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Brazil

17 August 2018

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Gilberto de Castro Moreira Jr

Managing partner and the head of the tax department of LRI Advogados
Lautenschlager, Romeiro e Iwamizu Advogados

São Paulo
+55 11 2126 4600
gcm@lrilaw.com.br
www.lrilaw.com.br

Languages: Portuguese, English

Biography

Gilberto de Castro Moreira Jr is a managing partner and the head of the tax department of LRI Advogados. He is based in São Paulo.

Gilberto has been practicing law in São Paulo since 1990. Gilberto's practice is focused on tax law (litigation, advisory and planning).

Recent matter highlights

  • Nominated for the 5th, 6th and 7th editions of International Tax Review's Tax Controversy Leaders Guide (2015, 2016 and 2017)
  • Nominated as the 2016 and 2018 Leading Tax Advisor of the Year, Brazil (Acquisition International Magazine); as the 2017 and 2018 Tax Planning
  • Lawyer of the Year – Brazil (Finance Monthly Magazine); as the 2018 Tax Lawyer of the year – Brazil (International Advisory Experts)

Practice areas

Gilberto's practice is focused on tax law (litigation, advisory and planning).

Association memberships

He is the coordinator of the LLM in international taxation at the Brazilian Institute of Tax Law (IBDT), an arbitrator of the Association of European Chambers of Commerce and Industry's mediation and arbitration chamber (CAE), a member of tax litigation committee of the São Paulo Bar Association, of the Brazilian Institute of Tax Law (IBDT), of the scientific council of the Tax Law Association of São Paulo (APET), of the International Association of Tax Judges (IATJ) and a sitting member of the Lawyers' Institute of São Paulo (IASP). Former councillor of the 3rd Section of the Administrative Court of Tax Appeals (CARF), former tax law professor of the Mackenzie Presbyterian University

Academic qualifications

Gilberto holds a JD degree from the University of São Paulo (USP) and a PhD degree in economics and financial law from the University of São Paulo. Gilberto's practice is focused on tax law (litigation, advisory and planning).


Celso Grisi

Partner
Tauil & Chequer in Association with Mayer Brown

São Paulo
+55 11 2504 4671
cgrisi@mayerbrown.com
www.tauilchequer.com.br

Languages: Portuguese and English

Bar admissions: Brazil

Biography

Celso has more than 15 years of experience in practicing tax and has advised major domestic and international corporations. His experience includes drafting legal opinions and structuring investments and M&A transactions across Latin America. He has secured a number of Special Tax Regimes and Tax Rulings for a variety of industries.

Recent matter highlights

Celso represented Dutch asset management company APG, CPPIB, Australian fund First State Super (FSS) and Singaporean sovereign wealth fund GIC establishing a US$700 million fund to target Brazilian logistics assets and industrial real estate. Celso has also helped CPPIB signing a joint venture agreement with Brazilian real estate investor Cyrela. Finally, Celso helped Metrofit signing with Goldman Sachs an agreement to invest US$ 200 million on self storage business.

Practice areas

Business model optimisation, Technology services, Cross-border project management, Restructuring, Cost-sharing arrangements, Transactions, M&A, Corporate taxes, Cryptocurrency, Audit defence, Pre-litigation, Litigation, Tax consulting, International tax advisory

Association memberships

Member of the consulting Board of the Brazilian Association of Financial Law ("ABDF"), related to the International Fiscal Association ("IFA").Member of Transactional Taxation Network ("TTN"), related to the International Bureau of Fiscal Documentation ("IBFD").Member of Tax Committee of the International Bar Association ("IBA").

Academic qualifications

University of São Paulo, LLM on International Trade Law. University of Michigan Law School, LLM on International Tax Law. Catholic University of São Paulo – PUC/SP, Bachelor of Law (JD equivalent). The Hague Academy of International Law, Course on International Trade. University of California, Berkeley, Orientation in the US Legal System.


Fernando Loeser

Partner
Loeser, Blanchet e Hadad - Advogados

São Paulo
+55 11 3879 2800
fernando.loeser@lpadv.com.br
lpadv.com.br

Fernando Loeser is a partner at Loeser, Blanchet e Hadad Advogados, the correspondent law firm of PwC Legal in Brazil.

Fernando joined PwC in 1987, when he started working with tax consultancy and corporate law. He joined Loeser, Blanchet e Hadad Advogados (formerly Loeser e Portela Advogados) in 1989 as senior lawyer and became a manager in 1992 before being admitted as a partner five years later, in 1997. Member of the São Paulo, Rio de Janeiro, Brasília, Bahia and Minas Gerais chapters of the Brazilian Bar Association (OAB), and also member of several chambers of commerce in Brazil. Fernando holds a bachelor's degree in law from the Law School of PUC/SP (1991).

Fernando has more than 30 years' experience in tax litigation and controversy resolution in the administrative and judicial courts related to federal, state and city taxes at all levels as well as tax consultancy services. Fernando is also experienced in corporate law, M&A and antitrust law.

During his career he has provided legal advice in several M&A, spin-offs; due diligence and structuring and restructuring processes, as well as in the incorporation of subsidiary companies in Brazil; drafting of articles of association, corporate amendments, transfer of shares agreements and shareholder's agreements.

Fernando has also coordinated several projects related to the review of procedures adopted by national and multinational companies in compliance with Brazilian tax laws and regulations. He has also provided tax advice in structuring and restructuring projects carried out by national and multinational companies. His clients include companies in the construction, retail, mining and oil, and education sectors.

He writes chapters and articles in various books and journals and is a native speaker in Portuguese as well as being fluent in English and Spanish.


Ana Luiza Martins

Partner
Tauil & Chequer in association with Mayer Brown

São Paulo
+55 11 2540 4626
amartins@mayerbrown.com.br
tauilchequer.com.br

Languages: Portuguese (native) and English

Bar admissions: Rio de Janeiro, São Paulo, Recife

Biography

Ana Luiza Martins is a partner in the tax practice of Tauil & Chequer Advogados in the São Paulo office. She has a large experience in tax consulting and litigation before the Brazilian Administrative and Judicial Courts. Among her clients are national and international companies pertaining to various industry sectors.

Recent matter highlights

  • Handling representative judicial tax litigation for a multinational company on the application of the Brazil-Italy DTT to certain services agreements (multimillion-euro discussion)
  • Handling multimillion-dollar administrative discussions on State VAT taxation for multinationals in São Paulo
  • Handling discussions with Brazilian States on tax VAT benefits for multinational clients (LC 160/2017)
  • Assisting multinationals as to recent changes to the Manaus Free Trade Zone benefits

Practice areas

Cost-sharing arrangements, Corporate taxes, Technology, Litigation, Tax consulting

Sector specialisations

Consumer goods and services, Energy, Food and beverage, Industrials, Utilities

Association memberships

Brazilian Bar Association

International Bar Association

Academic qualifications

New York University – LLM in International Taxation, 2004

Pontifícia Universidade Católica do Rio de Janeiro – PUC/RJ, Bachelor in Law (equivalent to JD), 1998.


Marcos H. M. Matsunaga

Latin America Leader, Tax Dispute Resolution & Controversy
KPMG

São Paulo
+55 11 39408069
mmatsunaga@kpmg.com.br

Languages: Portuguese, English, Spanish

Bar admissions: São Paulo

Biography

Marcos Matsunaga is a tax and legal partner and leads KPMG's tax dispute resolution and controversy services in Brazil. In addition to his national role, Marcos is also the LATAM leader within KPMG International's Global Tax Dispute Resolution & Controversy Services network. Matsunaga joined KPMG Brazil in 1998 and has been a partner since 2008

Recent matter highlights

Marcos has represented several national and international corporate clients before the administrative and judicial tax courts in Brazil, dealing with complex controversial matters. He has a wide range of experience in tax law and different industry sectors, with a focus on advising on the prevention and resolution of tax disputes, from the pre-dispute phase through examinations and appeals. Due to his international role, he has coordinated and participated in a number of cross-border projects throughout Latin America.

