This is a publication prepared by Mouteira Guerreiro, Rosa Amaral & Associados, Sociedade de Advogados, SP RL, which holds all the intellectual property rights inherent to it.  In particular, its content is not intended to be, nor should it be understood as, replacement of the professional legal advice required for the taking of decisions and resolution of specific cases, by the competent departments, nor does it constitute or will constitute MGRA in any obligation of any nature. The copying, alteration, reproduction, distribution, circulation and inclusion in other documents or quotations are prohibited, unless previously and formally authorized. Mouteira Guerreiro, Rosa Amaral & Associados, Sociedade de Advogados SP RL. expressly disclaims all liability for any possible damages caused by actions taken or not taken based on any or all the contents of this document. See our terms and conditions and  privacy policy. For any questions, please, contact