BRAZIL Trends and Developments Contributed by: Marcelo Lucidi, Henrique Forssell, Octaviano Duarte and André Marcassa, Duarte Forssell Advogados
of judgments or investigation of financial crimes, when there is suspicion of dissipation of assets. In Brazil, judges have access to electronic sys - tems whereby they can instantly obtain the tax returns of a debtor and order financial institu - tions to provide any relevant bank statements.
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