Publications

Those who follow litigation involving the Central Bank of Brazil’s Credit Information System (SCR) frequently encounter a very similar narrative. A consumer approaches a financial institution, is denied credit, and is told that there is an entry in the SCR. From that point on, the claim brought before the courts is that the consumer’s name…

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…

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…