Brazil

Bichara, Barata & Costa Advogados

Rua do Ouvidor, 121 – 23º ao 29º andar
Centro – Rio de Janeiro – RJ
CEP: 20040-030
Brazil

Tel: +55 21 3231 8011
Email: bichara@bicharalaw.com.br
Website: www.bicharalaw.com.br

Luiz Gustavo Bichara is the managing partner of Bichara, Barata & Costa Advogados. He is a graduate of Cândido Mendes University, has attended the Program of Instruction for Lawyers from Harvard Law School and is professor of tax law at UNIGRANRIO Graduate Program and IBMEC LLM program on tax law.

Luiz is the Brazilian representative of general council of the International Fiscal Association, member of the Brazilian Academy of Tax Law, Brazilian Institute of Constitutional Law, Brazilian Tax Law Association, and of the Legal Studies Committee of the Brazilian Association of Franchising. He is executive director of the Brazilian Association of Financial Law, president of the Brazil-Honduras Chamber of Commerce and vice-president of the Brazil-Argentina Chamber of Commerce.

Luiz is an ex-president of the Corporate Law Alliance (ALAE). He is member of the Special Commission that has drafted the Taxpayer Defense Code of the State of Minas Gerais, and of the commission established with the same objective by the National Congress. He is the vice-president of the Special Commission on Tax Matters and president of the Commission on Federal Judiciary Matters of the Rio de Janeiro State Chapter of the Brazilian Bar Association. He is also a member of the board of examiners on tax law in several exams for public attorneys and for judges in Rio de Janeiro.

Luiz has received individual recognition in Análise Advocacia magazine in 2006, 2008, 2009, 2010 and 2011. He also received successive mentions in Chambers & Partners in 2010, 2011 and 2012, Lawyer Monthly Awards 2011 and Who's Who Legal who highlighted him as one of Brazil's best tax lawyers. He was indicated in the tax litigation area and was rewarded by International Tax Review at their 2010 Americas Tax Awards.

Luiz speaks Portuguese and English.

Machado Associados

Av Brigadeiro Faria Lima 1656, 11º andar
01451 – 918 São Paulo SP
Brazil

Tel: +55 11 38194855
Email: joliveira@machadoassociados.com.br
Website: www.machadoassociados.com.br

Júlio De Oliveira is a partner of Machado Associados. He has a masters and PhD in tax law from Pontifícia Universidade Católica de São Paulo.

He has acted in several significant tax proceedings relating to direct and indirect tax as well as payroll tax. He renders consulting services to large domestic and international companies. He is part of the numerous committees and associations made up of companies that seek to improve the Brazilian tax system.

He was an examining professor on the boards granting master's degrees at PUC/SP and was a former judge of the Tax Administrative Court of the State of São Paulo (TIT).

He is a professor of tax law at PUC/SP and GV Law and professor of the specialisation course in tax law at Universidade de São Paulo (USP). He was appointed as one of the most respected tax lawyers in Brazil by the Os Mais Admirados do Direito Yearbook in 2006, 2008, 2009 and 2010, and was nominated by Who's Who Legal as one of the 30 outstanding Brazilian tax lawyers in the corporate area in 2010 and 2011.

He is the author of the book Internet e Competência Tributária (Editora Dialética) and O Princípio da Legalidade e sua aplicabilidade ao IPI e ao ICMS (Quartier Latin). He is also the co-author of several books about taxation in Brazil, involving mainly indirect taxes in the country.

Recently he has published the following articles in international magazines: The consequences of Brazil's ICMS tax war and Application of a penalty in the form of seizure of goods in customs disputes: analysis of a practical case involving the fraudulent use of third parties by the importer.

Bichara, Barata & Costa Advogados

Rua do Ouvidor, 121 – 23º ao 29º andar
Centro – Rio de Janeiro – RJ
CEP: 20040-030
Brazil

Tel: +55 21 3231 8011
Email: falcao@bicharalaw.com.br
Website: www.bicharalaw.com

Manuella Vasconcelos Falcão was born in Rio de Janeiro, and is a partner of Bichara, Barata, & Costa Advogados. Manuella received her law degree from the Federal University of Rio de Janeiro – UFRJ, and is a post-graduate in tax law from the Brazilian Institute for Tax Studies – IBET. Her previous professional experience included the Federation of Industries of the State of Rio de Janeiro – FIRJAN, the Rio de Janeiro State Public Defender's Office, and work at medium-sized law firms.

