Publications

STJ: The use of negative IRPJ and CSLL balances in compensation

A 1ª Turma do Superior Tribunal de Justiça (STJ), por unanimidade, decidiu que o recebimento de pedidos de...

What is transnational insolvency and how is it regulated

By Vitor Antony Ferrari and Ivan Kubala* It is very common for large companies to have headquarters and assets in...

The IRS and the new Transfer Pricing Rules

In order to regulate the provisions of Law No. 14,596/2023, published in April of this year, the Federal Revenue Service...

Petrópolis Group: judicial recovery diary

By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* As was widely reported by both the specialized press...

Federal Government submits Bill on Investment Subsidies

Na última semana, o Governo Federal encaminhou à Câmara dos Deputados, tratando das normas referentes a incentivos fiscais...

GPT Chat and Legal Challenges

By Leonardo Neri Developed by OpenAI, Chat GPT is an advanced AI based on the GPT (Generative Pre-trained...

Chamber approves bill that taxes exclusive funds

Na última semana, a Câmara dos Deputados aprovou o Projeto de Lei (PL) nº 4.173/2023, que regulamenta e...

The role of judicial administrators in the RJ process

By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* Bankruptcy and recovery procedures are very complex processes...

STJ – Summary of the judgments on tax theses from 10/25

Como amplamente noticiado, estava agendado para o último dia 25 de outubro o julgamento de importantes teses tributárias...

New deadline for negotiating tax credits for active debt

No dia 2 de outubro, a Procuradoria Geral da Fazenda Nacional (PGFN) publicou o Edital PGDAU n° 4/2023,...