STF exclui ISS da base de cálculodo PIS e da COFINS | Tema 118
Por Mariana Araújo Lopes Silva e Bernardo Teodosio Santos No julgamento do RE 592.616 (Tema 118 da repercussão geral), o
REURB: A Little-Known Path to Property Regularization
By Wiuller Leite Urban Land Regularization, known by its Portuguese acronym REURB (Regularização Fundiária Urbana), is a procedure designed to
Vendor Due Diligence: Why Getting Your House in Order Before Selling Can Be a Smart Investment
In the world of mergers and acquisitions (M&A), due diligence is commonly associated exclusively with the buyer, who, before completing
Brazilian Supreme Court Rules FUNRURAL Contributions Unconstitutional for Periods Prior to 2018
By Thaís Dechandt and Letícia Nunes The Brazilian Federal Supreme Court (STF) has concluded the judgment of Direct Action of
How to Prepare a Trucking Company for Sale?
The road freight transportation sector is undergoing a period of consolidation. Logistics groups and investment funds have been acquiring regional
Brazilian Supreme Court Rules That Presumed ICMS Tax Credits Should Not Be Included in the PIS and COFINS Tax Base (Theme 843)
By João Vitor Oliveira Marques and Nataly Rebeca de Oliveira Ceschim In a judgment concluded on October 7, 2026, the
Real Estate Funding in Times of Scarce Savings: Governance as a Competitive Advantage
By Eduardo Cramer Ono and Luiz Antônio Althoff Brazil’s real estate financing model has traditionally relied on savings deposits as
National Asset Search: What Changes in Real Estate Asset Searches
By Wiuller Carlos da Silva Leite and Beatriz Vera Chagas Since August 13, 2026, it has become easier to determine
Cooperatives Have Until October 31 to Opt for the Specific IBS and CBS Tax Regime
By Jéssica Heinzen The Brazilian Federal Revenue Service and the IBS Management Committee (CGIBS) have made available, through the Federal
Married Abroad? Understanding the Application of the Matrimonial Property Regime in Brazil
Getting married in another country involves entering into a marital relationship and organizing one’s life within a cross-border context. However,
Cooperative Governance in Practice
Legal foundations, recurring vulnerabilities, and guidance for decision-making Cooperatives rarely face governance problems because they are unaware of the law. More often, problems arise when general meetings
TRF4 Refers Controversy Over 10% Increase in Presumed Profit Margins to IRDR Proceedings
By Augusto Chimborski and Guilherme Santil Felix da Silva The 1st Section of the Federal Regional Court of the 4th
