Our partner Camila Tapias published an article co-authored with Taís Capitanio in the book “Tax Reform: Perspectives and Legal Impacts,” published by Editora Manole.

Camila and Taís write about the new constitutional profile of the Tax on Transfer Causa Mortis and Donation (ITCMD), amended by Constitutional Amendment (EC) No. 132/2023.

The collective work, coordinated by Ives Gandra Martins, Talita Pimenta Felix, and Daniel Clayton Moreti, offers a comprehensive and qualified view of the challenges and perspectives for building a more just and efficient tax system that is aligned with constitutional principles. 

In addition, it addresses topics such as non-cumulative taxation, the fiscal war between states and municipalities, the tax burden, and the need for dialogue between the tax authorities and taxpayers, analyzing legislative proposals and offering practical suggestions for a reform that respects the federal pact and promotes economic development.

To learn more, click here.