{"id":1508,"date":"2024-06-19T14:53:14","date_gmt":"2024-06-19T14:53:14","guid":{"rendered":"https:\/\/guandalini.adv.br\/?page_id=1508"},"modified":"2026-06-22T00:42:04","modified_gmt":"2026-06-22T00:42:04","slug":"atualidade","status":"publish","type":"page","link":"https:\/\/guandalini.adv.br\/en\/atualidade\/","title":{"rendered":"News"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1508\" class=\"elementor elementor-1508\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d98b1fa e-flex e-con-boxed e-con e-parent\" data-id=\"d98b1fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9049385 elementor-widget__width-inherit elementor-absolute bg-hero animation-none elementor-widget elementor-widget-image\" data-id=\"9049385\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1920\" height=\"606\" src=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/bg-atualidades.webp\" class=\"attachment-full size-full wp-image-1516\" alt=\"\" srcset=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/bg-atualidades.webp 1920w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/bg-atualidades-300x95.webp 300w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/bg-atualidades-1024x323.webp 1024w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/bg-atualidades-768x242.webp 768w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/bg-atualidades-1536x485.webp 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcae7be elementor-absolute elementor-invisible elementor-widget elementor-widget-image\" data-id=\"bcae7be\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"945\" height=\"792\" src=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/Shadow-1.png\" class=\"attachment-full size-full wp-image-1322\" alt=\"\" srcset=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/Shadow-1.png 945w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/Shadow-1-300x251.png 300w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/Shadow-1-768x644.png 768w\" sizes=\"(max-width: 945px) 100vw, 945px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f81661a e-con-full e-flex e-con e-child\" data-id=\"f81661a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2206f0c e-con-full e-flex e-con e-child\" data-id=\"2206f0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4e4a39 elementor-widget__width-initial typped-text interna animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d4e4a39\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:700}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Artigos e Not\u00edcias<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-801ea8d elementor-absolute arrow atualidade e-transform elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"801ea8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_animation&quot;:&quot;none&quot;,&quot;_transform_rotateZ_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:135,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"50\" height=\"50\" src=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/06\/arrow.svg\" class=\"attachment-full size-full wp-image-185\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de11d11 elementor-invisible elementor-widget elementor-widget-html\" data-id=\"de11d11\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:500}\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>\n    const text = document.querySelector('.typped-text h1')\n    \n    function typeWritter() {\n        const letters = text.textContent.split('')\n        \n        text.textContent = ''\n        \n        letters.forEach((letter, 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data-settings=\"{&quot;template_id&quot;:&quot;1520&quot;,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;rem&quot;,&quot;size&quot;:6,&quot;sizes&quot;:[]},&quot;row_gap_laptop&quot;:{&quot;unit&quot;:&quot;rem&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;rem&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;rem&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;columns&quot;:3,&quot;pagination_type&quot;:&quot;numbers_and_prev_next&quot;,&quot;pagination_load_type&quot;:&quot;ajax&quot;,&quot;auto_scroll&quot;:&quot;yes&quot;,&quot;_skin&quot;:&quot;post&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\">\n\t\t<style