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Brazil

09 July 2018

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Mauri Bórnia

Partner
Machado Associados

São Paulo
+55 (11) 3819 4855
mbornia@machadoassociados.com.br
www.machadoassociados.com.br

Bar admissions: Brazilian Bar Association – São Paulo, Rio de Janeiro, and Brasília

Biography

Mauri Bórnia is a lawyer with 30 years of experience in the tax area with an emphasis on indirect taxes and tax litigation. He joined Machado Associados in 1999 and has been a partner of the firm since 2003.

Recent matter highlights

With a highly specialised profile, Mauri is one of the partners in charge of the indirect taxes area at Machado Associados, serving domestic and multinational companies, taking part in several tax and corporate restructuring transactions and following up on new structures.

Association memberships

Brazilian Bar Association – São Paulo Chapter

Certified Public Accountant – São Paulo Chapter (CRC/SP)

Paulista Association of Tax Studies (APET)

Academic qualifications

Law Degree, Faculdade de Direito de Sorocaba, 2006

Postgraduate Studies in Tax Law – Universidade de Sorocaba, 1997

Business and Accounting School, Faculdade de Ciências Contábeis e Administrativas de Sorocaba, 1990

Practice areas

Restructuring, Transactions, Tax consulting, Customs, Supply Chains, and VAT

Sector specialisations

Consumer goods and services, Industrials, Pharma, Tech and Telecons, and Food and Beverage


Ricardo Marletti Debatin da Silveira

Partner
Machado Associados

São Paulo
+55 (11) 3819 4855
rsilveira@machadoassociados.com.br
www.machadoassociados.com.br

Languages: Portuguese, English

Bar admissions: Brazilian Bar Association – São Paulo, Rio de Janeiro, and Brasília.

Biography

Mr. Silveira joined the firm in 1993 and was promoted to partner in the indirect tax area in 2005. He has a highly international profile and is one of the partners responsible for assisting multinational companies with businesses in Brazil and abroad, always with a strong indirect tax focus. Author of several articles and speaker in international events.

Recent matter highlights

Ricardo's experience focuses on indirect tax (VAT), tax incentives, and custom's matters, including structuring tax efficient transactions.

Practice areas

Transactions, M&A, tax consulting, VAT, customs

Sector specialisations

Automotive, construction and materials, consumer goods and services, energy, industrials

Association memberships

Member of the Tax and Law Firm Management Committees of the International Bar Association (IBA)

Member of the Legal Committee of the American Chamber of Commerce in São Paulo (AMCHAM)

Director of Corporate Relations of the Brazilian Institute for Energy Law Studies (IBDE) – Biennium 2017-2019

Member of the Tax Commitee of the Center for the Study of Law Firms (CESA)

Academic qualifications

Postgraduate Degree in Tax Law – Pontifícia Universidade Católica de São Paulo (PUC/SP), 1997

Law Degree – Pontifícia Universidade Católica de São Paulo (PUC/SP), 1994


Júlio de Oliveira

Partner
Machado Associados

São Paulo
+55 (11) 3819 4855
joliveira@machadoassociados.com.br
www.machadoassociados.com.br

Languages: Júlio is fluent in Portuguese and English

Bar admissions: Brazilian Bar Association – São Paulo, Rio de Janeiro, and Brasília

Biography

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

Recent matter highlights

Júlio Oliveira has already acted as an examining professor on boards granting master's degrees at PUC/SP and Fundação Getúlio Vargas (FGV/SP), and also as judge of the Tax Administrative Court of the State of São Paulo (TIT). He is a tax law professor at PUC/SP and GV Law and professor of the tax law specialization course at Universidade de São Paulo (USP). Júlio has been acknowledged several times during his career, and was appointed as an outstanding lawyer in the Tax area in Brazil by national and international entities.

