Equipe de Conteúdo Apter

No panorama sobre o novo regime arm's length, esse conceito aparece como o segundo dos seis fundamentos do sistema. Vamos abrir cada uma das hipóteses do art. 4º da lei, entender o que caracteriza relação de controle e revisitar um debate específico que a nova legislação reabriu: o enquadramento dos distribuidores exclusivos.

Desde 1º de janeiro de 2024, toda pessoa jurídica domiciliada no Brasil que realize transações controladas com partes relacionadas no exterior está sujeita a um regime de preços de transferência inteiramente novo.

No panorama sobre a Lei 14.596/2023, esse princípio aparece como principal fundamento do sistema; aqui, o objetivo é ir a fundo nele: sua origem, seu texto exato, como se aplica na prática e o que muda em relação ao modelo de margens fixas que vigorou até 2023.

O maior obstáculo à adoção de inteligência artificial nas empresas não é a qualidade dos modelos. É a distância entre quem os constrói e quem os opera. Entenda por que o FDE se tornou um dos modelos mais replicados da indústria de tecnologia em 2026.

The tax reform has created new operational risks. Learn how to protect tax credits, cash flow, and financial predictability.

The Tax Reform is already changing your contracts, even if you have not noticed yet. Most Brazilian companies have already heard about the topic. They attended events, read content, and

Discover a business consulting firm with customized solutions for tax burden reduction, corporate governance, financial audit, tax compliance, outsourcing, and more.

Qualified professionals perform, on a daily basis, tasks that follow fixed rules, depend on multiple systems and produce results that need to be revalidated. This cycle consumes time and exposes

2026 is shaping up to be a watershed year for technology leaders. Digital transformation gains new dimensions with advances in artificial intelligence, automation, and data governance

Maintaining strategic, secure accounting that complies with accounting practices is an ongoing challenge, especially for companies that are growing or undergoing restructuring...

Understand what Strategic Sourcing is, its benefits, and how to implement efficient procurement management with a focus on regulatory compliance and risk reduction.

In a scenario of accelerated growth, many companies face the challenge of keeping financial health aligned with sales momentum. Top Master, a national dietary supplement supplier, e

The year 2025 marks a turning point in transfer pricing legislation in Brazil.

The 2025 ECF will bring significant changes that will require more structured planning.

Discover a business consulting firm with customized solutions for tax burden reduction, corporate governance, financial audit, tax compliance, outsourcing, and more.

Discover a business consultancy with customized solutions for tax burden reduction, corporate governance, financial audit, tax compliance, outsourcing, and more.

What HR BPO is, how payroll outsourcing works, and its benefits.

Understand the operational impacts of the Tax Reform on technology, contracts, logistics, cash flow, and people management.

Tax reform and its impact on companies

Controllership Services

Production costs: how to calculate them properly?

Brazilian Tax Reform and Its Impacts

Lei do Bem and the Incentive for Technological Innovation in Industry

STJ Rules on ICMS in the PIS and COFINS Tax Base