id=\"loop-1520\">.elementor-1520 .elementor-element.elementor-element-aae50f8{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:space-between;}.elementor-1520 .elementor-element.elementor-element-4959051{--display:flex;}.elementor-widget-theme-post-featured-image .widget-image-caption{color:var( --e-global-color-text );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-weight:var( --e-global-typography-text-font-weight );}.elementor-1520 .elementor-element.elementor-element-1952a94 img{width:100%;max-width:100%;height:24rem;object-fit:cover;object-position:center center;transition-duration:0.3s;border-radius:1rem 1rem 1rem 1rem;}.elementor-1520 .elementor-element.elementor-element-1952a94:hover img{filter:brightness( 60% ) contrast( 100% ) 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0rem;}}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1520\" class=\"elementor elementor-1520 e-loop-item e-loop-item-2396 post-2396 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<article class=\"elementor-element elementor-element-aae50f8 e-con-full post e-flex e-con e-parent\" data-id=\"aae50f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4959051 e-flex e-con-boxed e-con e-child\" data-id=\"4959051\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1952a94 img-link elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"1952a94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/guandalini.adv.br\/en\/regime-de-maquila-no-paraguai-vantagens-para-o-empresario-brasileiro\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1111\" height=\"740\" src=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2026\/03\/bandeira-paraguai.jpg\" class=\"attachment-full size-full wp-image-2401\" alt=\"\" srcset=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2026\/03\/bandeira-paraguai.jpg 1111w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2026\/03\/bandeira-paraguai-300x200.jpg 300w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2026\/03\/bandeira-paraguai-1024x682.jpg 1024w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2026\/03\/bandeira-paraguai-768x512.jpg 768w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2026\/03\/bandeira-paraguai-18x12.jpg 18w\" sizes=\"(max-width: 1111px) 100vw, 1111px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e15039 title-link elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"7e15039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/guandalini.adv.br\/en\/regime-de-maquila-no-paraguai-vantagens-para-o-empresario-brasileiro\/\">Regime de Maquila no Paraguai: vantagens para o empres\u00e1rio brasileiro<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd96a7 content elementor-widget elementor-widget-theme-post-content\" data-id=\"5dd96a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-content.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O Paraguai se consolidou como um dos destinos mais competitivos da Am\u00e9rica do Sul para a produ\u00e7\u00e3o voltada \u00e0 exporta\u00e7\u00e3o. O principal instrumento dessa pol\u00edtica \u00e9 o<strong> Regime de Maquila<\/strong>, que combina baixa carga tribut\u00e1ria, livre tr\u00e2nsito no MERCOSUL e proximidade geogr\u00e1fica e cultural com o Brasil. Para empresas que buscam reduzir custos sem se afastar do seu mercado, \u00e9 uma alternativa muito mais acess\u00edvel do que transferir etapas produtivas para a \u00c1sia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">O que \u00e9 o Regime de Maquila<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Maquila permite que uma empresa instalada no Paraguai (a <strong>Maquiladora<\/strong>) produza bens ou preste servi\u00e7os por conta de uma empresa estrangeira (a <strong>Matriz<\/strong>), utilizando m\u00e3o de obra e recursos locais, com a produ\u00e7\u00e3o destinada \u00e0 exporta\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O regime nasceu com a Lei n\u00ba 1.064\/97 e foi <strong>modernizado pela Lei n\u00ba 7.547\/2025 (&#8220;Del R\u00e9gimen de Maquila&#8221;)<\/strong>, em vigor desde setembro de 2025. A nova lei moderniza a anterior, preservando os direitos dos programas j\u00e1 aprovados, e passa a alcan\u00e7ar tamb\u00e9m os servi\u00e7os. A regulamenta\u00e7\u00e3o detalhada est\u00e1 a cargo do Poder Executivo