Problems involving sewage leaks are more common than many people realize in regions such as Arniqueira, in the Federal District. In addition to unpleasant odors and health risks, a recurring question arises: after all, who is responsible for the problem—the property owner or the government? The answer is not as straightforward as it may seem,…
Taylor Swift’s attempt to register her voice as a trademark in the United States sparks a debate that, if brought to Brazil, would face significant legal and technical barriers, highlighting existing gaps in the protection of identity and its economic uses. When I previously wrote about deepfakes and the economic exploitation of another person’s image,…
Brazil is experiencing a decisive moment in the transformation of its infrastructure. Climate pressures, urban growth, and technological advancements demand an integrated approach that combines environmental sustainability, smart digitalization, and physical resilience. Brazilian infrastructure is undergoing a paradigm shift. It is no longer sufficient to merely expand roads, electrical grids, or sanitation systems; it is…
The deductibility of losses arising from credit operations rests on three pillars: avoiding taxation on non‑existent wealth, preserving the reliability of taxable income (lucro real), and preventing abuse. From an economic standpoint, when a credit becomes irrecoverable—due to statute of limitations, insolvency, or definitive write‑downs granted in renegotiations—there is an effective reduction of net assets,…
