Taxation of Foreign TV Commercials Being Transmitted in Brazil?

I am aware that there is a taxation on foreign advertising running on Brazilian stations.

Two questions: Is there a document available giving the taxation rates? I have not been able to find anything recently although I do have an old PPT from ANCINE. I have checked their website but without good knowledge of Portuguese it is difficult to navigate.

If a commercial is made up of some material that has been shot in Brazil, but not all. How does that affect the taxation rule?

I'd be most grateful for any assistance.

Thanks

Elaine
Taylor