Practice areas

Dispute resolution, Tax consulting, VAT, Supply chains, Tax Litigation

Sector specialisations

Consumer goods and services, Food and beverage, Industrials, Pharma and life sciences, Tech and telecoms

Association memberships

Member of the Legal and Tax Committee of the British Chamber of Commerce and Industry in São Paulo

Adviser of the Center for Tax Studies (NEF) of the São Paulo Law School of Fundação Getúlio Vargas (FGV)

Academic qualifications

Júlio de Oliveira holds a Master's and a PhD degree in tax law from Pontifícia Universidade Católica de São Paulo (PUC/SP).


Gustavo André Muller Brigagão

Partner
Ulhôa Canto

Rio de Janeiro
+55 21 3824-3227
gbrigagao@ulhoacanto.com.br
www.ulhoacanto.com.br

Languages: Portuguese and English

Bar admissions: Brazilian Bar Association – Rio de Janeiro and São Paulo

Biography

Gustavo Brigagão specializes in tax law with emphasis on administrative litigation and indirect taxation, dealing with matters related to industry, commerce and services sector, focused in the oil industry, telecommunication market, e-commerce, electric energy, information technology, clothing industry, professional entities, among others.

Recent matter highlights

  • Exclusive tax advisor regarding the staging and organization of the Fifa World Cup in Brazil.
  • Provides tax advisory to major energy groups in Brazil (matters that involve more than 1 billion USD).
  • Represented several companies that belong to the oil sector against tax assessments related to ICMS (State VAT). Such assessments combined were worth more than 500 million dollars (taxes and penalties) and the majority of them were cancelled.
  • Provides tax advisory to major players of the clothing sector.

Practice areas

Technology, Litigation, Tax consulting, International tax advisory, VAT

Sector specialisations

Energy, Industrials, Oil and gas, Shipping, Tech and telecoms

Association memberships

President of the Brazilian Financial Law Association (ABDF). Member of the executive committee of the International Fiscal Association (IFA). President of the British Chamber of Commerce in Rio de Janeiro (BRITCHAM-RJ). Member of the General Council of the Brazilian Bar Association, branch of Rio de Janeiro (OAB/RJ).

Academic qualifications

Professor for the postgraduate course of Getúlio Vargas Foundation and, from 1993 until 2005, was professor of tax law in the graduate course of Cândido Mendes University.


Fábio Fraga Gonçalves

Partner
Trouw & Fraga Advogados

Rio de Janeiro
+55(21)25049420
ffraga@tfslaw.com.br
www.tfslaw.com.br

Languages: Portuguese, English, Spanish

Bar admissions: OAB/RJ 117.404

Biography

He worked as a lawyer at PETROBRAS, 7th place in the entry examination competition.

He is author of several articles published in specialized reviews and a speaker at events in Brazil and abroad.

He received the Sacha Calmon Award for best thesis at the VIII Congress of Tax Law.

Recent matter highlights

  • French oil and gas company; implementation of the company's cost sharing policy regarding the parent company in France and its subsidiary in Uruguay.
  • Brazilian telecom company; only in the current year, we filed over 50 lawsuits arguing the unconstitutionality of the TFF (local tax levied by Brazilian Municipalities).
  • American oil and gas company; complete analysis of the Brazilian company's tax situation to report for the parent company located in USA.

Practice areas

Business model optimisation, restructuring, cost-sharing arrangements, litigation, tax consulting

Sector specialisations

Energy, food and beverage, industrials, oil and gas, tech and telecoms

Association memberships

Director of the Tax Debates Group of Rio de Janeiro (GDT-RIO).

Director of the Brazilian Financial Law Association (ABDF).

Member of the Practice Council of the LL.M. in International Taxation Program of the New York University (NYU).

Professor of the LL.M. in Tax Law of Getúlio Vargas Foundation (FGV).

Academic qualifications

Graduation in Law, Pontifical Catholic University of Rio de Janeiro, 2003.

Postgraduation in Tax Law, University of Salamanca, 2005.

Postgraduation in Gas and Oil, Brazilian Oil Institute, Center of Advanced Studies and Oil Research from the University of the State of Rio de Janeiro (UERJ) and from the Campos School of Law, 2005.

PhD, Autonomous University of Lisbon, 2017/2018.


