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KPMG \u306e\u30ec\u30ca\u30fc\u30bf\u30fb\u30e1\u30ed\u3000\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306f\u30d7\u30ec\u30df\u30a2\u30e0\uff08\u5272\u5897\u91d1\uff09\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u8ca1\u52d9\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u6cd5\u4ee41.598\/77 \u3068\u6cd5\u4ee412.973\/14\u306e\u5272\u5897\u91d1\u306e\u4e3b\u306a\u76f8\u9055\u70b9\u53ca\u3073\u8a08\u7b97\u65b9\u6cd5\u3001\u30b3\u30b9\u30c8\u3001\u6982\u8981\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3001\u7b2c15\u5730\u65b9\u52b4\u50cd\u88c1\u5224\u6240\u306e\u30de\u30ea\u30a2\u30fb\u30af\u30ea\u30b9\u30c6\u30a3\u30fc\u30ca\u30fb\u30de\u30c6\u30aa\u30ea\u5224\u4e8b\u4e26\u3073\u306bAoki e Falbo Advogados Associados\u306e\u30a8\u30f3\u30ea\u30fc\u30fb\u30d5\u30a1\u30eb\u30dc\u5f01\u8b77\u58eb\u306f. \u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3068\u4f01\u696d\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u3001\u975e\u6b63\u898f\u96c7\u7528\u5951\u7d04\u6cd5\u6848\u306e4,330\u53f7\/2015\u306f2015\u5e744\u6708\u306b\u56fd\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u305f\u304c\u3001\u975e\u6b63\u898f\u96c7\u7528\u5951\u7d04\u6cd5\u6848\u3067\u6d3e\u9063\u5148\u3068\u3057\u3066\u516c\u5171\u90e8\u9580\u306f\u7981\u6b62\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n

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PwC\u306e\u30b7\u30eb\u30d3\u30aa\u30fb\u30ab\u30eb\u30d0\u30fc\u30ea\u30e7\u5f01\u8b77\u58eb\u306f\u6cd5\u4ee48426\u53f7\uff082015\/04\/01\uff09\u3001PIS\/COFINS(\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\/\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u7d0d\u4ed8\u91d1)\u306e\u4e00\u90e8\u7a0e\u7387\u518d\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u30010.637\u53f7\/2002\u306b\u3088\u308b\u793e\u4f1a\u7d71\u5408\u57fa\u91d1 \u306a\u3089\u3073\u306b10.833\u53f7\/2003\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u7d0d\u4ed8\u91d1\u306e\u5909\u66f4\u70b9\u30012015\u5e744\u67081\u65e5\u304b\u3089\u958b\u59cb\u3055\u308c\u305f8.426\/2015\u3067\u306f\u91d1\u878d\u53d6\u5f15\u306b\u3088\u308b\u5229\u76ca\u306b\u5bfe\u3057\u3066PIS (0,65%)\u4e26\u3073\u306b COFINS (4%)\u3092\u5fb4\u53ce\u3059\u308b\u3053\u3068\u306a\u3069\u3092\u8aac\u660e\u3057\u305f\u3002<\/p>\n

\"Pdf\"Trench, Rossi e Watanabe Advogados\u306e\u30de\u30ea\u30fc\u30ca\u30fb\u30de\u30eb\u30c1\u30f3\u30b9\u30fb\u30da\u30eb\u30d5\u30a7\u30c3\u30c1\u5f01\u8b77\u58eb\u3000\u300cSiscoserv\uff08\u56fd\u969b\u30b5\u30fc\u30d3\u30b9\u696d\u52d9\u306e\u767b\u9332\u30b7\u30b9\u30c6\u30e0\uff09\uff0d\u8f38\u5165\u696d\u306b\u304a\u3051\u308b\u5916\u90e8\u59d4\u8a17\u56fd\u969b\u8f38\u9001\u8cbb\u306e\u6271\u3044\u300d<\/a><\/p>\n

\"Pdf\"KPMG \u306e\u30ec\u30ca\u30fc\u30bf\u30fb\u30e1\u30ed \u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3000\u300c\u30d7\u30ec\u30df\u30a2\u30e0\uff08\u5272\u5897\u91d1\uff09\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u8ca1\u52d9\u5236\u5ea6\u300d<\/a><\/p>\n

\"Pdf\"\u7b2c15\u5730\u65b9\u52b4\u50cd\u88c1\u5224\u6240\u306e\u30de\u30ea\u30a2\u30fb\u30af\u30ea\u30b9\u30c6\u30a3\u30fc\u30ca\u30fb\u30de\u30c6\u30aa\u30ea\u5224\u4e8b\u4e26\u3073\u306bAoki e Falbo Advogados Associados\u306e\u30a8\u30f3\u30ea\u30fc\u30fb\u30d5\u30a1\u30eb\u30dc\u5f01\u8b77\u58eb\u3000\u300c\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3068\u4f01\u696d\u3078\u306e\u5f71\u97ff\u300d<\/a><\/p>\n

\"Pdf\"PwC\u306e\u30b7\u30eb\u30d3\u30aa\u30fb\u30ab\u30eb\u30d0\u30fc\u30ea\u30e7\u5f01\u8b77\u58eb\u3000\u300c\u6cd5\u4ee48426\u53f7\uff082015\/04\/01\uff09\u3001PIS\/COFINS(\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\/\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u7d0d\u4ed8\u91d1)\u306e\u4e00\u90e8\u7a0e\u7387\u518d\u8a2d\u5b9a\u300d<\/a><\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

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