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
STJ Upholds Social Security Contributions Owed by Companies on Employee Payroll Deductions
O Superior Tribunal de Justiça (STJ) julgou desfavoravelmente aos contribuintes, na sessão de ontem, dia 14/08/2024, o Tema 1174, que
TAX REFORM: Specific Regime and Impacts on the Hospitality, Parks, and Tourism Sectors
Por Enrique Grimberg Kohane e Ana Beatriz dos Santos A Reforma Tributária é tema que tem gerado grande expectativa no
Reinstatement of Payroll Taxation to be Judged by the STF
The Supreme Federal Court (STF) has included in the agenda for the virtual session to be held from August 16
STJ to Rule on the Incidence of Social Security Contributions Paid by Companies on Withholding Tax, INSS, and Employee Co-payment Amounts
The Superior Court of Justice (STJ) has scheduled for judgment on August 14, 2024, a matter of significant impact on
ITBI: Changes with Tax Reform
The Complementary Bill – PLP 108/2024, constitutes the second regulatory text of the Tax Reform, and one of its modifications
The (Non) Inclusion of Commercial Discounts in the Calculation Basis of PIS and COFINS for Retail Companies
The retail sector is one of the main drivers of the Brazilian economy. In 2021, even during the pandemic, this
