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Newsletter
The Newsletter features content produced by our professionals, providing legal insights and updates focused on practical application and the technical development of our clients and partners.


COSIP, Its New Allocation and Other Implications Following the Tax Reform
With the Tax Reform, Public Lighting PPPs Already in Force May Include Additional Services Within Their Scope By Marina Fochesato Cintra and Mauricio Moysés With the enactment of the Brazilian Tax Reform (Constitutional Amendment No. 132/2023), the permissible uses of the funds collected through COSIP (Contribution for the Funding of Public Lighting Services) have been expanded beyond the funding, expansion, and improvement of public lighting services. Under the new wording o
4 min read


ARTESP and Its New Internal Regulations
With the inclusion of waterway, metro-rail, and intermunicipal collective transportation services—thereby expanding the Agency’s scope of action—and the changes to its organizational structure, ARTESP will consolidate its strategic role in the integration and regulation of the various transportation modes in the State of São Paulo. On February 28, the São Paulo State Regulatory Agency for Delegated Public Transportation Services (ARTESP) published amendments to its Internal R
4 min read


Tax Reform and Economic-Financial Rebalancing in Administrative Contracts
With the enactment of the Tax Reform and the consequent introduction of new taxes, the rules governing the economic-financial rebalancing of Administrative Contracts were amended for contracts executed prior to 2026, in view of the significant impact that the new tax framework may impose on the contracting parties. The economic-financial rebalancing of Administrative Contracts is an instrument of paramount importance for both contracted companies and the Public Administration
5 min read
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