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    <title>Resources</title>
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    <description>New resources available on the Campos Mello Advogados web site</description>
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      <title>Real estate sale and lease back deals in Brazil</title>
      <link>http://www.camposmello.adv.br/en/news-resources/resources/real-estate-sale-and-lease-back-deals-in-brazil.html</link>
      <description>The Brazilian market has had an increasing number of sale and lease back deals involving real estate. This type of deal occurs when a company, the holder of certain assets, sells them to another party and leases them back (entirely or partially) from the buyer, paying a periodic payment as rent.</description>
      <pubDate>Thu, 02 Feb 2012 15:14:00 GMT</pubDate>
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      <dc:date>2012-02-02T15:14:00Z</dc:date>
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      <title>Recent Brazilian case law favors taxpayers on premium amortization</title>
      <link>http://www.camposmello.adv.br/en/news-resources/resources/recent-brazilian-case-law-favors-taxpayers-on-premium-amortization.html</link>
      <description>According to Brazilian tax legislation1, a taxpayer that adopts the equity pickup method for purposes of evaluating an investment held in a controlled or affiliated company shall split the cost of acquisition of such investment in (i) net equity value; and (ii) premium (ágio) or discount (deságio).</description>
      <pubDate>Wed, 14 Dec 2011 19:37:00 GMT</pubDate>
      <guid>http://www.camposmello.adv.br/en/news-resources/resources/recent-brazilian-case-law-favors-taxpayers-on-premium-amortization.html</guid>
      <dc:date>2011-12-14T19:37:00Z</dc:date>
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    <item>
      <title>Brazil is Booming - ULI Fall Meeting 2011</title>
      <link>http://www.camposmello.adv.br/en/news-resources/resources/brazil-is-booming-uli-fall-meeting-2011.html</link>
      <description>Quick interview with firm partner Luiz Antônio Campos Mello during the 2011 ULI Fall Meeting, in Los Angeles, where he moderated a panel on business opportunities in Brazil.</description>
      <pubDate>Wed, 09 Nov 2011 20:41:00 GMT</pubDate>
      <guid>http://www.camposmello.adv.br/en/news-resources/resources/brazil-is-booming-uli-fall-meeting-2011.html</guid>
      <dc:date>2011-11-09T20:41:00Z</dc:date>
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    <item>
      <title>Corporate Governance and Directors' Duties in Brazil (Q&amp;A)</title>
      <link>http://www.camposmello.adv.br/en/news-resources/resources/corporate-governance-and-directors-duties-in-brazil-qa.html</link>
      <description>A Q&amp;A guide to corporate governance law in Brazil.</description>
      <pubDate>Thu, 15 Sep 2011 20:00:00 GMT</pubDate>
      <guid>http://www.camposmello.adv.br/en/news-resources/resources/corporate-governance-and-directors-duties-in-brazil-qa.html</guid>
      <dc:date>2011-09-15T20:00:00Z</dc:date>
    </item>
    <item>
      <title>Mergers and Acquisitions in Brazil (Q&amp;A)</title>
      <link>http://www.camposmello.adv.br/en/news-resources/resources/mergers-and-acquisitions-in-brazil-qa.html</link>
      <description>A Q&amp;A guide to public mergers and acquisitions law in Brazil.</description>
      <pubDate>Wed, 14 Sep 2011 20:00:00 GMT</pubDate>
      <guid>http://www.camposmello.adv.br/en/news-resources/resources/mergers-and-acquisitions-in-brazil-qa.html</guid>
      <dc:date>2011-09-14T20:00:00Z</dc:date>
    </item>
    <item>
      <title>For flexible production sharing</title>
      <link>http://www.camposmello.adv.br/en/news-resources/resources/for-flexible-production-sharing.html</link>
      <description>Although the Brazilian Production Sharing Agreement Law was promulgated last year, the criterion for defining the government's share of profit oil (the share of oil production allocated to the federal government) continues to be a mystery.</description>
      <pubDate>Thu, 25 Aug 2011 20:46:00 GMT</pubDate>
      <guid>http://www.camposmello.adv.br/en/news-resources/resources/for-flexible-production-sharing.html</guid>
      <dc:date>2011-08-25T20:46:00Z</dc:date>
    </item>
    <item>
      <title>Brazil: Tax Losses on Reverse Mergers</title>
      <link>http://www.camposmello.adv.br/en/news-resources/resources/brazil-tax-losses-on-reverse-mergers.html</link>
      <description>Last year it was announced in the Brazilian specialized media that the Brazilian Superior Court of Justice ("STJ") delivered a decision apparently ruling out the possibility of a debt-ridden entity absorbing a profitable one.</description>
      <pubDate>Thu, 05 May 2011 14:45:00 GMT</pubDate>
      <guid>http://www.camposmello.adv.br/en/news-resources/resources/brazil-tax-losses-on-reverse-mergers.html</guid>
      <dc:date>2011-05-05T14:45:00Z</dc:date>
    </item>
    <item>
      <title>The Overhaul of the Brazilian Oil and Gas Regime: Does the Adoption of a Production Sharing Agreement Bring Any Advantage Over the Current Modern Concession System?</title>
      <link>http://www.camposmello.adv.br/en/news-resources/resources/the-overhaul-of-the-brazilian-oil-and-gas-regime.html</link>
      <description>Brazil's sub-salt area became public in November 2007 when Petrobras made one of the most important announcements in its history: the discovery of a large oil reservoir in the Tupi field.</description>
      <pubDate>Mon, 01 Nov 2010 19:16:00 GMT</pubDate>
      <guid>http://www.camposmello.adv.br/en/news-resources/resources/the-overhaul-of-the-brazilian-oil-and-gas-regime.html</guid>
      <dc:date>2010-11-01T19:16:00Z</dc:date>
    </item>
    <item>
      <title>The recognition of foreign arbitral awards in Brazil</title>
      <link>http://www.camposmello.adv.br/en/news-resources/resources/the-recognition-of-foreign-arbitral-awards-in-brazil.html</link>
      <description>A key concern, both for Brazilian parties and for international parties doing business with Brazilian parties, is whether arbitral awards made in another jurisdiction can be recognized and, as a result, enforced, against counterparties with assets in Brazil.</description>
      <pubDate>Mon, 17 May 2010 16:00:00 GMT</pubDate>
      <guid>http://www.camposmello.adv.br/en/news-resources/resources/the-recognition-of-foreign-arbitral-awards-in-brazil.html</guid>
      <dc:date>2010-05-17T16:00:00Z</dc:date>
    </item>
    <item>
      <title>Tax structuring of real estate businesses in Brazil</title>
      <link>http://www.camposmello.adv.br/en/news-resources/resources/tax-structuring-of-real-estate-businesses-in-brazil.html</link>
      <description>After the distress generated by the world financial crisis, which had a major affect in the real estate industry all over the world, mainly in the United States, the real estate industry in Brazil is increasingly regaining its strength.</description>
      <pubDate>Thu, 01 Apr 2010 16:00:00 GMT</pubDate>
      <guid>http://www.camposmello.adv.br/en/news-resources/resources/tax-structuring-of-real-estate-businesses-in-brazil.html</guid>
      <dc:date>2010-04-01T16:00:00Z</dc:date>
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