Employer’s Social Security Contribution… – by Rafael De Castro Spadotto
EMPLOYER’S SOCIAL SECURITY CONTRIBUTION CHARGED TO THE SOLE PROPRIETORSHIP

In September 2017, Rafael Spadotto was designated the Brazilian National President at World Jurist Association.

A dynamic, proactive, diligent, honest and loyal Brazilian attorney and consultant, Rafael De Castro Spadotto is a professional with over 16 years’ experience in the legal area. He has been a Consultant of the Inter-American Institute on Cooperation for Agriculture (IICA); and a Consultant for the Technical Cooperation Network on Agricultural Biotechnology for Latin America and the Caribbean (REDBIO/FAO).

Mr. Spadotto has extensive experience in administrative and judicial defense in civil areas, labor, tax and environmental laws. In addition, he has provided consulting services to national and foreign companies in the negotiation and conclusion of local or international contracts, including contracts for purchase and sale or supply of goods and services, manufacturing and distribution, and rental of goods. His experience encompasses legal and administrative assistance in non-reimbursable funding with government funding agencies; legal assistance in the implementation of clean development mechanism projects, including project finance and certified emission reductions purchase agreements.

In addition, Mr. Spadotto has been involved in verifying the environmental compliance of companies, including legal and auditing processes framework of their activities under environmental legislation.

Mr. Spadotto prepared an article on Taxation, titled: Employer’s Social Security Contribution under a Sole proprietorship.

Mr. Spadotto’s educational credentials include the following:

• Master in Political and Economic Law – Mackenzie University – 2005;
• Specialist in Sustainability Management – Fundação Getúlio Vargas – 2008;
• Graduate degree in Tax Law – Fundação Getúlio Vargas – 2002;
• Bachelor of Law – University Mackenzie – 2001.

  Brazilian Specialization Areas:

• Brazilian Customs Duty Law
• Civil Law
• Labor Law
• Taxation
• Manufacturing and Distribution
• Environmental Laws/Biotechnology/Emission Reduction

Languages

• Portuguese (Brazilian)
• English