Spouse and Partner as Necessary Heirs: Jurisprudential Analysis and Reform Proposals
O papel do cônjuge e do companheiro na sucessão hereditária sempre foi um tema de grande relevância e complexidade no […]
Boards of Directors: What are the differences between Brazil and the USA?
By Rafael Albuquerque Boards of Directors in Brazil and the United States play critical roles in corporate governance, but they
Os Impactos da Reforma Tributária sobre o Planejamento Patrimonial e Sucessório Familiar, notadamente sobre as Holdings Familiares
Em um cenário de constante instabilidade econômica e crescente aumento da carga tributária, cada vez mais tem se falado em
Brazilian Federal Revenue Service Releases Manual on Regularization of PIS and COFINS Credits
A Receita Federal do Brasil publicou recentemente em seu site oficial o Manual de Orientação Tributária – Regularização de Créditos
STF Suspends Ruling on the Incidence of PIS/COFINS on ISS
The Supreme Federal Court (STF) suspended yesterday (08/28/2024) the ruling on Theme 118 of general repercussion (RE 592.616), in which
STJ Publishes Judgment on Theme 1174: Social Security Contribution on Withheld IRRF, INSS, and Co-participation
The Superior Court of Justice (STJ) published yesterday, on 08/26/2024, the judgment rendered on Theme 1174, which addressed the possibility
Tenant Mix in Shopping Malls – Tenant’s Exclusive Right and Applicable Rules
In a recent decision, the Superior Court of Justice (“STJ”) ruled on the possibility of opening stores that operate in
STF Rejects Modulation of PIS/COFINS Discussion on Rentals
In a virtual judgment concluded on August 16, 2024, the Brazilian Supreme Court (STF) dismissed the possibility of modulating the
Topic 118/STF – Should ISS Be Treated Differently from ICMS Regarding the PIS and COFINS Calculation Basis?
Context of the Trial at the Brazilian Supreme Court (STF) The Brazilian Supreme Court (STF) is about to decide on
MAC Clause – Risk Mitigation in M&A TransactionsMAC Clause – Risk Mitigation in M&A TransactionsMAC Clause – Risk Mitigation in M&A Transactions
The “Material Adverse Change” (MAC) clause offers additional protection to the buyer in a mergers and acquisitions (M&A) transaction, allowing
STF Removes General Repercussion of the Discussion Regarding PIS/COFINS on Selic in the Repetition of Undue Payments
In a virtual session concluded on August 17, 2024, the Supreme Federal Court (STF) removed the general repercussion of Topic
Tax Reform: House Approves PLP 108/2024 with Changes to ITBI
The House of Representatives approved this week the text of Complementary Bill No. 108/2024, which regulates the Management Committee for
