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 Doing Business in Brazil
 The Judicial branch is divided into 3 instances; first instance, where the claims are initiated; second instance, where the appeals are judged and the superior courts (Federal Supreme Court, Superior Court of Justice,
Superior Court of Labor, electoral and military courts), which judge the appeals against the decisions of the second instance, based on specific grounds of violation of Federal laws or the Federal Constitution.
 4. Brazilian Government Transparency
As a reflection of a new era and with the aim of government transparency, Brazil has a public transparency web portal (Portal da TransparĂȘncia) (www.portaltransparencia.gov.br). The efficiency of the website was officially recognized by the United Nations in 2008, as it provides detailed and updated information
on bids, signed contracts, budget spending and fund transfers made by federative units.
Another example of online public control offered to the society is
the website www.comprasnet.gov.
br, which allows direct consultation of bid notices, auctions held and electronic quotations, as well as management reports on the progress of purchases and savings obtained.
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