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
Tributário
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
Registration with the Tax Incentives Compensation Fund: New EFD ICMS/IPI Reporting Field Requires Taxpayer Attention Starting in 2027
By Jéssica Heinzen and Raphael Scheffer Lima The Brazilian Tax Reform has established a transition schedule for replacing the ICMS
STJ Bars PIS/Cofins Credits on the Resale of Fuels Subject to the Monophase Tax Regime (Repetitive Theme No. 1,339)
By Janini Denipoti and Nicolle Sprea Dondalski The First Section of the Superior Court of Justice (STJ) concluded, on June
Tax Reform and Cooperatives: From Legislative Silence to a Restrictive Regime
The cooperative act, historically governed by Law No. 5,764/1971 and the result of extensive case law development, came to be
Tax Reform and the Infrastructure Sector: Impacts, Challenges and Opportunities
By Luiza França Pecis With the Tax Reform introduced by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No.
Urgency Approved for Bill Exempting Payroll from ISS
By Janini Denipoti and Mariana Araújo Lopes Silva On May 11, 2026, the Chamber of Deputies approved the urgency regime
STF concludes new judgment in Theme 914, but controversy over CIDE-Royalties remains open
By Matheus André Ribeiro and Laura Rendak Dalberto The Federal Supreme Court concluded, in a virtual session ended on 04/28/2026, the judgment
Companies under the Simples Nacional targeted by the Tax Reform: deadline to opt into the regular IBS and CBS regime runs until September 30, 2026
By Jéssica Heinzen The Steering Committee of Simples Nacional published, on April 9, 2026, Resolution CGSN No. 186, which establishes the
The new parameter for tax compliance management in Brazil: ABNT NBR 17301
By Mariana Brambilla Bertasso and Raphael Scheffer Lima The publication of “ABNT NBR 17301 – Tax compliance management systems: Requirements
International Estate Planning: Bahamas Approves Innovative Law on Usufruct
By Luísa Fernandes Pereira, Felipe Pinheiro Auge and Jéssica Heinzen In early April, the Bahamas took an important step toward becoming
IN RFB No. 2,314/2026: Update of Rules for Refunds and Offsetting
By Gabriela Marugal Munhoz Rodrigues and Nicolle Francine Bigochinski Lima Normative Instruction RFB No. 2,314/2026 was published on March 19,
