Brazil’s new customs valuation tools: TP documentation becomes harder to ignore

William advises local and international clients on tax and customs matters in a wide array of industries, both in the litigation and advisory spheres, with emphasis on technology, e-commerce, pesticides, bars and restaurants, mining, pharmaceuticals, car rental, consulting services, import and export. William holds an LL.B. degree from Universidade Presbiteriana Mackenzie, a certificate in customs from Aduaneiras, a post-graduate degree and a master’s degree in tax law from the Fundação Getulio Vargas (FGV), as well as a certificate in international taxation from Northwestern University, USA.

Felipe Cerrutti Balsimelli is at the forefront of advising on and litigating cases revolving around direct and indirect taxes (federal, state, and municipal), international taxation, international treaties, dispute resolution mechanisms (including via MAP), cost sharing, tax planning, corporate restructurings, tax immunity, tax incentives, tax classification, among others. Felipe’s outstanding practice in tax planning and disputes related to transfer pricing has garnered successful results for clients at both administrative and judicial levels. In the wake of the new transfer pricing rules enacted in 2024, he has been increasingly sought after to advise on complex transactions involving intangibles, financial transactions, cost sharing, intragroup services, imports and exports, as well as on the impacts of such rules on other taxes and industries. Felipe holds a bachelor’s degree in law from Universidade Presbiteriana Mackenzie, a postgraduate degree in tax law from Fundação Getulio Vargas (FGV), a specialization degree (certificate) in transfer pricing from the International Bureau of Fiscal Documentation (IBFD), and a master’s degree in tax law from Fundação Getulio Vargas (FGV).