Publications

If data is the new oil, Artificial Intelligence is the combustion engine of our era. In 2007, five of the world’s ten most valuable companies were linked to the oil industry. Ten years later, in 2017, seven of the top ten positions were occupied by technology companies. Would anyone care to guess what the ratio…

In its publication “Questions and Answers – Taxation of High-Income Individuals: Considerations on Profits and Dividends,” released at the end of 2025, the Brazilian Federal Revenue Service (Receita Federal) took the position that the capitalization of profits earned from 2026 onward constitutes an “allocation of resources” in favor of shareholders, thereby subjecting the transaction to…

The enactment of Law No. 15,484/2026 represents one of the most significant changes to the Brazilian appellate system since the entry into force of the 2015 Code of Civil Procedure (CPC). By regulating the requirement of relevance for federal non-constitutional legal issues as a condition for the admissibility of a Special Appeal (Recurso Especial), the…

In recent years, intense debates surrounding abusive litigation have spread across virtually all levels of the Brazilian judiciary. Despite efforts by the Judicial Branch to consolidate legal standards in light of the abstract nature of the legal framework—particularly through the judgment of Theme No. 1,198 by the Superior Court of Justice (STJ) and Recommendation No.…