Practice areas

Audit defence, Dispute resolution, Pre-litigation, Litigation, Controversy management, Tax consulting, M&A, R&D tax incentives, Corporate tax.

Sector specialisations

Automotive, Financial services, Industrials, Insurance, Tech and telecoms

Association memberships

Member of the Brazilian Bar Association, GETAP (Grupo de Estudos Tributário Aplicados) and an advisory board member of ENACTUS Brasil

Academic qualifications

  • Bachelor's degree in law from Pontifícia Universidade Católica de São Paulo – PUC/SP – 1999
  • Specialization degree in tax law from Fundação Getúlio Vargas
  • Master degree in tax law from Pontifícia Universidade Católica de São Paulo – PUC/SP (ongoing)

Enzo Megozzi

Partner
Severo, Vaz, Ferreira de Moura, Olympio, Megozzi e Carvalho Advogados

São Paulo
+55 1138424040
enzo.megozzi@severovaz.com.br
www.severovaz.com.br

Bar admissions: Brazil

Practice areas

Corporate taxes, Technology, Dispute resolution, Litigation, Tax consulting

Sector specialisations

Agriculture, Consumer goods and services, Energy, Mining, Pharma and life sciences, Shipping, Tech and telecoms


Dr. Eduardo Rocca

Partner
Rocca, Stahl, Zveibil & Marquesi

São Paulo (SP), Rio de Janeiro (RJ), Indaiatuba (SP), Itajaí (SC) and Brasília (DF).
+55 11 3218 7288
eduardo@rszm.com.br
www.rszm.com.br

Languages: Portuguese, English and Spanish

Biography

As a partner of the recognized law office Rocca, Stahl, Zveibil & Marquesi, which provides services in the form of consultancy and legal advice, Eduardo Rocca has worked for several and large-scale multinational companies in coordination of strategic work to reduce tax liabilities/tributaries.

Practice areas

Tax Consulting, Tax Litigation and International Tax Advice

Sectors specialisations

Basic Industries; Trade; Services; Agribusiness; Aviation; International Trade; Communications and Telecommunications; Energy, Oil and Gas; Sports; Information Technology; Transportation and Logistics, among others.

Association memberships

Member of the Brazilian Bar Association (OAB); the Lawyers Association of São Paulo (AASP); and the Association for Promoting the Technology and Use of Tax Incentives.

Academic qualifications

  • Lawyer graduated from Centro Universitário das Faculdades Metropolitanas Unidas (FMU/SP)
  • Post-graduate degree in Tax Law from Pontifícia Universidade Católica de São Paulo (PUC/SP).
  • Specialist in Tax Accouting by FGVLaw.

Dr. Sidney Stahl

Partner
Rocca Stahl Zveibil & Marquesi

São Paulo, Rio de Janeiro (RJ), Indaiatuba (SP), Itajaí (SC) and Brasília (DF)
+55 11 3218 7288
stahl@rszm.com.br
www.rszm.com.br

Languages: Portuguese, English and Spanish

Biography

As a partner of the recognized law office Rocca Stahl Zveibil & Marquesi, which provides services in the form of consultancy and legal advice, Sidney Stahl has extensive experience in providing legal advice to major national and international companies and is notoriously renowned for his academic dedication.

