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Sem categoria 25/08/2026

Tax Reform and Supply Chains: Why Supplier Selection Will Become a Strategic Decision

Tax Reform is often analyzed from the perspective of system simplification, litigation reduction, or its impact on the tax burden borne by different sectors of the economy. However, one of its most significant transformations may occur in an area that, at first glance, appears far removed from tax discussions: supply chain management. The new framework…

Tecnology and Startups 19/08/2026

AI Has Already Read the Law. But Can the Law Read AI?

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…

Tax 17/08/2026

Profit Capitalization: A Lawful Alternative to Withholding Income Tax on Dividends?

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…

Ernesto Borges Advogados

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Tax Reform and Supply Chains: Why Supplier Selection Will Become a Strategic Decision

AI Has Already Read the Law. But Can the Law Read AI?

Profit Capitalization: A Lawful Alternative to Withholding Income Tax on Dividends?

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