e\u56de\u907f\u300d<\/span><\/strong><\/span><\/strong><\/p>\n

    <\/span>\u300c\u30d3\u30b6\u53ca\u3073\u8ab2\u7a0e\uff1a\u3059\u3079\u304d\u4e8b\u30fb\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u4e8b\u300d<\/span><\/span><\/strong><\/p>\n

JOSÉ CARLOS WAHLE<\/span><\/strong> (VEIRANO ADVOGADOS<\/span><\/span> <\/span>\u30d1\u30fc\u30c8\u30ca\u30fc\u53ca\u3073\u6cd5\u5f8b\u5b9f\u52d9\u7ba1\u7406\u8005<\/span>)<\/span><\/p>\n

 <\/span><\/p>\n

\uff14\uff0e\u300c<\/span><\/strong>RTT (\u79fb\u884c\u7a0e\u4f53\u5236<\/span>)\uff1a\u6e1b\u4fa1\u511f\u5374\u7387\u5909\u66f4\u306b\u3064\u3044\u3066\u306e\u5354\u8b70\u89e3\u6c7a\u300d<\/span><\/span><\/strong><\/p>\n

CLÁUDIO YUKIO YANO<\/span><\/strong> (ERNST & YOUNG TERCO<\/span><\/span> <\/span>\u8ab2\u7a0e\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u90e8\u9580\u30c0\u30a4\u30ec\u30af\u30bf\u30fc<\/span>)<\/span><\/p>\n

 <\/span><\/p>\n

 <\/span><\/p>\n

\u5404\u8b1b\u6f14\u5f8c\u306b\u53c2\u52a0\u8005\u9593\u3067\u306e\u8a0e\u8ad6\u304c\u884c\u306a\u308f\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n

 <\/span><\/p>\n

\u53c2\u52a0\u8005\u30ea\u30b9\u30c8\u4f5c\u6210\u306e\u305f\u3081\u3001\u4e0b\u8a18\u306e\u901a\u308a\u51fa\u5e2d\u306e\u3054\u78ba\u8a8d\u3092\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n

 <\/span><\/p>\n

·         <\/span><\/span><\/span>ALICE<\/span><\/strong>\u5b9b<\/span><\/strong> <\/span><\/p>\n

·         <\/span><\/span><\/span>Tel.: \u3000\uff13\uff11\uff17\uff18\uff0d\uff16\uff12\uff13\uff13<\/strong><\/span> <\/span>\u307e\u305f\u306f<\/span> <\/span><\/p>\n

·         <\/span><\/span><\/span>E-mail: <\/span>secretaria@camaradojapao.org.br<\/span><\/strong><\/a><\/span> <\/span><\/strong><\/span><\/p>\n

 <\/span><\/p>\n

\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/span><\/span><\/p>\n

 <\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

\uff23\uff29\uff32–\uff10\uff18\uff17\/\uff12\uff10\uff11\uff11\uff12\uff10\uff11\uff11\u5e74\uff18\u6708\uff19\u65e5   \u5404\u4f4d \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a\u59d4\u54e1\u9577 \u7b52\u4e95 \u9686\u53f8   \u6708 \u4f8b \u4f1a   \u62dd\u5553\u3000   \u6642\u4e0b\u76ca\u3005\u3054\u6e05\u6804 …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/36006"}],"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=36006"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/36006\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=36006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=36006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=36006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}