Contents
Insights
Articles on taxation, IBS and business strategy.
IBS Assisted Assessment: mechanisms, limits and friction points
The IBS Committee’s booklets turn assessment into an automated, traceable process that depends on high-quality tax data and systems integration.
A 10% haircut on federal tax breaks — and a new governance playbook
LC 224/2025 cuts federal tax benefits by 10% and strengthens waiver governance through targets, deadlines, evaluation and transparency.
Tax reform: an execution plan for 2027 and beyond
2027 is being built in 2026: data, e-invoicing and operational governance will define credits, margin and cash-flow predictability.
Dividends and high incomes: a new floor and a new risk in 2026
Law No. 15,270/2025 reshapes dividend and high-income taxation from 2026, with direct effects on cash flow, governance and tax risk.