Newtransferpricingrules

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Newtransferpricingrules

  1. 1. Página 1 de 1III1----I This printed article may not be photocopled and is for the exclusive use of Ms Erica Aoki. For a muiti-user licence please contact Alan Mowat on +44 20 7234 0606. October 16 2001 - Brazil Aoki Advogados Associados New transfer pricing rules would include IP rights Brazil is eonsidering ehanges to its transfer pricing legislation and a bill to this effect has been sem to the Foreign Relations and National Defence Commission for consideration. Transfer pricing is currently regulated by a 19961aw, under which intellectual property rights are expressly excluded from the applicability of transfer pricing rules. The proposed bill would inelude intellectual property rights. If the bill is enacted, ali companies that have trademark, patent or copyright licenees, or technology transfer and technical assistanee agreements, would have to review their agreements to ensure they are in eomplianee with the new rules. Companies that receive incentives under the Technology Development Programme of 1993 would continue to be exeluded from the new transfer prieing rules. The bill does not revoke any previous laws that regulate the payment of royalties for using intelleetual property rights, an issue that Congress will have to address. Erica Aoki, Moreira Lima & Royster Advogados with Steel, Hector & Davis LLP, Sao Paulo © Copyright 2004 - 2008 Globe Business Publishing Ltd
  2. 2. Página 1 de 1 This printed article may not be photocopied and is for the exclusive use of Ms Erica Aolei. For a multi-user licence please contact Alan Mowat on +44 20 7234 0606. August 28 2001 - Brazil AOL recovers domain name in BrazilI RegistrationI Dispute resolutiont America Online Inc, the US-based internet service provider (ISP), brought a c1aim against America On Une Telecomunicações Ltda., a local provider, that had registered the doma;n na me aol.com.br in 1997. The court hearing the case granted an anticipatory judgment to AOL, freezing use of the domain name. The Brazilian ISP then obtained an injunction to suspend the effed of the anticipatory judgment. The parties recently settled their dispute and the domain name aol.com.br was handed over to the US ISP in June. Registration In Brazil, top-Ievel domains (TLDs) are registered with the non-profit organization FAPESP (São Paulo State Foundation for Academic Research). The country code TLDs .br com.br, org.br, g12.br, net.br, mil.br, gov.br and ind.br are granted only to corporate entities registered with the Brazilian Ministry of Finances Corporate Taxpayer Registry. Foreign entities are allowed to register country code TLDs, provided a local representative is appointed within one year of the domain names registration. Domain names are granted on a first come, first served basis. The FAPESP normally refuses applications for domain names that are already registered, or that contain certain reserved expressions or well-known trademarks. Dispute resolution There is no specific legislation on resolving domain name disputes in Brazil. Thus, the policies and procedures to be applied in cyberquatting cases remains unclear. One thing is certain, however, trademark awners may succeed in obtaining a preliminary injunction by arguing bad faith and unfair campetition. If the infringed trademark is registered with the Brazilian Patent and Trademark Office, the trademark owners chance af success is very gaod. Erica Aoki, Moreira Uma Royster & Ohno, São Paulo © Copyright 2004 - 2008 Globe Business Publishing ltd

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