apet

What apet does

APET (Associação Paulista de Estudos Tributários) is a non-profit civil association founded on July 4, 2003 in São Paulo, Brazil, dedicated to the study, education, and dissemination of Brazilian tax law. It serves approximately 3,475 members — including tax practitioners, judges, prosecutors, accountants, academics, and corporate tax managers — through a portfolio of graduate-level specialization courses (pós-graduação), extension courses, symposiums, colloquia, two academic journals (Revista de Direito Tributário and Revista de Direito Contábil Fiscal), and a jurisprudence-tracking digital platform (Rota da Jurisprudência). Marcelo Magalhães Peixoto serves as president, with Ives Gandra da Silva Martins, one of Brazil's most cited tax jurists, as honorary president. The organization runs more than 45 courses annually and hosts recurring events including the XXIV Simpósio de Direito Tributário (scheduled November 2026) and the Prêmio APET awards, now in its 12th edition.

The business model is membership-based and fee-for-service, with revenue drawn from tuition (specialization courses priced at R$4,200, extension courses at R$1,350–R$4,095, workshops at R$400, colloquia at R$900–R$1,200), annual member dues, event registration, and publication sales. Sponsorship income flows through a formalized "Fomentadores" program involving institutional partners such as ASADVC, GHB&P, Vieira Rezende, and Galvão Villani. A tiered "Associado Mestre" pricing structure rewards higher-commitment membership. APET operates as a standalone non-profit, with no disclosed external funding, parent entity, or acquisition history.

The Rota da Jurisprudência platform — the organization's principal technology asset — provides searchable access to Brazilian tax case law and has accumulated over 455,000 page views, indicating meaningful reach for a specialized legal-research product. The organization has not disclosed AI, machine-learning, or automation capabilities within its offerings, and its technology footprint is centered on content curation and event delivery rather than software-platform development.

Name

apet

Legal name

Associação Paulista de Estudos Tributários

Website

https://apet.org.br

Company type

Private

Founded year

2003

Operating status

Operating

Short description

APET is a Brazilian non-profit civil association founded in 2003 that delivers tax-law education, academic publications, and professional events to approximately 3,475 tax practitioners, judges, accountants, and corporate tax managers across Brazil.

Ownership category

akta.pro rank

Product category

Professional Tax Law Education

NAICS

Business Associations (813910)

akta.pro primary industry

Harassment Prevention, EEO & Workplace Conduct Compliance (EDABADAE)

Keywords

• Tax law education
• Professional development
• Continuing legal education
• Jurisprudence research
• Tax publications

Headquarters

HQ city

São Paulo

HQ country

Brazil

HQ region

Latin America

Offices1 record

Markets served

GTM type

B2C

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Technology or R&D

Revenue model

1. Course Fees: Revenue from specialization courses (R$ 4,200), extension courses (R$ 1,350-R$ 4,095), and workshops (R$ 400) offered in live online and in-person formats with installment payment options.
2. Master Membership Fees: Annual and periodic membership fees for Master Associates providing access to exclusive content, discounts on courses, and other member benefits.
3. Event Registration Fees: Fees from symposiums, colloquia, and meetings. Colloquium registrations range from R$ 900-1,200.
4. Academic Publications: Revenue from publishing the Revista de Direito Tributário da APET and Revista de Direito Contábil Fiscal, in partnership with MP Editora.

Pricing tiers

Go-to-market motion2 records

Distribution channels3 records

Marketing channels5 records

Core offering

APET is a non-profit professional association that delivers Brazilian tax law education and research through specialization and extension courses, in-person and online workshops, an annual Tax Law Symposium, periodic colloquiums and meetings, a jurisprudence navigation tool (Rota da Jurisprudência), and two scientific journals (Revista de Direito Tributário da APET and Revista de Direito Contábil Fiscal) published with MP Editora. Its audiences are tax lawyers, accountants, magistrates, and tax consultants throughout Brazil.

Product overview

APET (Associação Paulista de Estudos Tributários) is a professional association dedicated to tax law education and research, not a traditional technology company. Its offerings consist of educational programs including specialization courses and extension courses in tax law topics (such as corporate income tax, transfer pricing, tax reform IBS/CBS, and wealth planning), periodic events (Simpósio de Direito Tributário, Colóquios, Reuniões), and publications (Revistas da APET, Boletim Diário, Newsletter). The Rota da Jurisprudência is a jurisprudence navigation tool. Additionally, APET awards include Prêmio Tributarista de Destaque and Prêmio Melhor Livro de Direito Tributário. The association operates the student portal (Área do Aluno) for course access.

