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Investor Presentaiton

36 How to INVEST in São Paulo STATES 37 Determination of Trade Union Category The determination of the union category is designed to correctly include workers in their profession's union, with the goal of guaranteeing the rights and benefits associated with their jobs. This determination is accomplished by complying with the specific requirements of each trade union. Environmental Licensing Environmental licensing is obligatory prior to the installation of any project or activity which could potentially pollute or have a negative impact on the environment. To obtain the environmental license, investors must receive, respectively, the preliminary permit, the installation license and the operation license, issued by Cetesb (Environmental Technology Company), an agency under the Secretariat of the Environment of the State of São Paulo. To learn more, please visit their website at www.cetesb.sp.gov.br Registration of the Articles of Incorporation The Articles of Incorporation legally constitute new partnerships or companies. In the case of existing companies or partnerships, individuals or other organizations can join them by signing specific contracts. A business or partnership must prepare and register the company's contract with the Board of Trade (Junta Comercial do Estado). In the case of non- commercial organizations registration is done at the Companies Registration Office. To learn more, please visit their website at www.jucesp.sp.gov.br Researching Company Names A name search should be done at the Board of Trade (Junta Comercial do Estado) to determine if there are any other companies already doing business with that name. To learn more, please visit their website at www.jucesp.sp.gov.br Specific Registration (CEI) in the INSS (Social Security Service) The CEI is a register administered by the INSS, the government Social Security Service, for companies not required by social security legislation to have CNPJ registration (for more information see "Corporate Taxpayer ID (CNPJ)" above). This register aims at identifying taxpayer to the INSS. To obtain more information, or to register, visit the website of the Brazilian Internal Revenue Service: www.receita.fazenda.gov.br Working in Brazil In order to work in Brazil, foreigners must obtain a work permit, which is issued by the Ministry of Labor and required by Brazilian consular authorities before granting temporary or permanent visas. For detailed information, read the guide "How to obtain visas for Brazil", which is part of the "How To" series published by Amcham Brasil. To learn more, please visit their website at www.mte.gov.br/trab_estrang_ing The famous Paulista Avenue became the greatest landmark of the city of São Paulo.
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