Recent matter highlights

  • He was Professor of Constitutional Law at the Pontifícia Universidade Católica de São Paulo (PUC), under the supervision of Prof. Michel Temer, current president of the Federative Republic of Brazil. Also taught at the Escola Superior de Magistratura de Mato Grosso do Sul.
  • Ex-Counselor of the Administrative Council of Fiscal Resources of the Ministry of Finance (CARF)

Practice areas

Tax Consulting, tax litigation and International Tax Advice

Sector specialisations

Agriculture, Aviation, Energy, Oil and gas, Tech and telecoms, Transport

Association memberships

Member of Brazilian Bar Association (OAB); the Lawyers Association of São Paulo (AASP); the Brazilian Association of Tax Law (ABDT); the Brazilian Association of Tax Consultants (ABCT); the Brazilian Academy of Tax Law (ABDT); and the Scientific Committee of the São Paulo Association of Tax Studies (APET).

Academic qualifications

Lawyer graduated from Pontifícia Universidade de São Paulo (PUC); Doctoral Degree in Tax Law from PUC; Post-graduate lato sensu in Accounting and Financial Management from Fundação Getúlio Vargas (FGV).


Ivan Tauil

Partner
Tauil & Chequer Advogados in association with Mayer Brown

Rio de Janeiro
+ 55 21 2127 4213
itauil@mayerbrown.com
www.mayerbrown.com

Languages: Portuguese, English

Bar admissions: Brazil

Biography

Ivan Tauil is the founding partner and Head of the tax law practice of Tauil & Chequer Advogados in association with Mayer Brown and serves on Mayer Brown's Partnership Board. He has extensive experience in local and international taxation.

Recent matter highlights

  • Represented a foreign group in the tax restructuring of this group that had just been acquired under a transaction worth more than $3 billion.
  • Represented a Brazilian client in connection with drafting the statement of defence for a tax fine involving more than $1.1 billion.
  • Represented a German industrial group with revenues in excess of $4 billion in the tax structuring of its business in Brazil.

Practice areas

Restructuring, Corporate taxes, Tax consulting, International tax advisory

Sector specialisations

Energy, Real estate

Association memberships

Chairman, Oil & Gas Committee of the Brazilian Bar Association, Rio de Janeiro Chapter; Director, Brazilian Tax Law Academy; Member, Urban Land Institute (ULI); Member, Association for Real Estate Project Development in Brazil (ADIT); Former Chairman, Science Board of the Brazilian Academy of Tax Law; Member, Editorial Board of Revista Tributária e de Finanças Públicas, edited by Revista dos Tribunais; Member, Brazilian Institute of Constitutional Law (Instituto Brasileiro de Direito Constitucional); Member, American Chamber of Commerce (AmCham); Member, International Bar Association; Member, International Fiscal Association; Member, Brazilian Finance Law Association

Academic qualifications

Universidade de Coimbra, Specialization degree in European Law, 1996; Pontifícia Universidade Católica do Rio de Janeiro, LLM in Constitutional Law and Theory of the State, 1989; Universidade Federal Fluminense, Bachelor of Law (JD equivalent), 1987; Universidade Federal do Rio de Janeiro, Bachelor of Social Science, 1987.


André L P Teixeira

Senior Partner
André Teixeira & Associados Law Firm

Rio de Janeiro and São Paulo
+55 21 2203 0330 and +55 11 30688933
andre.teixeira@at.adv.br
www.at.adv.br

Languages: English, Portuguese, Spanish

Bar admissions: Brazil, Portugal

Biography

Senior Partner of André Teixeira & Associados Law Firm, a Brazilian law firm with branches in Rio de Janeiro and São Paulo; specialising in energy taxation, especially oil and gas and renewables.

Strong performance in corporate law and corporate governance.

Practice areas

Restructuring, M&A, Corporate taxes, Litigation, Tax consulting

Sector specialisations

Automotive, Energy, Food and beverage, Natural resources, Oil and gas

Association memberships

ABDF (Associação Brasileira de Direito Financeiro); IFA (International Fiscal Association);

IBA (International Bar Association);

AIPN (Association of International Petroleum Negotiators).

Founder partner of Oil & Gas Law Alliance.

