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TRANSITIONAL TAX REGIME: NORMATIVE INSTRUCTION FROM BRAZILIAN TAX AUTHORITY 1.397/2013

In 2008 Brazilian Accounting Standards were aligned with IFRS. The so- called Transitional Tax Regime ( " RTT " in Portuguese Language) was introduced in 2009 by Law 11.941/2009, defining that, for tax purposes, companies should record its revenues, costs and expenses in accordance with the accounting rules in effect before conversion to IFRS.

Below the main changes introduced by the

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NEW LAW ON PROFIT SHARING – INCLUDING INCOME TAX EXEMPTION

The Law No. 12.832/2013, which provides for employee participation in profits or results of the Company, was published in the Official Gazette of June 21st, 2013 This Law ensures for workers who receives up to R$ 6.000,00 of profit sharing, exemption from income tax on such amount.

This Law amends provisions of Laws No. 10.101/2000, which provides for

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“ANTAQ”: DATES OF PUBLIC HEARINGS OF LEASING IN PARÁ AND SANTOS ARE RELEASED

“ANTAQ” announced the dates of the public hearings of bidding contests leases for Ports of Santos (SP), Belém, Santarém and Vila do Conde and the terminals of Outeiro and Miramar (Pará State). The bids will be the first after the institution of new regulatory ports (Law No. 12.815/2013).

The audience attendance regarding the

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“ANTAQ” - FIRST PUBLIC ANNOUNCEMENTS FOR PORT FACILITIES ARE PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERAL EXECUTIVE

Last July 4th  was published by “ANTAQ”  in the Official Gazette of the Federal Executive, twenty nine (29) extracts of a “convoking instrument” to receive until August 5th, 2013, authorization for the purpose of constructing and operating the

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FEDERAL GOVERNMENT LAUNCHES FIRST PUBLIC CONSULTATION OF PORT´S LEASING

The Federal Government announced on last August 09th, the first public consultation of “port leasing” regarding Santos (SP) and Pará operations. It is the first “package” of leases after Law 12.815/2013, the new Ports Law.

The consultation will be published in the Official Gazette on August 12nd and will end up on

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NEW REGULATORY FRAMEWORK OF PORTS – DECREE HAS JUST BEEN PUBLISHED

It was published on last June 28th in the Official Gazette of the Federal Executive the Decree No. 8,033, of June 27, 2013, which regulates the Law No. 12,815, of June 5, 2013.

According to the Article 9 of the Decree, in bidding for leases and concessions, will be used as criteria for judgment, either alone or

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