Pedro Guilherme Accorsi Lunardelli
Advocacia Lunardelli

Marcel Alcades Theodoro
Mattos Filho

Carlos Bechara
Pinheiro Neto Advogados

Adolpho Bergamini
Bergamini & Collucci Advogados

Luiz Gustavo Bichara
Bichara Advogados

Mauri Bórnia
Machado Associados

José Luis Ribeiro Brazuna
BRATAX - Brazune, Ruschmann e Soriano Sociedade de Advogados

Gustavo André Muller Brigagão
Ulhôa Canto Rezende e Guerra Advogados

Roque Antônio Carrazza
Roque Carrazza Advogados Associados

Alisson Carvalho de Souza
Ulhôa Canto Rezende e Guerra Advogados

João Paulo Cavinatto
BMA – Barbosa Müssnich Aragão

Renato Coelho
Stocche Forbes Advogados

Renata Correia Cubas
Mattos Filho

Rodrigo Damázio
Demarest Advogados

Paulo de Barros Carvalho
Barros Carvalho Advogados Associados

Júlio Maria de Oliveira
Machado Associados

Roberto de Siqueira Campos
Mariz de Oliveira e Siqueira Campos Advogados

Thiago de Vasconcellos Chaer Cury
Rennó Penteado Reis & Sampaio

Ricardo Marletti Debatin da Silveira
Machado Associados

Hamilton Dias de Souza
Dias de Souza Advogados Associados

Simone Dias Musa
Trench Rossi Watanabe

Wolmar Francisco Amélio Esteves
Bichara Advogados

Mônica Ferraz Ivamoto
LBMF

Fábio Fraga
Trouw & Fraga Advogados

Maria Fernanda Furtado
Trench Rossi Watanabe

Francisco Carlos Rosas Giardina
Bichara Advogados

André Gomes de Oliveira
Castro Barros Sobral Gomes Advogados

Gustavo Lian Haddad
Lefosse Advogados

Leonardo Homsy
Mattos Filho

Maria Eugenia Kanazawa
Tauil & Chequer Advogados

Leonardo Krakowiak
Advocacia Krakowiak

Jerry Levers de Abreu
TozziniFreire

Francisco Lisboa Moreira
Bichara Advogados

Douglas Lopes
Deloitte Brazil

Armênio Lopes Correia
Numeris Consultoria

Mauro Ernesto Moreira Luz
Demarest Advogados

Alessandra Machado
Trench Rossi Watanabe

Sandro Machado dos Reis
Bichara Advogados

Claudia Liguori Affonso Maluf
Demarest Advogados

Eduardo Maneira
Maneira Avogados

Murilo Mello
KPMG

Alessandro Mendes Cardoso
Rolim Viotti & Leite Campos

Douglas Mota
Demarest Advogados

Marcelo Musial
PwC

Eduardo Perez Salusse
Salusse Marangoni

Marcos Prado
Stocche Forbes Advogados

Eduardo Pugliese Pincelli
Schneider Pugliese Sztokfisz Figueiredo & Carvalho Advogados

Luiz Fernando Rezende Gomes
Deloitte Brazil

Cristiano Frederico Ruschmann
BRATAX - Brazune, Ruschmann e Soriano Sociedade de Advogados

Luiza Sampaio de Lacerda
BMA – Barbosa Müssnich Aragão

Wagner Silva Rodrigues
Landi Rodrigues Nakano & Giovannetti Advogados

José Eduardo Soares de Melo
Soares de Melo Advogados

Ciro César Soriano de Oliveira
BRATAX - Brazune, Ruschmann e Soriano Sociedade de Advogados

Katia Soriano de Oliveira Mihara
BRATAX - Brazune, Ruschmann e Soriano Sociedade de Advogados

Adriana Gravina Stamato de Figueiredo
Trench Rossi Watanabe

Thales Michel Stucky
Trench Rossi Watanabe

Pedro Teixeira de Siqueira Neto
Bichara Advogados

Cristiano Augusto Ganz Viotti
Rolim Viotti & Leite Campos






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