paraguaio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As exporta\u00e7\u00f5es sob o regime v\u00eam crescendo de forma expressiva \u2014 com recorde hist\u00f3rico em 2024 \u2014 concentradas em setores como autope\u00e7as, t\u00eaxteis, alimentos, alum\u00ednio, pl\u00e1sticos e produtos farmac\u00eauticos. O Brasil \u00e9 o principal destino dessa produ\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Como funciona<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O modelo se estrutura na rela\u00e7\u00e3o entre a Matriz (contratante no exterior) e a Maquiladora (contratada, domiciliada no Paraguai):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A Matriz contrata um processo industrial ou de servi\u00e7os para produ\u00e7\u00e3o ou transforma\u00e7\u00e3o de bens destinados \u00e0 exporta\u00e7\u00e3o.<\/li>\n\n\n\n<li>A Matriz pode enviar \u00e0 Maquiladora bens de capital, mat\u00e9rias-primas e insumos, diretamente ou a partir de outros pa\u00edses.<\/li>\n\n\n\n<li>A Maquiladora pode contratar bens, servi\u00e7os e m\u00e3o de obra no pr\u00f3prio territ\u00f3rio paraguaio, e ainda subcontratar outra empresa (submaquiladora).<\/li>\n\n\n\n<li>Os produtos resultantes s\u00e3o reenviados \u00e0 Matriz ou a um cliente por ela indicado, no Paraguai ou no exterior.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A atividade \u00e9 regulada pelo <strong>Conselho Nacional das Ind\u00fastrias Maquiladoras de Exporta\u00e7\u00e3o (CNIME)<\/strong>, respons\u00e1vel por aprovar os programas e controlar a importa\u00e7\u00e3o de mat\u00e9rias-primas para transforma\u00e7\u00e3o e posterior exporta\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Principais benef\u00edcios<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O regime concede ao investidor estrangeiro importantes benef\u00edcios fiscais. O principal deles \u00e9 o tributo \u00fanico: as atividades realizadas em execu\u00e7\u00e3o do contrato de maquila s\u00e3o gravadas por um tributo \u00fanico de 1% (um por cento). Esse percentual, j\u00e1 consolidado pela Lei n\u00ba 1.064\/97 e confirmado pela Lei n\u00ba 2.421\/04, foi mantido pela nova lei \u2014 agora calculado sobre o valor agregado em territ\u00f3rio nacional ou sobre o valor da fatura de exporta\u00e7\u00e3o, o que resultar maior. O valor agregado em territ\u00f3rio paraguaio corresponde \u00e0 soma dos bens adquiridos no pa\u00eds, dos servi\u00e7os contratados e dos sal\u00e1rios pagos no pa\u00eds para o cumprimento do contrato de maquila.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esse tributo \u00fanico \u00e9 o \u00fanico e definitivo tributo pago em rela\u00e7\u00e3o \u00e0s rendas geradas sob o regime. Em substitui\u00e7\u00e3o a todos os demais tributos internos, as atividades realizadas em execu\u00e7\u00e3o do contrato de maquila, assim como a importa\u00e7\u00e3o e a reexporta\u00e7\u00e3o dos bens importados e a reexporta\u00e7\u00e3o dos bens transformados, elaborados, reparados ou montados, s\u00e3o isentas de todo outro tributo nacional, departamental (estadual) ou municipal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sob a regulamenta\u00e7\u00e3o da Lei n\u00ba 1.064\/97, o Decreto n\u00ba 9.585\/2000 detalhava que essas exonera\u00e7\u00f5es abrangiam, entre outros, os tributos aduaneiros, o Imposto por Servi\u00e7o de Avalia\u00e7\u00e3o Aduaneira, a Tarifa Consular, a taxa do Instituto Nacional do Ind\u00edgena (INDI), as taxas portu\u00e1rias e aeroportu\u00e1rias, o pagamento de royalties pela utiliza\u00e7\u00e3o de softwares, bem como qualquer outro imposto, taxa ou contribui\u00e7\u00e3o que gravasse o ingresso e\/ou egresso dos bens, as garantias, os empr\u00e9stimos e as remessas relacionadas ao regime. A nova lei mant\u00e9m a l\u00f3gica de isen\u00e7\u00e3o ampla, cabendo ao decreto regulamentar (em elabora\u00e7\u00e3o) reorganizar o detalhamento.