Betting ban: what changes under Provisional Measure 1,394
Provisional Measure 1,394 bans fixed-odds betting in Brazil as of September 25, 2026. Licenses end within thirty days, bettors must…
Brazilian Supreme Court removes ICMS presumed credits from PIS and Cofins
Brazil's Supreme Court ruled, with binding effect, that ICMS presumed credits cannot be included in the PIS and Cofins tax…
Payroll-deducted rent: effects for landlords, tenants and employers
Bill 462/2011 creates payroll-deducted rent in Brazil, allowing rent to be withheld directly from the tenant's pay and waiving the…
Rural land and foreign capital: Brazil's Supreme Court upholds Law 5,709
Brazil's Supreme Federal Court unanimously held that a Brazilian company with majority foreign capital remains subject to Law 5,709/1971 when…
Relevance in Special Appeals: STJ Publishes Rule Amendment No. 55
STJ Rule Amendment No. 55/2026 sets out the rules for implementing Law No. 15,484/2026, which requires a specific section on…
IBS and CBS: effects on business operations
Supplementary Law No. 214 establishes IBS and CBS and reshapes consumption taxation in Brazil. Companies should review transactions, tax documents,…
High-income taxation: what Bill 1087/2025 proposes
Bill 1087/2025 proposes minimum taxation for high-income individuals and withholding income tax on profits and dividends. As the legislative text…
Digital platform duties change under new decree
Decree No. 12,975/2026 details duties for application providers, reporting channels, and measures against criminal content. It also addresses advertising, transparency,…