Our partner Ana Cláudia Utumi and our partner Pedro Bresciani are co-authors of the book “Commentary on Complementary Law No. 214/2025: IBS, CBS, and Selective Tax,” published by Almeida Brasil and Alta Books.

Ana wrote the first chapter, providing an overview of the law’s differentiated and specific regimes, commenting on Articles 126 and 300 through 307.

In Chapter 6, Pedro analyzes Articles 172 through 180, which deal with fuel taxation.

With a foreword by Luiz Carlos Hauly, one of the architects of the tax reform, and an introduction by Alexis Fonteyne, the book analyzes the new law in its entirety, organized into thematic sections that help readers understand and navigate the new taxes, preparing them for the challenges and opportunities ahead.

To learn more about the book, visit: https://www.amazon.com.br/Coment%C3%A1rios-Lei-Complementar-n-214-2025/dp/8584938532