Brazil

1 Chapter Basic knowledge

• Chapter

  •  1 Chapter Basic knowledge

    1.1 Basic Knowledge

    1.2 Political System and History

     2 Chapter Investment Environment

    2.1 Economy

    2.2 Investment Environment

    2.3 Summaries of Religions

    2.4 Investment Regulations

    2.5 Investment Incentives

    2.6 References

     3 Chapter Incorporation

    3.1 Feature of Business Location

    3.2 Establishment of Business Location

    3.3 Liquidation and Evacuation (Dissolution) of Company

    3.4 References

     4 Chapter M&A

    4.1 Trends in M & A in Brazil

    4.2 Laws and Regulations Concerning M & A

    4.3 Tax on M & A

    4.4 Basics of M & A Scheme

    4.5 Other Issues

    4.6 Reference

     5 Chapter Accounting

    5.1 Accounting System

    5.2 Disclosure System

    5.3 Audit System

    5.4 References

     6 Chapter Labor

    6.1 Working Environment

    6.2 Labor Law

    6.3 Social Security System

    6.4 Points that Should Pay Attention to When Japanese Assigned to a Foreign Office

    6.5 References

     7 Chapter Q&A

    7.1 Tax

• 1.1 Basic Knowledge

  • 1-7 Population.

     Brazil has a population of 202,769,000 people; the female population is majority, with 101,835,796 women, 50.83% of the total, whereas men are 98,526,129 representing 49.17%.

  • 1-1 Official Country Name

     Federal Republic of Brazil (República Federativa do Brasil)

  • 1-2 National Flag

     

    The official adoption of the Brazilian national flag came four days after the country was proclaimed a republic on November 19, 1889.

    The green of the Brazilian flag means lush green meadows country. Yellow gold is representative widely found in Brazil. The view of the night sky in Rio de Janeiro on 15 November 1889 is given expression in the blue color of the flag, while the stars that are scattered throughout the body of the flag symbolize various Brazilian states. Equatorial milk-white strip with the words "Order and Progress" inscribed on it means "order and progress". These phrases are the brain-child of French positivist philosopher Auguste Comte, who was also admired in Brazil.

  • 1-3 National Land / Area

     It is the largest country in South America. It occupies about half of the South American territory. It is among the five largest countries in the world, after Russia, China, Canada and the United States. The total area is 8,516,000 square km²

  • 1-4 Capital

     Brasilia. 

  • 1-5 Climate

     Weather conditions in Brazil correspond to a mild subtropical climate. The average temperature is 22 ° C to 31 ° C.

    The prevailing climate is rainy equatorial climate and the dry and humid tropical climate.

     

    1-5-1 Brasilia

    Brasilia is the capital of Brazil since 1960; replaced Rio de Janeiro is located in the central part of the country. The construction of the city began in 1956, with the main urban planner Lucio Costa and architect Oscar Niemeyer. In 1960, it officially became the capital of Brazil. The city was completed thanks to the political and financial support given by President Juscelino Kubitschek. From the change of equity transfer of the principal organs of the federal government to the new capital began with the change of the headquarters of the Executive, Legislative and Judicial Branches of President Juscelino Kubitschek Federal. The intention was to develop an “utopic model of city "where there were no social classes. Nowadays there are more than 2.6 million residents in the capital, a tenth of whom work for the government or the Federal District.

     

    1-5-2 Manaus

    It is the capital of Amazonas state, and main financial, corporate and economic center of the northern region of Brazil. Today Manaus is connected to the most important ports in the world through its intense river traffic.

    It was founded in 1669 by the Portuguese, but was released in the early twentieth century, the rubber boom. Among the city's exports include rubber, Brazil nuts, timber and other products. Its main economic activities are oil refining, food industry, tourism and the manufacture of soaps and chemicals. Its main economic engine is the Free Economic Zone of Manaus. The Free Economic Zone of Manaus was established by Decree Law No. 288 of February 28, 1967 to assist the development of the region, promote productive and better social integration of this region with the rest of Brazil and guarantee national sovereignty over their borders. The model of the Free Economic Zone of Manaus is administered by the Superintendence of the Free Economic Zone of Manaus (SUFRAMA), the Brazilian government autarchy linked to the Ministry of Development, Industry and Foreign Trade (MDIC).

     

    1-5-3 Rio de Janeiro

    It is the second largest city in Brazil, boasts the busiest international tourism in the country and is the first Olympic city in South America.

    It was the imperial capital of Brazil since 1822, when the nation declared its independence from Portugal and retained that rank until the inauguration of Brasilia in 1960.Cuenta with 6,500,000 inhabitants and represents the second largest GDP in the country and the 30th largest world.

    1-5-4 Sao Paolo

    It is the main city of the metropolitan region of São Paulo. Is the largest city in America and the main financial center in Brazil. Some sources place it as the best city to do business in Latin America. São Paulo emerged as a Jesuit mission, bringing in their territories first inhabitants of both European and Indian origin. Over time, the town finished distinguished as shopping and services relative regional importance. São Paulo's economy has become increasingly based on the tertiary sector, focusing on services and businesses in the country

  • 1-6 Time Difference.

     Between Brazil and Japan there are 12 hours apart.

    Brazil has 12 hours unless Japan. Brazil is currently in summer time, but Japan does not.

  • 1-8 Language

     The official language is Portuguese, although Brazilians have joined their language words and phrases from other languages of immigrants as German and Italian.