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entre os pontos refor\u00e7ados ou explicitados pela Lei n\u00ba 7.547\/2025, destacam-se ainda:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exonera\u00e7\u00e3o do Imposto a los Dividendos y Utilidades (IDU) sobre os lucros distribu\u00eddos pelas maquiladoras, j\u00e1 que o regime grava apenas 1% sobre o valor agregado;<\/li>\n\n\n\n<li>Exonera\u00e7\u00e3o do Imposto \u00e0 Renda dos N\u00e3o Residentes (INR) sobre pagamentos ao exterior realizados pela maquiladora (por exemplo, \u00e0 matriz ou a fornecedores n\u00e3o residentes);<\/li>\n\n\n\n<li>Suspens\u00e3o dos tributos de importa\u00e7\u00e3o (inclusive IVA) sobre insumos, m\u00e1quinas e equipamentos admitidos temporariamente sob o regime;<\/li>\n\n\n\n<li>Para a maquila de servi\u00e7os, um regime expresso de devolu\u00e7\u00e3o do cr\u00e9dito fiscal de IVA, limitado a 0,5% do faturamento ou do valor agregado nacional (o que for maior), exclu\u00eddos os honor\u00e1rios profissionais;<\/li>\n\n\n\n<li>Isen\u00e7\u00e3o tribut\u00e1ria para a doa\u00e7\u00e3o de m\u00e1quinas, equipamentos obsoletos e desperd\u00edcios a entidades sem fins lucrativos ou a institui\u00e7\u00f5es p\u00fablicas com fins educativos, vedada a sua comercializa\u00e7\u00e3o.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Percebe-se, portanto, que o regime propicia ao empres\u00e1rio estrangeiro a oportunidade de instalar centros de produ\u00e7\u00e3o de bens ou presta\u00e7\u00e3o de servi\u00e7os com isen\u00e7\u00e3o dos impostos e taxas de importa\u00e7\u00e3o, incidentes tanto sobre os bens de capital quanto sobre as mat\u00e9rias-primas, assim como isen\u00e7\u00e3o dos demais impostos sobre todo e qualquer bem, servi\u00e7o, direito ou m\u00e3o de obra essenciais \u00e0 produ\u00e7\u00e3o voltada \u00e0 exporta\u00e7\u00e3o, desde que previamente previstos no contrato de maquila. Para receber esses benef\u00edcios, contudo, alguns requisitos devem ser observados.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Requisitos essenciais<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O primeiro requisito \u00e9 a exist\u00eancia de um contrato entre a empresa instalada no Paraguai (a empresa maquiladora) e uma empresa estrangeira destinat\u00e1ria dos bens ou servi\u00e7os \u2014 o Contrato de Maquila. Trata-se do acordo pelo qual se contrata um processo industrial ou de servi\u00e7o, destinado \u00e0 transforma\u00e7\u00e3o, elabora\u00e7\u00e3o, conserto ou montagem de mercadorias estrangeiras a serem importadas temporariamente para reexporta\u00e7\u00e3o posterior, podendo a contratante fornecer mat\u00e9rias-primas, insumos, m\u00e1quinas, materiais, ferramentas, tecnologia, dire\u00e7\u00e3o e assist\u00eancia t\u00e9cnica. Como a exist\u00eancia pr\u00e9via do contrato pode ser invi\u00e1vel, admite-se requerer os benef\u00edcios apenas com a apresenta\u00e7\u00e3o de uma Carta de Inten\u00e7\u00e3o, abrindo-se prazo para a posterior apresenta\u00e7\u00e3o do contrato, consistente com as inten\u00e7\u00f5es formalizadas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O segundo requisito exige que a produ\u00e7\u00e3o de bens ou a presta\u00e7\u00e3o de servi\u00e7os seja destinada ao mercado externo. Admite-se que at\u00e9 10% das vendas adicionais ao volume exportado no \u00faltimo ano sejam destinadas ao mercado interno, desde que sobre esse percentual sejam pagos todos os tributos municipais, departamentais e federais e mantidos os mesmos controles e normas de qualidade aplic\u00e1veis aos produtos de exporta\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O terceiro requisito \u00e9 a constitui\u00e7\u00e3o de uma pessoa jur\u00eddica no Paraguai. Mesmo se extens\u00e3o, bra\u00e7o ou divis\u00e3o de empresa j\u00e1 constitu\u00edda em outro pa\u00eds, deve-se criar uma pessoa jur\u00eddica paraguaia para obter os benef\u00edcios. A lei n\u00e3o imp\u00f5e um tipo societ\u00e1rio espec\u00edfico, sendo de livre escolha conforme os interesses do investidor; a sociedade maquiladora ser\u00e1 constitu\u00edda como centro de custo de produ\u00e7\u00e3o, n\u00e3o podendo realizar opera\u00e7\u00e3o comercial estranha ao objeto do contrato de maquila.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O quarto requisito \u00e9 o uso de m\u00e3o de obra paraguaia e a capacita\u00e7\u00e3o do pessoal nacional necess\u00e1rio \u00e0 execu\u00e7\u00e3o do programa \u2014 obriga\u00e7\u00e3o refor\u00e7ada pela nova lei. Todas essas rela\u00e7\u00f5es de trabalho s\u00e3o regidas pela legisla\u00e7\u00e3o trabalhista paraguaia, sobre a qual se far\u00e1 breve exposi\u00e7\u00e3o adiante.