The financial sector is under increased scrutiny – and a significant portion of this risk, which is often underestimated, relates to labor issues. In a recent decision, the Superior Labor

The Brazilian Receivables Fund, known as “Fundo de Investimento em Direitos Creditórios – FIDC”, can be an attractive vehicle for investors, controlling shareholders and economic groups that have a volume

Well-drafted clauses do not prevent the unforeseen, but they have the power to avert significant losses when an unforeseen event occurs within the contractual relationship. Long-term contracts, such as those

Companies have until December 2026 to review their tax calculations for the past five years and ensure that, starting in 2027, any identified PIS and Cofins credits are automatically applied.

When a real estate developer faces a severe financial crisis, one of the first questions that arises for banks, funds, and investors is: are the ongoing developments protected? Can the

A well-structured monitoring policy can protect a company’s assets without increasing its exposure to labor liabilities. Companies have the right to monitor their assets, oversee corporate equipment, and ensure that

Brazil holds a strategic global position in the exploration of critical minerals, such as lithium and rare earths, representing an opportunity for domestic and international lenders and mining companies. With

A partner’s departure is rarely just a legal matter in Brazil. The decision is, first and foremost, strategic, yet it must be grounded in legal requirements.  When the relationship between

Under Law nº 14.789/2023, ICMS tax benefits are now, as a general rule, subject to IRPJ and CSLL taxation. The legislation now permits the calculation of a tax credit provided

In July 2026, the Brazilian Federal Government issued two ordinances that strengthen and expand the regulatory framework for the advertising of fixed-odds betting. The Interministerial Ordinance MF/SECOM/MJSP No. 73/2026, which