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The First Section of the Superior Court of Justice (STJ) consolidated a highly relevant understanding regarding the funding of third-party contributions. In ruling on REsp […]
With the growth of the digital economy, influencers, content creators, and companies monetizing channels on platforms such as YouTube (AdSense), Instagram, TikTok, Twitch, and Spotify […]
On February 3, 2026, the Brazilian Federal Revenue Service (RFB) issued new guidance on the taxation of performance-based bonuses, through COSIT Ruling No. 10/2026, reformulating […]
The Third Panel of the Superior Court of Justice (STJ) issued a landmark decision recognizing the standing of the Public Treasury to file for the […]
In REsp No. 2,223,719, the Superior Court of Justice (STJ) held that a former spouse who is entitled to half of the equity interests (quotas) […]
The Brazilian Federal Revenue Service (RFB) issued Interpretative Declaratory Act (ADI) RFB No. 1/2026, clarifying and restricting the manner in which taxes paid abroad by […]
The Special Secretariat of the Brazilian Federal Revenue Service (RFB) has confirmed, through regulations linked to Complementary Law No. 224/2025 and Decree No. 12,808/2025, the […]
Complementary Law No. 227/2026 was published in the Official Gazette of the Union on January 14, 2026. Enacted as a result of Supplementary Bill (PLP) […]
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