International Computer Security Day: reflections and guidelines for 2026
12/12/2025 The International Computer Security Day, observed annually on November 30th, underscores the need to review how organizations understand, utilize, and oversee information in a digital environment characterized by high complexity. Security has evolved from being merely a technical discipline to becoming an integral part of corporate decision-making architecture, encompassing technology, processes, governance, and accountability. […]
Future of arbitration in focus: highlights and insights from the XII CAM-CCBC arbitration congress
10/12/2025 On October 20 and 21 of 2025, the XII Arbitration Congress, organized by the Center for Arbitration and Mediation of the Brazil-Canada Chamber of Commerce (“CAM-CCBC”), opened the São Paulo Arbitration Week (“SPAW”). The event, one of the leading international conventions on appropriate dispute-resolution methods, gathered practitioners of several jurisdictions to discuss tendencies, challenges, […]
Are consumers required to seek out-of-court solutions before filing a lawsuit?
12/08/2025 The Superior Court of Justice (STJ) is set to decide whether, in consumer disputes, consumers must first attempt to resolve their issues through out-of-court channels—such as Customer Service, Procon, or the platform Consumidor.gov.br—before filing a lawsuit. This ruling could significantly reshape access to justice for millions of Brazilians. In admitting the matter for judgment […]
End of automatic CNPJ issuance
04/12/2025 One of the stages in the company incorporation process in Brazil has undergone a significant modification. In compliance with Lei Complementar # 214/2025 and Nota Técnica # 181/2025, the Brazilian Federal Revenue Service implemented the Módulo de Administração Tributária (MAT) and changed the way the CNPJ is issued. As of December 1, 2025, the […]
The Special Regime for Asset Update and Regularization (Rearp)
12/04/2025 The Federal Government enacted, on November 21, 2025, Law No. 15,265/2025, which creates the Special Regime for Asset Update and Regularization (“Rearp”). The program, established as an optional regime, allows taxpayers to update the value of their assets and regularize undeclared property. Under this regime, individuals and legal entities may update movable property (land, […]
STJ rules that JCP may be deducted from the IRPJ and CSLL tax bases
12/03/2025 In the judgment of Repetitive Theme 1,319, the 1st Panel of the Superior Court of Justice (STJ) issued a ruling favorable to taxpayers, establishing that interest on equity (JCP) may be deducted from the corporate income tax (IRPJ) and social contribution on net profit (CSLL) bases, even when calculated in fiscal years prior to […]
