Publications

Basic text of Tax Reform is approved in the Chamber of Deputies

Por 398 votos a 77, a Câmara dos Deputados aprovou ontem (01.09) o texto-base da reforma tributária, o...

Multi-ownership (Time Sharing) of Urban and Rural Properties

By: Vitor Antony Ferrari and Ivan Kubala. In short, time sharing or multi-ownership consists of sharing assets,...

M&A SERIES | Part 1: What is an M&A?

Por: André Jerusalmy 1 – INTRODUÇÃO: Com o objetivo de explicar, e até mesmo desmistificar, a nossos clientes...

The Unconstitutionality of the ICMS/SP Tax Substitution and the Advantage of Energy Derivatives

30/08/2021 Em 2009, o estado de São Paulo publicou o Decreto 54.177/2009 que estabeleceu regime de substituição tributária...

The Federal Revenue Service understands that ICMS should be excluded from the calculation of PIS/COFINS credits

Em parecer, a Receita Federal do Brasil (RFB) apresentou entendimento de que deve ser excluído o ICMS sobre...

The possibility of replacing the IGP-M as an adjustment index in Lease Agreements

By: Vitor Antony Ferrari and Ivan Kubala* The application of the IGP-M (general price index – market) has...

Privatization of the Post Office

08/20/2021 By Antonio Carlos Mazzucco and Fabiana Porta Recently, the Chamber of Deputies approved the Bill of...

Joint Normative Instruction 01/2021 and the investigation of administrative infractions due to conduct and activities that are harmful to the environment

By Leonardo Neri In April 2021, the Joint Normative Instruction was published in the Official Gazette of the Union...

Environmental, Social and Governance (ESG) practices for companies

Por: Leonardo Neri ESG vem do inglês environmental, social and governance, e corresponde às práticas ambientais, sociais e...

A week of highlights in the voting of tax agendas

O mês de agosto começou agitado na seara tributária com a votação de assuntos importantes nos Plenários da...