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O quinto requisito decorre da exig\u00eancia de outorgar garantia suficiente \u00e0 autoridade aduaneira paraguaia pelo montante dos gravames eventualmente aplic\u00e1veis, assegurando o cumprimento das obriga\u00e7\u00f5es do regime. Essa garantia \u00e9 cancelada e devolvida em consequ\u00eancia da sa\u00edda do pa\u00eds das mercadorias importadas temporariamente, nas condi\u00e7\u00f5es e prazos previstos. Admitem-se garantias reais e ap\u00f3lices de seguro emitidas por empresas paraguaias, prestadas pela maquiladora ou por terceiros, domiciliados no Paraguai ou no exterior.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, todo programa de maquila deve cumprir os requerimentos em mat\u00e9ria de prote\u00e7\u00e3o do meio ambiente, conforme as disposi\u00e7\u00f5es vigentes (item 1.5).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Lei n\u00ba 7.547\/2025 acrescentou ainda elementos relevantes a essa moldura. Entre eles, destacam-se:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prazo de dura\u00e7\u00e3o: os benef\u00edcios passam a ter dura\u00e7\u00e3o m\u00e1xima de 20 anos, com possibilidade de renova\u00e7\u00e3o \u2014 algo que a lei anterior n\u00e3o delimitava expressamente;<\/li>\n\n\n\n<li>Maquila de servi\u00e7os: reconhecimento e defini\u00e7\u00e3o expressos das atividades intang\u00edveis destinadas ao exterior (outsourcing, software, call centers, processos digitais);<\/li>\n\n\n\n<li>Novas modalidades operacionais: o programa-abrigo (shelter), em que a empresa paraguaia atua como plataforma para projetos de empresas estrangeiras que fornecem a tecnologia e o material produtivo, e a maquila por capacidade ociosa, que permite aproveitar instala\u00e7\u00f5es j\u00e1 existentes orientadas ao mercado interno;<\/li>\n\n\n\n<li>Maior controle e transpar\u00eancia: moderniza\u00e7\u00e3o da supervis\u00e3o, com reportes eletr\u00f4nicos, informes trimestrais de emprego e incorpora\u00e7\u00e3o de um representante da Direcci\u00f3n Nacional de Ingresos Tributarios (DNIT) ao Consejo Nacional de las Industrias Maquiladoras de Exportaci\u00f3n (CNIME).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Para a obten\u00e7\u00e3o do certificado de origem MERCOSUL, observa-se ainda a regra de <strong>valor agregado regional m\u00ednimo de 60%<\/strong>, relevante para o aproveitamento das prefer\u00eancias do bloco.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6759d0 elementor-widget elementor-widget-post-info\" data-id=\"a6759d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1253b66 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/guandalini.adv.br\/en\/2026\/03\/05\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>March 5, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1520\" class=\"elementor elementor-1520 e-loop-item e-loop-item-2854 post-2854 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<article class=\"elementor-element elementor-element-aae50f8 e-con-full post e-flex e-con e-parent\" data-id=\"aae50f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4959051 e-flex e-con-boxed e-con e-child\" data-id=\"4959051\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1952a94 img-link elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"1952a94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/guandalini.adv.br\/en\/socio-bruno-guandalini-assume-como-coordenador-do-ibrademp\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1055\" height=\"325\" src=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2025\/10\/WhatsApp-Image-2025-10-03-at-10.48.08-1.jpeg\" class=\"attachment-full size-full wp-image-2859\" alt=\"\" srcset=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2025\/10\/WhatsApp-Image-2025-10-03-at-10.48.08-1.jpeg 1055w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2025\/10\/WhatsApp-Image-2025-10-03-at-10.48.08-1-300x92.jpeg 300w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2025\/10\/WhatsApp-Image-2025-10-03-at-10.48.08-1-1024x315.jpeg 1024w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2025\/10\/WhatsApp-Image-2025-10-03-at-10.48.08-1-768x237.jpeg 768w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2025\/10\/WhatsApp-Image-2025-10-03-at-10.48.08-1-18x6.jpeg 18w\" sizes=\"(max-width: 1055px) 100vw, 1055px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e15039 title-link elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"7e15039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/guandalini.adv.br\/en\/socio-bruno-guandalini-assume-como-coordenador-do-ibrademp\/\">S\u00f3cio Bruno Guandalini assume como coordenador do IBRADEMP<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd96a7 content elementor-widget elementor-widget-theme-post-content\" data-id=\"5dd96a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-content.