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Monroe Perspectives

Information matters when it comes with context.

Monroe Perspectives brings together our analysis of Brazilian legislative changes, relevant decisions, and legal developments that affect business activity.

6 published analysesExplore the areas
  1. 01Tax & Planning4 publications

    Publications

    Thiago Monroe9 minThe 10% Increase in Brazil’s Lucro Presumido Tax Regime: Four Practical Options for Your CompanyThe four paths available under the new presumption coefficients—and the business criteria for weighing each decision.Read the analysis Thiago Monroe8 minLucro Presumido in 2026: The Quarterly Trap That Can Squeeze Your Cash FlowHow the quarterly trigger affects companies with seasonal revenue—and turns a tax question into a working-capital problem.Read the analysis Thiago Monroe8 minLucro Presumido in 2026: How Much More Your Company May Be PayingA simulation in concrete numbers to understand the effect of the new presumption coefficients on service companies.Read the analysis Thiago Monroe7 minThe Lucro Presumido Increase: Brazil’s Own Tax Authority Contradicts the Basis for the ChargeWhy COSIT Advance Tax Ruling No. 6/2026 (Solução de Consulta COSIT nº 6/2026) calls into question the classification of the Lucro Presumido regime as a tax benefit.Read the analysis
  2. 02Corporate, Business Organizations & ContractsIn preparation

    Publications

    The first analyses in this area are in preparation.

  3. 03Labor & EmploymentIn preparation

    Publications

    The first analyses in this area are in preparation.

  4. 04Commercial Disputes & Consumer Matters2 publications

    Publications

    Camila Monroe9 minInappropriate vs. Prohibited Content: Why Brazil’s ECA Digital Draws the Line Between ThemThe distinction changes the level of control required, the investment involved, and each company’s exposure.Read the analysis Camila Monroe10 minECA Digital: 16 Practical Steps for Companies That Sell Children’s ProductsWhat Law No. 15,211/2025 and Decree No. 12,880/2026 change for businesses—and how to structure a compliance plan.Read the analysis
  5. 05Public Procurement & Administrative LawIn preparation

    Publications

    The first analyses in this area are in preparation.

New material will be added to these areas when it is relevant to business decision-making.