Publications

In the contemporary corporate scenario, deceptive practices have been spreading, showing themselves under a spectrum of several “colors,” each accounting for a specific form of corporate, ethical, and social dissimulation. This phenomenon, so-called washing, reflects a worrying trend of organizations that seek to project an image of responsibility and awareness without actually implementing substantial changes…

The recent processing of the “Insurance Framework” (PLC (Ancillary Law Bill) No. 29/2017), examined by CAE – Committee on Economic Affairs, and approved by the Senate’s Plenary Sitting on June 18, has sparked off a heated debate within the industry. Although Fipecafi – the Institute Foundation for Accounting, Actuarial, and Financial Research – estimates that…

The way of contracting has changed: whereas previously the need for a physical contract signed manually by the parties was the rule, today it is becoming obsolete. In a much less bureaucratic and much less laborious manner, contracts have undergone massive digitalization. This is due to technological advances in the digitization of various operations and…

Recently, the Chamber of Deputies approved the basic wording of the first supplementary bill (PLP 68/2024) that regulates the tax reform on consumption. The bill is now under analysis by the Federal Senate. Upon approval of the constitutional amendment of the tax reform (EC No. 132/2023), ICMS (Tax on the Circulation of Goods and Services)…