  • 1-9 Currency

    Real

  • 1-10 Religion

     Religions:

    Catholic: 74%

    Protestant: 15.4%

    Atheism: 7.4%

    Spiritualism: 1.3%

    Afro-Brazilian: 0.3%
• 1.2 Political System and History

  • 2-1 Political System

     Brazil is a Federal Republic of presidential regime, administratively divided into 26 states and a Federal District, with a total of 5,024 municipalities distributed among states. The State Government is exercised by the action of three constituted powers: Executive, Legislative and Judicial.
     

    2-1-1Administration

    The Constitution currently in force was enacted in October 1988. According to this constitution, the elected president serves a term of 5 years. All 26 states have their own popular elections, legislatures and governments.

     

    2-1-2 Congress

    Legislative power in Brazil is –bicameral chamber (Senate/Deputies) consisting of 81 senators and 513 deputies.

  • 2-2 Brazilian Main History

     2-2-1 Colony period

    Brazil was colonized by the Portuguese from 1500 until independence in 1822. In this period, Brazil was under the political domination of Portugal.

    Brazil´s tree for Portugal was a great commercial possibility, whose crust produced a red dye used to dye textiles. Among the strategic reasons, the main fight for the Portuguese was against the Spanish and French ambitions for this country.

    In 1533, King of Portugal, John III, divided the territory of Brazil in 13 strips or captaincies, 150 miles wide each, which influenced in the deprived character of the Portuguese colonization. These captaincies were distributed or granted to Portuguese noble for life and hereditary order to obtain the best performance with minimal cost to the metropolis. The nobles who received them pledged to evangelize the natives, recruiting colonists and economically develop the captaincy.

    The economy of the whole period is characterized by the large estates and the use of slave labor.

     

    2-2-2 Independence・Monarchical Period

    Independence comprises a series of political events between 1821 and 1825, most of which included conflicts between Brazil and Portugal with regard to the proclamation of independence by the Empire of Brazil on September 7, 1822.

    One of the main events that led to independence was the invasion of the Iberian Peninsula by Napoleon's troops. That forced the Portuguese royal family and its extensive cut to leave the country in the direction of Brazil. It was then that the title changes principality Brazil reign.

    Pacified and the Iberian Peninsula, Portugal is growing discontent with the permanence of John VI in Rio de Janeiro.

    Aware of the liberal and pro-independence climate that invades the former colony, King Juan left in Brazil to his son Peter, and recommends that heads the possible emancipation movements that arise to ensure the permanence of the dynasty in Brazil. The September 30, 1821, the Parliament approved a decree that subordinated Brazilian provincial governments directly to Portugal.

    In Portugal, the majority in favor of the abolition of autonomy demanded the return of Prince Pedro Lisbon. Brazilian power groups were aware of what it would return to its roots as a colony. Prince Peter refuses to travel to Portugal on January 9, 1822, and September 7 declares independence. In December, I am crowned Pedro I, emperor of Brazil.

    In the physical distance, Portugal is unable to stop this uprising. The independent territory takes the form of empire under a Liberal government. In 1831, after nine years of reign, Dom Pedro abdicated, leaving his five year old son Dom Pedro II to take over. Of course Pedro was too young, so the parliament chose three regents to govern until 1840. In 1840, the sixteen year old Dom Pedro II became the second Emperor of Brazil. Pedro II was a well-educated man. Instead of importing slaves, lots of European workers came to Brazil in 1854. Abolition of slavery was a key problem in the history of Brazil. The presence of slaves was necessary for the economic development. Landowners were anxious about their social wealth, and some Brazilians were afraid the abolition of slavery would cause unrest and maybe a revolution. Most people though, were advocate for abolition. In 1888 the Emperor announced the abolition. After that, lots of ex-slaves leaved the plantations and the crop could not be harvested. Landowners did not receive any compensation from the government, and felt resent towards the Emperor. The support for the monarchy crumbled and the economic system led to serious economic problems. In the same period the republican unity grew among the people of Brazil. Disagreement with the church and the rising power of the army induced a threat for the monarchy in Brazil. Protagonists of the army waited for their chance to overthrow the monarchy, and declare the republic. On 15 November 1889 Emperor Dom Pedro II abdicated, and the imperial family leaved to Europe. The republic of Brazil was a fact.

     

    2-2-3 Republicanism

    The old republic, also known as the República Velha, lasted from 1889 till 1930, Brazil continued to be owned by the owners of large estates, the economy was based on the export of raw materials, and became common corruption among elites.

    In 1889, General Deodoro da Fonseca became the first president of Brazil and declared Brazil a republic. The presidency was alternating between São Paulo and Minas Gerais. This regime was called “Café com Leite” (‘coffee with milk’), which were the most important agricultural products of those states. In 1891, a constitution was made which established a federation governed by a president, a bicameral National Congress and a judiciary. The country’s name became the Republic of the United States of Brazil. 

  • References:

     https://es.wikipedia.org/

    http://geografia.laguia2000.com/

    http://espanol.mapsofworld.com/continentes/sur-america/brasil/bandera-de-brasil.html

    http://www.diferencia-horaria.com/brasil--japon

    http://www.datosmacro.com/demografia/poblacion/brasil

    http://www.monografias.com/trabajos50/sistema-politico-brasil/sistema-politico-brasil2.shtml

    https://www.studylands.com/es/guia-paises/BR-religion.htm

    http://www.suframa.gov.br/invest/es-zona-franca-de-manaus.cfm

    http://www.elmundo.es/america/2010/04/21/brasil/1271838094.html

    http://pares.mcu.es/Bicentenarios/portal/independenciaBrasil.html

    http://www.boomingbrazil.nl/uploads/media/History.pdf