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<p class=\"wp-block-paragraph\">Dia 7 de outubro de 2025, houve na Associa\u00e7\u00e3o Comercial do Paran\u00e1 o evento que marcou a lan\u00e7amento do Cap\u00edtulo do Paran\u00e1 do IBRADEMP, o mais conceituado instituto de direito empresarial do pa\u00eds. O s\u00f3cio Bruno Guandalini assumiu o posto como um dos coordenadores do cap\u00edtulo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6759d0 elementor-widget elementor-widget-post-info\" data-id=\"a6759d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1253b66 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/guandalini.adv.br\/en\/2025\/10\/09\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>October 9, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1520\" class=\"elementor elementor-1520 e-loop-item e-loop-item-2152 post-2152 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<article class=\"elementor-element elementor-element-aae50f8 e-con-full post e-flex e-con e-parent\" data-id=\"aae50f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4959051 e-flex e-con-boxed e-con e-child\" data-id=\"4959051\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1952a94 img-link elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"1952a94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/guandalini.adv.br\/en\/socio-bruno-guandalini-conclui-mandato-de-coorndenador-da-subcomissao-de-ma-da-oab-pr-com-evento-historico\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"613\" src=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/09\/1721800654831-e1726871720490.jpg\" class=\"attachment-full size-full wp-image-2153\" alt=\"\" srcset=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/09\/1721800654831-e1726871720490.jpg 800w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/09\/1721800654831-e1726871720490-300x230.jpg 300w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2024\/09\/1721800654831-e1726871720490-768x588.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e15039 title-link elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"7e15039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/guandalini.adv.br\/en\/socio-bruno-guandalini-conclui-mandato-de-coorndenador-da-subcomissao-de-ma-da-oab-pr-com-evento-historico\/\">S\u00f3cio Bruno Guandalini conclui mandato de Coorndenador da Subcomiss\u00e3o de M&amp;A da OAB\/PR com evento hist\u00f3rico<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd96a7 content elementor-widget elementor-widget-theme-post-content\" data-id=\"5dd96a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-content.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<p class=\"wp-block-paragraph\">Na \u00faltima sexta-feira, o s\u00f3cio Bruno Guandalini organizou o evento sobre Resolu\u00e7\u00e3o de Disputas em opera\u00e7\u00f5es de fus\u00f5es e aquisi\u00e7\u00f5es, que contou com mais de 150 inscritos. Realizado na Associa\u00e7\u00e3o Comercial do Paran\u00e1 em conjunto com sua C\u00e2mara de Media\u00e7\u00e3o e Arbitragem &#8211; ARBITAC, o evento marcou o \u00faltimo da s\u00e9ria de workshops que realizou em dedica\u00e7\u00e3o ao tema de fus\u00f5es e aquisi\u00e7\u00f5es em seu mandato de Coordenador da Subcomiss\u00e3o de M&amp;A da Comiss\u00e3o de Direito Empresarial da OAB\/PR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6759d0 elementor-widget elementor-widget-post-info\" data-id=\"a6759d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1253b66 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/guandalini.adv.br\/en\/2024\/08\/22\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>August 22, 