Resource Library

This Top Ten will explain the most relevant aspects of Public Private Partnerships (PPPs) in Colombia, including the main stages of a PPP project.

According to Brazilian law, the Accident Prevention Factor (FAP) for each company is determined according to the number of labor accidents and illnesses that have generated payment of social security benefits. The FAP calculation is mainly based on the frequency, level of importance and cost of the labor illnesses and labor accidents of each company. In recent years, the social security website has provided the specific FAP for each legal entity. Read on to learn more about FAP regulation.

Upon the enactment of Brazilian Law 9876/99, of November 26, 1999, a part of the system of social contribution payable by companies was modified, and one of the contributions payable by companies was fixed at 15% of the invoice for services rendered by work cooperatives. However, it seems that the requirement for the engaging companies to pay a 15% contribution on the invoices for services from work cooperatives is totally unconstitutional. This article explains the unconstitutionality of this law and discusses the impact of recent court decisions pertaining to this issue.

This InfoPAK (now known as ACC Guides) provides a high-level overview and practical analysis for public procurement issues and procedures in Brazil.

A discussion of the tension between Brazil's bank secrecy laws and governments' need to collect data on unpaid taxes.

A discussion of the Foreign Account Tax Compliance Act's (FATCA) reach beyond US borders, with specific focus on how Brazilian banks comply with the law.

The court-supervised reorganization of corporations introduced by the Brazilian Reorganization and Bankruptcy Law (LRF) arose in order to lower credit risk and achieve greater reductions in interests accrued on financial loans. However, little has been said about the fact that the LRF has introduced several capital market protection mechanisms, which is discussed in this article.

This Quick Overview will provide an overview on key aspects of Colombia's government contracting which are critical in order to avoid common mistakes that can be the difference between a successful selection or a disqualification, or entering into a good or bad contract with a government agency. More specifically, this Quick Overview addresses the above-linked matters related to government contracting.

Increased online trading between the United States and Europe has also heightened the need for increased caution in matters of privacy and data protection. And while there are no hard and fast rules about ecommerce between the two unions, the smooth sailing of trans-Atlantic transactions may become a bit bumpy. Enter the EU Safe Harbor as a possible solution.

The market for pharmaceutical products and medical devices in Brazil is definitely taking off. The Brazilian Public Health System (SUS) is continually increasing pharmaceutical assistance, as new drugs become available, as a result of the development of new public health policies. Read this chapter on Brazil to learn more.