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
STF Declares Unconstitutional IPTU Rule Applied to Properties Larger Than 400 m² in Chapecó
By André Ferronato Girelli and Thaís Dechandt Property owners in Chapecó have been directly affected by a recent decision of
Relevance of the Federal Question: What Changes with the Enactment of Regulatory Law No. 15,484/2026?
This week, Law No. 15,484/2026 was enacted without vetoes, regulating the relevance of the federal matter under non-constitutional law, established
Tax Governance and Tax Compliance: The Impact of ABNT NBR 17301
By Nicolle Bigochinski and Mariana Brambilla Bertasso In a scenario marked by Tax Reform, increasing tax digitalization, and the growing
Shareholders’ Agreement: Why Business Families Shouldn’t Wait for Conflict to Take Action
Article inspired by the conversation between Silvia Pedrosa, Head of IBGC Families, and Maurício Ribeiro Maciel, Partner at Marins Bertoldi
Taxation on the Sale of Real Estate by Asset Holding Companies: A Landscape of Uncertainty
By Felipe Pinheiro Auge and Yasmin Taborda Agostinhaki The sale of real estate by asset holding companies that have elected