Academic qualifications

Rio de Janeiro Federal University

Bachelor of Laws – LLB

Tax & Corporate

Dates graduation 1987 – 1991

Candido Mendes University (1995)

Postgraduate Diploma

Corporate Law

Lisbon University (2017)

Postgraduate Diploma

Corporate Governance


Eduardo Maccari Telles

Partner
Tauil & Chequer in association with Mayer Brown LLP

Rio de Janeiro
+55 21 21274229
etelles@mayerbrown.com
www.tauilechequer.com.br

Languages: Portuguese, English, French

Bar admissions: Brazil

Biography

Eduardo Telles focuses on tax dispute resolution as well as projects and general tax consulting. He has extensive experience working with oil & gas, manufacturing and services industries and is now developing a digital taxation practice.

Recent matter highlights

  • Advised a FRSU provider in structuring its business in Brazil. Provided contractual tax protection and specific doing business for Brazil
  • Advises a Multinational Chemical Company in its biggest tax case in Brazil, helping developing all strategy including factual background research and knowledge of administrative and judicial system.
  • Advises one of the biggest Oilfield Services Companies in the world in all its tax cases for more than 10 years, generating over USD 100 MM in savings

Practice areas

Business model optimisation, Technology, Audit support, Litigation, Tax consulting

Sector specialisations

Consumer goods and services, Energy, Industrials, Oil and gas

Association memberships

Brazilian Bar Association

Coordinator of Post Graduate Tax Courses at Fundação Getúlio Vargas – FGV Rio

Academic qualifications

Journalism – Bachelor Degree, Rio de Janeiro State University, 1994

Law – Bachelor Degree, Rio de Janeiro Federal University, 1996

Master in Tax Law, Candido Mendes University, 2004


Marcel Alcades Theodoro
Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados

Antonio Amendola
Dias Carneiro Advogados

Marcelo Salles Annunziata
Demarest Advogados

Daniel Vitor Bellan
Lacaz Martins Pereira Neto Gurevich & Schoueri Advogados

João Francisco Bianco
Mariz De Oliveira e Siqueira Campos

Luiz Gustavo Bichara
Bichara Advogados

Gustavo Brigagão
Brigagão Duque Estrada Emery Advogados

Isabel Bueno
Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados

Fabio Pallaretti Calcini
Brasil Salomão e Matthes Advocacia

Paulo Camargo Tedesco
Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados

Roque Antônio Carrazza
Roque Carrazza Advogados Associados

Marcos de Carvalho
Lefosse Advogados

Vivian Casanova
Barbosa Müssnich & Aragão Advogados

Gilberto de Castro Moreira Jr
Lautenschlager Romeiro e Iwamizu Advogados

Guilherme Cezaroti
Campos Mello Advogados

Christiano Chagas Monteiro de Melo
Demarest Advogados

Tércio Chiavassa
Pinheiro Neto Advogados

Renata Correia Cubas
Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados

Hamilton Dias de Souza
Dias de Souza Advogados Associados

Daniela Duque Estrada
Castro Barros Sobral Gomes Advogados

Roberto Duque Estrada
Xavier Duque-Estrada Emery Denardi Advogados

Wolmar Francisco Amélio Esteves
Bichara Advogados

Mauricio Pereira Faro
Barbosa Müssnich & Aragão Advogados

Gilberto Fraga
Fraga Bekierman & Cristiano

Maucir Fregonesi Junior
Siqueira Castro - Avogados

Hugo Funaro
Dias de Souza Advogados Associados

Paulo Rogério Garcia Ribeiro
Machado Associados

Francisco Carlos Rosas Giardina
Bichara Advogados

Alessandra Gomensoro
Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados

André Gomes de Oliveira
Castro Barros Sobral Gomes Advogados

Antonio Carlos Gonçalves
Demarest Advogados

Marcos Joaquim Gonçalves Alves
MJ Alves e Burle Advogados

Celso Grisi
Mayer Brown

Antonio Carlos Guidoni Filho
Vella Pugliese Buosi e Guidoni

Carlos Iacia
Sole practitioner

Mario Junqueira Franco Júnior
Martins Franco Teixeira

Leo Krakowiak
Advocacia Krakowiak

Ricardo Krakowiak
Advocacia Krakowiak

Daniel Lacasa Maya
Machado Associados

Glaucia Maria Lauletta Frascino
Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados

