candido martins cukier

candido martins cukier

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The lawyers at Candido Martins Cukier like to share their experiences.

That is why some initiatives were created to provide this sharing, such as the CMC Book Club, CMC Women and CMC Newsletter. It is a collaborative office in which each lawyer can express himself in the way that suits him in each of these initiatives.

Tax authorities knock on the door: how IN (Normative Instruction) 2,290/2025 redesigns the ultimate beneficial ownership regime

In October 2025, the Brazilian Federal Revenue Service published Normative Instruction (IN) RFB No. 2,290/2025, which structurally altered IN 2,119/2022 ...

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The Brazilian capital markets are finally going to take investors seriously

In an article published by Portal Monitor Mercantil, our attorney Gláucia Simonis analyzes the impacts of Bill No. 2,925/2023, a ...

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#CMC Newsletter

Overshadowed by the spotlight on dividends: What happens to Interest on Equity?

While everyone was quite busy with the end of the 30-year exemption on dividends distributed to individuals (new withholding tax ...

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#CMC Women

#CMCWomen

At our fifth CMC Women gathering of 2026, we welcomed Barbara Rosenberg, one of the most respected antitrust lawyers in ...

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Contradiction of the principle of simplicity: the new tax litigation system

The promise of simplification in the Brazilian tax litigation system may be producing the opposite effect. In an article published ...

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Federal Revenue Service authorizes the use of tax loss carryforwards to offset debts in tax settlements

The Brazilian Federal Revenue Service has published a new ordinance authorizing the use of tax loss carryforwards and negative CSLL ...

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#CMC newsletter

Tax authorities knock on the door: how IN (Normative Instruction) 2,290/2025 redesigns the ultimate beneficial ownership regime

In October 2025, the Brazilian Federal Revenue Service published Normative Instruction (IN) RFB No. 2,290/2025, which structurally altered IN 2,119/2022 ...

Overshadowed by the spotlight on dividends: What happens to Interest on Equity?

While everyone was quite busy with the end of the 30-year exemption on dividends distributed to individuals (new withholding tax ...

The Greek Gift Called Bonus

One of the novelties brought about by the Labor Reform, almost ten years ago (2017), is the recognition that bonuses ...

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