Despite its national scope, the ITR does not enter the agenda of the most relevant tax debates, quite possibly due to its reduced impact on federal revenue. Although the competence to legislate on its assessment criteria continues to be exclusive to the Federal Government, municipalities end up interfering in the composition of the tax calculation basis when they go through the activity of assessment and collection. This "municipalization" leads to a diversification of the criteria for measuring the value of the land, which, in turn, directly affects the amount of the ITR.

Check out what changes with the new decree, which allows the exemption from bidding for port lease, in addition to establishing procedures and conditions for the temporary use of areas and facilities of the organized port.

the Supreme Court clarified in its decision that the matter should be regulated by complementary federal law, still non-existent.

SEC issues alert with concerns regarding deficiencies, transparency failures, and weaknesses in the internal controls of investment managers and advisers for ESG products. Brazilians can take advantage of recommendations to mature their practices.

The duty of diligence of administrators takes on new contours today. Even if the stakeholders have no rights guaranteed by law, neglecting esg aspects can destroy shareholder value in the long run.

Court decision sets a precedent for families to seek annulment of real estate contracts concluded before interdiction. Change aims to protect individual who has not yet been declared incapable.