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The greatest challenge for a Brazilian family business arises when the founders, who intimately understand the business, its risks, and its limits, begin to bring in the next generation and,

The Superior Court of Justice (STJ) has ruled that the ICMS Rate Differential (Difal) does not form part of the calculation basis of PIS and Cofins. The Court applied the

The secondary market for litigation claims has attracted a growing volume of capital, given the potential for returns exceeding those of traditional assets. The investment decision, however, cannot rest on

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