All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

Brazil

Mauri Bórnia

bornia.jpg

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

machado-associados-130.jpg

Ricardo Marletti Debatin da Silveira

da-silveira.jpg

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

machado-associados-130.jpg

Júlio de Oliveira

de-oliveira.jpg

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).

machado-associados-130.jpg

Gustavo André Muller Brigagão

brigagao.jpg

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.

ulhoa-canto-250.jpg

Fábio Fraga Gonçalves

fraga-goncalves.jpg

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.

trouw-fraga-250.jpg

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

More from across our site

Japan reports a windfall from all types of taxes after the government revised its stimulus package. This could lead to greater corporate tax incentives for businesses.
Sources at Netflix, the European Commission and elsewhere consider the impact of incoming legislation to regulate tax advice in the EU – if it ever comes to pass.
This week European Commission officials consider legal loopholes to secure minimum corporate taxation, while Cisco and Microsoft shareholders call for tax transparency.
The fast-food company’s tax settlement with French authorities strengthens the need for businesses to review their TP arrangements and documentation.
The full ALP model will be adopted through a new TP regime, which is set to boost the country’s investments and tax certainty.
Tax professionals have called on the UK government to reconsider its online sales tax as it would affect the economy at the worst time.
Tax professionals have called on companies to act urgently to meet e-invoicing compliance targets as the EU plans to ramp up digitisation.
In the wake of India’s ambitious 25-year plan for economic growth, ITR has partnered with leading tax commentators to discuss what the future will look like for India and for the rest of the world.
But experts cast doubt on HMRC's data and believe COVID-19 would have increased the revenue shortfall.
EY’s plan to separate its auditing and consulting businesses might lessen scrutiny from global regulators, but the brand identity could suffer, say sources.
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree