Brazil

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Brazil

coutinho.jpg

 

Marienne Coutinho

KPMG in Brazil

Rua Arquiteto Olavo Redig de Campos, 105, 10º andar

04711-904, São Paulo - SP

Brazil

Tel: +55 (11) 3940 3182

Fax: +55 (11) 3940 5001

Email: mmcoutinho@kpmg.com.br

Website: www.kpmg.com/BR

Marienne Coutinho is an experienced tax partner at KPMG in Brazil, bringing more than 21 years of international experience to her clients. As partner in charge of international tax, she also leads Brazil's practices for transfer pricing and deal advisory – M&A tax. Marienne serves as a member of KPMG's Global International Tax Steering committee, where she helps to develop, monitor and implement the firm's global strategy for international tax.

Based in São Paulo, Marienne works with major organisations and multinational corporations to assist with complex projects, delivering focused practical advice on Brazilian and international tax matters. Her areas of expertise include supply chain management, market entry, BEPS, M&A tax structuring, and corporate reorganisations, among others. Marienne also assists companies in evaluating the performance and structure of their tax functions in Brazil, reviewing processes, performing GAAP analysis, and advising on benchmarking and efficiency improvements.

Beyond her client work, Marienne is committed to influencing tax policy and furthering education. She actively represents KPMG before a number of organisations, such as GETAP [Grupo de Estudos Tributários Aplicados], an organisation that congregates major Brazilian companies and senior tax directors, and GET, an association that discusses relevant tax topics with representatives of the administrative tax courts and tax administration.

Marienne is a lawyer, and completed post-graduate work in international business affairs at Johns Hopkins University. She is a frequent author on issues related to taxation in Brazil, and is a regular speaker and presenter at tax conferences around the world. She is responsible for the coordination of the KPMG guide, Investment in Brazil, and co-author of the book, The Rise of Brazilian Multinationals.

Marienne was the first woman to become a tax partner at KPMG in Brazil and she continues to advocate for the advancement of other professionals, including leading the KPMG diversity initiative in Brazil as the leader of KPMG's Network of Women, and serving as co-chair of the Brazil Chapter of Women Corporate Directors. She is a member of Mulheres do Brasil, IBEF-Mulher (Brazilian Institute of Finance Professionals) and LIDEM (Women Business Leaders) and teaches at the esteemed Brazilian university FGV (Fundação Getulio Vargas) on diversity in organisations.

kpmg-150.gif


Andrea Bazzo Lauletta

Mattos Filho

Isabel Bertoletti

Machado Associados

Mariana De Vito

Trench Rossi e Watanabe - in association with Baker & McKenzie

Daniela Duque Estrada

Castro, Barros, Sobral, Gomes

Maria Fernanda Furtado Fernandes

Trench Rossi e Watanabe - in association with Baker & McKenzie

Luciana Galhardo

Pinheiro Neto Advogados

Maria Eugenia Kanazawa

Trench Rossi e Watanabe - in association with Baker & McKenzie

Alessandra Machado

Trench Rossi e Watanabe - in association with Baker & McKenzie

Cristiane Magalhaes

Machado Associados

Simone Musa

Trench Rossi e Watanabe - in association with Baker & McKenzie

Raquel Novais

Machado Meyer

Lucilene Prado

Derraik & Menezes Advogados

Adriana Stamato

Trench Rossi e Watanabe - in association with Baker & McKenzie

Ana Cláudia Akie Utumi

TozziniFreire Advogados

Tatiana Galvao Villani

Machado Associados

Erika Yumi Tukiama

Machado Associados

more across site & shared bottom lb ros

More from across our site

The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard
The UK tax authority’s deputy director of large business also reassured taxpayers that HMRC will not ‘nitpick’ returns
Sucafina’s tax chief was speaking at the ITR Pillar 2 Forum in London alongside experts from HMRC and other organisations
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
The UK-based big four spin-off firm has hired Marc Lien, who declared that most AI in professional services today is ‘cosmetic’
Projected revenue losses and exemption requests are harming the project’s capability and viability
HMRC secured lengthy prison sentences in a major payroll VAT fraud case, while law firms announced tax promotions and hires
Significant changes include an update to profit markers and an alteration to how an ‘inbound distributor’ is defined
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
Brazil’s bid to seek US-style exemptions from pillar two is ‘highly advantageous’ for multinationals, ITR has also heard
Gift this article