On November 26, 2025, Bill No. 1,087/2025 (“Bill No. 1,087”) was enacted and converted into Law No. 15,270/2025, which introduces a series of relevant changes to income taxation, including:
expansion of the exemption...more
Provisional Measure No. 1,300/2025 (“MP 1,300”) was converted into Law No. 15,235, published on October 9, 2025. Several structural topics related to the modernization of the sector initially proposed in MP 1,300 were not...more
In September, Provisional Measure No. 1,318 was published, establishing the Special Tax Regime for Data Center Services (REDATA). The Federal Government had outlined the main features of the program earlier this year, and the...more
Com a proximidade da implementação das primeiras mudanças da Reforma Tributária, aprovada pela Emenda Constitucional n.º 132/2023, um dos principais temas de interesse dos contribuintes envolve a transição em relação aos...more
The Second Panel of the Brazilian Superior Court of Justice (STJ) recently issued a significant decision regarding the time limit for the offset of tax credits recognized in final and unappealable judicial decisions. The...more
The Brazilian Federal Government has enacted and published Law No. 14.990/2024, which establishes the Low-Carbon Hydrogen Development Program (PHBC), in line with similar international policies such as the US Inflation...more