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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.

calculo-icms

More of the same? Debate begins on the inclusion of IBS/CBS in the ICMS tax base

In recent weeks, the states of Pernambuco and São Paulo, as well as the Federal District, have taken a stand ...

Share bonuses and the taxation of dividends: can we increase the acquisition cost of shares after PL 1,087/2025?

Bill 1.087/2025, unanimously approved by the National Congress, proposes a significant change to the Brazilian tax system by introducing a ...

Bill No. 1,087/25: dividends declared in 2025 and paid until 2028 – exemption or trap?

Following approval in the Federal Senate, the wording of Bill No. 1,087/25 continues to raise doubts as to whether profits ...

The Challenges of Split Payment in Tax Reform

Among the various new features introduced by Tax Reform, split payment, or “fractional payment,” stands out. It’s one of the ...

The Unattainable Quorum: When Debt Becomes a Trap

One of the biggest problems in fixed-income public offering negotiations typically arises after the offering closes: how to deliberate when ...

What will IBS/CBS be like in cost-sharing agreements?

It is common for companies within the same economic group to enter into cost-sharing agreements to optimize the use of ...

#CMC newsletter

Share bonuses and the taxation of dividends: can we increase the acquisition cost of shares after PL 1,087/2025?

Bill 1.087/2025, unanimously approved by the National Congress, proposes a significant change to the Brazilian tax system by introducing a ...

Bill No. 1,087/25: dividends declared in 2025 and paid until 2028 - exemption or trap?

Following approval in the Federal Senate, the wording of Bill No. 1,087/25 continues to raise doubts as to whether profits ...

The Unattainable Quorum: When Debt Becomes a Trap

One of the biggest problems in fixed-income public offering negotiations typically arises after the offering closes: how to deliberate when ...

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