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This scientific work has as main objective to analyze the Law of "Repatriation" that established the Special Regime of Exchange and Tax Regularization RERCT, establishing procedure for regularization of assets and assets not declared abroad, with tax and criminal amnesty. It seeks to evidence its international influences, following a worldwide trend, and the national interests related, notably the collection. It was used the bibliographic research and the legal-deductive method, starting from a macro perspective for a microanalytical conception about the subject under study and, finally, as a technical procedure, the analysis of the question, theoretical and interpretative.

BREVE ANÁLISE DA LEI DE “REPATRIAÇÃO” BRASILEIRA À LUZ DAS INFLUÊNCIAS INTERNACIONAIS E INTERESSES NACIONAIS