Differentiator

Problem solved

Functional benefit

Products and services

• Cursos de Especialização (Specialization Courses) Multi-week specialization courses in Brazilian tax law covering corporate income tax (IRPJ/CSLL), IFRS accounting standards, tax reform (IBS/CBS), and related topics. Targeted at tax lawyers, accountants, and tax professionals seeking in-depth specialization.
• Cursos de Extensão (Extension Courses) Shorter extension courses on specialized tax law topics including transfer pricing, international tax law, judicial tax processes, and wealth planning. Targeted at tax professionals seeking targeted continuing education.
• Simpósio de Direito Tributário (Annual Tax Law Symposium) Annual symposium gathering renowned tax lawyers and academics in São Paulo to discuss current developments in Brazilian tax law. Targeted at tax professionals, academics, and members of the legal community.
• Colóquios de Direito Contábil e Tributário (Colloquiums) Periodic colloquiums bringing together specialists to discuss current topics in tax and accounting law, including the Brazilian tax reform (IBS/CBS). Targeted at tax professionals, accountants, and academics.
• Reuniões APET (APET Meetings/Seminars) Seminars on tax law offered in both in-person and online formats, featuring expert discussions on topics such as tax reform, digital platforms, and administrative arbitration. Targeted at APET members and the broader tax professional community.
• Workshops Presenciais (In-Person Workshops) In-person workshops on focused tax law topics such as LC 224/2025 tax benefits and transfer pricing, priced at R$ 400 (or 10x R$ 40 without interest), including book launch events. Targeted at tax professionals and consultants seeking practical updates.
• Rota da Jurisprudência (Jurisprudence Navigation Tool) Domain-specialized jurisprudence navigation platform described as a GPS for tax jurisprudence, aggregating case law updates from CARF, Receita Federal, STF, STJ, and providing editorial comments. The platform has recorded over 455,000 page views. Targeted at tax lawyers and judges tracking Brazilian tax case law.
• Revistas da APET (APET Scientific Journals) Two electronic scientific journals — Revista de Direito Tributário da APET and Revista de Direito Contábil Fiscal — published in partnership with MP Editora. Targeted at tax law researchers, professors, and practitioners.

Quantifiable outcome

• XXIV Simpósio de Direito Tributário scheduled for November 2026
• +1 more outcomes

Named customers3 records

Segments4 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature1 record

Partnerships

Four partnerships are on record, tiered core and minor.

• MP EditoracoreStrategic or Co-development PartnerLong-standing publishing partnership for APET's academic journals (Revista de Direito Tributário da APET and Revista de Direito Contábil Fiscal) and books on tax law topics.
• Fomentadores (Sponsor Members)coreGTM or Marketing PartnerCorporate sponsors including ASADVC, GHB&P, Vieira Rezende, Galvão Villani, FFLAW, Queiroz Cavalcanti, Souza & Okawa, Gaudêncio, Bergamini, Saluce, Diniz, Magalhaes Peixoto, Cunha Pontes, Avantage, JVF Tributos, TaxAct, Machado Nunes, Esteves, and Alvarenga. Benefits include 20% discount on courses, brand exposure, event sponsorship, and 3 full scholarships to Symposium.
• ACONCARF, Tax Women, ABDF, Cenapret, Mulheres no TributáriominorOthersPartner organizations including ACONCARF (CARF alumni), Tax Women, ABDF (tax law foundation), Cenapret, and Mulheres no Tributário. Collaborative relationships supporting the tax law professional community.
• Verot, MP Editora, LMC LeilõesminorChannel Partner/ Reseller/ DistributorSponsors including Verot, MP Editora, and LMC Leilões providing financial support and promotional partnership for APET events and publications.

Scale indicators5 records

Recent moves1 record

Expansion highlights5 records

Direct peers

• IBET - Instituto Brasileiro de Estudos Tributários: Brazilian institute dedicated to tax law studies and continuing education; offers courses, congresses, and publications parallel to APET, serving the same tax lawyer, accountant, and academic audience in Brazil.
• IBRAC - Instituto Brasileiro de Direito Comercial: Brazilian institute focused on commercial law education and research; comparable to APET in offering courses, congresses, and academic publications to Brazilian legal professionals, though specializing in commercial rather than tax law.
• ABDF - Associação Brasileira de Direito Financeiro: Brazilian association for financial law that offers courses, events, and publications for legal professionals; shares APET's non-profit association model and target audience of Brazilian lawyers and academics in a closely adjacent legal field.
• International Fiscal Association (IFA) - Brazil Branch: Brazilian branch of the global International Fiscal Association, dedicated to study of international and comparative tax law; comparable to APET in providing tax-focused congresses, publications, and networking for tax professionals.
• CETAX - Centro de Estudos Tributários: Brazilian tax studies center offering specialization and extension courses in tax law and tax planning; directly comparable to APET in course catalog, target audience, and delivery format.

Regional players

• AASP - Associação dos Advogados de São Paulo: São Paulo bar association providing continuing legal education courses, events, and publications; overlaps with APET on legal professional development for São Paulo-based lawyers but spans all practice areas rather than specializing in tax.

Broad incumbents

• FGV Direito SP: Law school of Fundação Getúlio Vargas offering tax law specialization courses (LLM and extension), academic publishing, and events; comparable to APET on tax law curriculum but operates as a degree-granting institution with broader scope.
• OAB Federal - Conselho Federal da Ordem dos Advogados do Brasil: National Brazilian bar association with a Tax Law Commission that runs congresses, courses, and publications; a much broader incumbent spanning all legal practice areas but overlapping on tax-specific professional education.

Others

• MP Editora: Brazilian legal publisher and APET's long-standing publishing partner; comparable as a tax-law publishing entity and ecosystem partner, distributing APET's journals and books to the broader Brazilian tax professional readership.

Emerging players

• IDC - Instituto de Direito Contábil: Brazilian institute focused on accounting law; offers courses and events that intersect with APET's tax accounting curriculum (IFRS, CSLL), making it an adjacent peer with partial overlap on accounting-focused tax education.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks6 records

Key highlights7 records

Customer concentration

• YouTubeyoutube.com/channel/UC4HGzFxN2mhng2J1PELLUXg
• Facebookfacebook.com/apetsp
• LinkedInlinkedin.com/company/apet-associacao-paulista-de-estudos-tributarios/?viewAsMember=true
• Instagraminstagram.com/apet.oficial

Revenue estimate

Valuation estimate

Number of profiles

Profiles2 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about apet