Areas Covered

Tax Law and Tax Compliance

Efficient tax advice is essential for the success of business projects in Brazil. Despite being known for having one of the largest volumes of tax litigation in the world, with a value of more than BRL 5.4 trillion according to data released by Insper in early 2021, Brazil remains an attractive market for new businesses whose potential can be explored through smart tax planning.

We advise our clients by integrating innovation in tax and fiscal solutions with legal certainty and high specialization. Our tax department has three areas of action:

Consulting services: We work developing interpretative opinions on tax legislation and tax planning for different purposes.

Administrative and judicial litigation: With recognized performance in Regional and Superior Courts, including the Superior Court of Justice (Supremo Tribunal de Justiça – STJ) and the Federal Supreme Court (Supremo Tribunal Federal – STF), our firm acts to defend the interests of our clients in active and passive disputes against tax authorities in the municipal, state or federal spheres.

Tax compliance: The growing complexity of tax and social security liabilities require that companies implement an effective control of their practices. We advise our clients in the review of assessments and calculations of relevant taxes and developments, ensuring security and solidity in the information recorded and amounts collected.

How can we contribute?

  • Issuing of legal reports and opinions intended to support management actions and/or clarify tax effects of different situations.
  • Tax planning to optimize tax burden and reduce the risk of interpretation.
  • Assistance in the consolidation and reporting of foreign companies established in Brazil.
  • Implementation of tax committees in companies to discuss relevant issues on a recurring basis.
  • Support for corporate operations and Mergers and Acquisitions (M&A).
  • Optimization of treaties signed by Brazil.
  • Assessment of transactions between related parties and studies on the most appropriate method for transfer pricing purposes and controls.
  • Assessment and collection of tax benefits and special tax.
  • Defense in notices of violation and seizure of goods.
  • Presentation of non-compliance statements in compensation, restitution, and reimbursement processes.
  • Lawsuits aimed at reducing tax burden and/or recovering amounts collected unduly.
  • Litigation management of tax liabilities and definition of conduct strategies.
  • Negotiating and obtaining individual moratoriums (installments).
  • Review of tax assessment.
  • Dashboard implementation for risk control purposes.
  • Monitoring and parameterization of ERP systems.
  • Credit collection in general.
  • Preparation of a support master file to offset claims arising from lawsuits.
  • Preparation and transmission of PER/DCOMP requests.
  • Validation and approval of accumulated ICMS credit and subsequent request for refund/reimbursement.
  • Tax due diligence.

News

Tax agreement discussed for years is closer

In an article in Valor Econômico, partner Leonardo Briganti talks about the tax agreement that has been discussed for years and is getting closer to happening. Brazil is reviewing its stance on international agreements as it moves towards the OECD. This directly affects tax experts, as it implies new interpretations of these agreements. According to Leonardo, the Brazil-Singapore, Brazil-Switzerland and Brazil-United Arab Emirates agreements follow the OECD guidelines against tax evasion and the transfer of capital to tax havens. “The changes, especially with regard to…

The challenges of tax reform in Brazil.

One of the biggest challenges for the year 2023 is the government’s chess game with the National Congress to approve the long-awaited tax reform. An important date in this history is approaching: it is the 23rd of May, when the rapporteur of the proposal of the working group on the subject in the National Congress, deputy Aguinaldo Ribeiro, will deliver the final report with the opinion on the changes that will impact the Brazilian system based on a possible approval. In an interview with LexLatin,…

8 questions and answers about taxation of investments abroad

The government has changed the taxation rules for individuals who have investments, controlled entities or trusts abroad. The changes were published by Provisional Measure (MP) 1,171, on the last 30th in an extraordinary edition of the Official Gazette. In an interview with ESTADÃO, Mariana A. explains about the MP, mainly with regard to the taxation of controlled entities and trusts. To check it out, visit: https://lnkd.in/dzRqRccA