Oswaldo Leite de Moraes Filho
Demarest Advogados

Gustavo Lian Haddad
Lefosse Advogados

Fernando Loeser
Loeser e Portela Advogados

Pedro Lunardelli
Advocacia Lunardelli

Sandro Machado dos Reis
Bichara Advogados

João Agripino Maia
Veirano Advogados

Claudia Liguori Maluf
Demarest Advogados

Cláudio Mangoni oretti
Trench Rossi Watanabe

Gabriel Manica Mendes de Sena
Castro Barros Sobral Gomes Advogados

João Marcos Colussi
Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados

Júlio Maria de Oliveira
Machado Associados

Carlos Eduardo Marino Orsolon
Demarest Advogados

Ricardo Mariz de Oliveira
Mariz De Oliveira e Siqueira Campos

Ana Luiza Martins
Mayer Brown

Leonardo Martins
Trench Rossi Watanabe

Marcos Matsunaga
Ferraz de Camargo e Matsunaga

Enzo Megozzi
Severo Vaz Ferreira de Moura Olympio Megozzi e Carvalho Advogados

Marcos Minichillo de Araújo
Almeida & Associados

Rogerio Mollica
Mollica e Rapozo Advogados

Marcos Vinícius Neder de Lima
Trench Rossi Watanabe

Mariana Neves de Vito
Trench Rossi Watanabe

Raquel Novais
Machado Meyer Sendacz e Opice Advogados

Marcos Vinícius Passarelli Prado
Stocche Forbes

Alvaro Pereira
PwC

Luiz Roberto Peroba Barbosa
Pinheiro Neto Advogados

Durval Portela
PwC

Roberto Quiroga Mosquera
Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados

Lígia Regini
Barbosa Müssnich & Aragão Advogados

José Luis Ribeiro Brazuna
BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados

Eduardo Rocca
Rocca Stahl Zveibil & Marquesi Advogados

Sergio André Rocha
Sergio André Rocha Advocacia & Consultoria Tributária

Andrea da Rocha Salviatti
Mundie Advogados

Cristiano Frederico Ruschmann
BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados

Luiza Sampaio de Lacerda Benjó
Barbosa Müssnich & Aragão Advogados

Oscar Sant'Anna de Freitas e Castro
Daudt Casto e Gallotti Olinto Advogados

Ana Paula Schincariol Lui Barreto
Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados

Paulo Sehn
Trench Rossi Watanabe

Gabriela Silva de Lemos
Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados

Luis Augusto da Silva Gomes
Braga Nascimento e Zilio Advogados

Marcelo Bez Debatin da Silveira
Lobo & de Rizzo - Advogados

Renato Silveira
Machado Associados

Ciro César Soriano de Oliveira
BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados

Kátia Soriano de Oliveira Mihara
BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados

Valter de Souza Lobato
Sacha Calmon Misabel Derzi Consultores e Advogados

Daniel Souza Santiago da Silva
Neves & Battendieri

Sidney Stahl
Rocca Stahl Zveibil & Marquesi Advogados

Ivan Tauil
Mayer Brown

André Teixeira
Andre Teixeira & Associados

Pedro Teixeira de Siqueira
Bichara Advogados

Eduardo Maccari Telles
Mayer Brown

Carlos Henrique Tranjan Bechara
Pinheiro Neto Advogados

Marcos André Vinhas Catão
Vinhas & Redenschi Advogados

Daniella Zagari
Machado Meyer Sendacz e Opice Advogados






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