2024<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1520\" class=\"elementor elementor-1520 e-loop-item e-loop-item-2031 post-2031 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<article class=\"elementor-element elementor-element-aae50f8 e-con-full post e-flex e-con e-parent\" data-id=\"aae50f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4959051 e-flex e-con-boxed e-con e-child\" data-id=\"4959051\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1952a94 img-link elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"1952a94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/guandalini.adv.br\/en\/socio-bruno-guandalini-publica-tese-de-doutorado-sobre-arbitragem-pela-wolters-kluwer\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"290\" height=\"449\" src=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2020\/10\/livro.jpg\" class=\"attachment-full size-full wp-image-2036\" alt=\"\" srcset=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2020\/10\/livro.jpg 290w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2020\/10\/livro-194x300.jpg 194w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e15039 title-link elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"7e15039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/guandalini.adv.br\/en\/socio-bruno-guandalini-publica-tese-de-doutorado-sobre-arbitragem-pela-wolters-kluwer\/\">S\u00f3cio Bruno Guandalini publica Tese de Doutorado sobre Arbitragem pela Wolters Kluwer<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd96a7 content elementor-widget elementor-widget-theme-post-content\" data-id=\"5dd96a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-content.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" fetchpriority=\"high\" decoding=\"async\" width=\"290\" height=\"449\" src=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2020\/10\/livro-1.jpg\" alt=\"\" class=\"wp-image-2039\" srcset=\"https:\/\/guandalini.adv.br\/wp-content\/uploads\/2020\/10\/livro-1.jpg 290w, https:\/\/guandalini.adv.br\/wp-content\/uploads\/2020\/10\/livro-1-194x300.jpg 194w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">O s\u00f3cio Bruno Guandalini publicou pela editora Wolters Kluwer em junho de 2020 o livro intitulado \u201cEconomic Analysis of the Arbitrator\u2019s Function\u201d. A obra \u00e9 resultado de sua tese de Doutorado defendida na Universidade C\u00f4te d\u2019Azur, na Fran\u00e7a, perante uma banca composta pelos professores Emmanuel GAILLARD (Presidente), Diego P. FERN\u00c1NDEZ ARROYO (Relator), Maur\u00edcio de ALMEIDA PRADO (Relator), Fr\u00e9d\u00e9ric MARTY e Jean-Baptiste RACINE (Diretores de Tese). O link para a obra est\u00e1 em <a href=\"https:\/\/lrus.wolterskluwer.com\/store\/product\/economic-analysis-of-the-arbitrator-s-function\/\">https:\/\/lrus.wolterskluwer.com\/store\/product\/economic-analysis-of-the-arbitrator-s-function\/.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6759d0 elementor-widget elementor-widget-post-info\" data-id=\"a6759d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1253b66 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/guandalini.adv.br\/en\/2020\/10\/13\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>October 13, 2020<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd64100 e-grid e-con-boxed e-con e-parent\" data-id=\"cd64100\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Articles &amp; News<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1508","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/guandalini.adv.br\/en\/wp-json\/wp\/v2\/pages\/1508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/guandalini.adv.br\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/guandalini.adv.br\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/guandalini.adv.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/guandalini.adv.br\/en\/wp-json\/wp\/v2\/comments?post=1508"}],"version-history":[{"count":46,"href":"https:\/\/guandalini.adv.br\/en\/wp-json\/wp\/v2\/pages\/1508\/revisions"}],"predecessor-version":[{"id":2782,"href":"https:\/\/guandalini.adv.br\/en\/wp-json\/wp\/v2\/pages\/1508\/revisions\/2782"}],"wp:attachment":[{"href":"https:\/\/guandalini.adv.br\/en\/wp-json\/wp\/v2\/media?parent=1508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}