Manuella is a regular author of articles published in law magazines and books. She is a member of the Bar Association of Brazil, Rio de Janeiro section, the Brazilian Association of Financial Law – ABDF and of the International Fiscal Association. She was a coordinator of the Tax Procedure Course promoted by the Brazilian Financial Law Association between August and October 2009.

She was highlighted by International Tax Review as a leading tax lawyers in the 2011 Tax Controversy Leaders guide.

Manuella joined Bichara, Barata & Costa in 2002 as an intern, and in 2010 became a partner of the firm. She is fluent in Portuguese and English.

Machado Associados

Av Brigadeiro Faria Lima 1656, 11º andar
01451 – 918 São Paulo SP
Brazil

Tel: +55 11 38194855
Email: dmaya@machadoassociados.com.br
Website: www.machadoassociados.com.br

Daniel Lacasa Maya is a partner in tax litigation at Machado Associados where he has worked in the tax advisory and litigation area since 1994. He has a degree from Pontifícia Universidade Católica de São Paulo.

During his career, he has handled judicial and administrative litigation in matters of federal, state and municipal taxes, including advising on cases before the Federal Supreme Court, presenting oral arguments before the Full Session of the Court, the Superior Court of Justice, and the 1st and 2nd panels of the court.

He has also presented oral arguments before the Administrative Council of Tax Appeals (CARF) the former Taxpayers' Council, and before panels of the High Court of Tax Appeals.

He is a professor of postgraduate courses in tax law at Fundação Getúlio Vargas and of Instituto Internacional de Ciências Sociais, and he has also given classes in postgraduate courses in tax law at COGEAE – PUC/SP and the Instituto Brasileiro de Estudos Tributários.

KPMG

Av. Nove de Julho, 5109 40-
Sao Paulo, SP 1407905
Brazil

Tel: +55 113 245 8429
Email: mmatsunaga@fa-advogados.com.br
Website: www.kpmg.com/br

Marcos has been a partner of KPMG Brazil's legal services (Frignani e Andrade Advogados) since 2008. Marcos' background includes a broad level of experience in tax law and different industry sectors, with focus on advisory for prevention and resolution of tax disputes, advisory in direct taxes, due diligence and tax planning. Marcos regularly participates as an instructor in an annual seminar series organised by KPMG's professional development program, as well as a range of external seminars coordinated by KPMG in Brazil.

Marcos is a member of the Brazilian Bar Association and holds a bachelor's degree in law from Pontifícia Universidade Católica de São Paulo – PUC/SP and a specialisation degree in tax law from Fundação Getúlio Vargas – GVLaw.

Barbosa Müssnich & Aragão (BM&A)

Av. Almirante Barroso, 52 / 31º floor
Rio de Janeiro - Brazil
20031-000

Tel: +55 21 3824 6033
Fax: +55 21 3824 6090
Email: mpf@bmalaw.com.br
Website: www.bmalaw.com.br

Maurício Pereira Faro is an associate of Barbosa Müssnich & Aragão (BM&A), which he joined in June 2007.

He is a lecturer in the Continuing Education Program at Cândido Mendes University, Universidade Federal Fluminense – UFF, and Getúlio Vargas Foundation – RJ. He was a tax magistrate of the Rio de Janeiro State Treasury in 2008-2009 and is a judging counsel at Federal Administrative Council of Tax Appeals – CARF (2010-2013)

He is a member of the Brazilian Bar Association, Rio de Janeiro section; the Special Commission on Tax Matters, Brazilian Bar Association (OAB-RJ) and the council of the Brazilian Bar Association (2010-2012).

Mauricio has a master of law studies degree from the Gama Filho University – UGF, a specialisation in tax law from the Brazilian Institute of Tax Studies – IBET (2004) and a law degree from Rio de Janeiro State University -UERJ (2001).

Mauricio is co-author of the following books: Aspectos Tributários relacionados à Indústria do Petróleo e Gás (MP Editora), PIS e Cofins à luz da jurisprudência do CARF (MP Editora), Curso de Direito Tributário (Quartier Latin), Curso de Direito Tributário Brasileiro (Quartier Latin), Direito Tributário, Societário e a Reforma da Lei das S/A – Vol II (Quartier Latin) and Direito Tributário, Societário e a Reforma da Lei das S/A (Quartier Latin).

He speaks Portuguese and English.