Tax

The Brazilian economy is experiencing an unprecedented moment but the complexities around any business endeavor, specially with regards to the country's interwoven tax system, rely on sound and experienced legal advice.

Through the longtime regular work we have been providing to our clients, along with a close follow-up of all tax-related developments, we have been able to foster a highly regarded tax practice.

We are used to deal with a diversified array of tax-related legal needs, from consulting and planning to litigation, advising Brazilian and international companies in many industry sectors, such as basic and advanced materials, business services, consumer goods, energy, financial and banking services, hospitality and leisure (hotels and resorts), industrial goods and services, infrastructure, life sciences , media and entertainment, real estate, retail, shipping transportation and offshore and technology (telecommunications).

On the consulting side, we provide assistance in all tax matters, offering a full range of consulting services, drafting legal opinions - including the analysis of the tax aspects of corporate reorganizations and investment acquisitions plus M&A tax due diligence - and preparing administrative consultations.

We regularly advise clients in connection with the legal aspects of:

• Taxation of non-resident revenues and capital gains earned in Brazil.
• Taxation of information technology and communication.
• Taxation of oil and gas activities, including the application of special customs regimes such as the REPETRO and drawback.
• Application of federal, regional and local tax benefits as well as foreign exchange taxation.

Our team is also specialized in rendering tax litigation, acting both in the administrative and judicial spheres, at the federal, state and municipal levels. We are specifically well known for our expertise in litigation involving oil and gas activities, assisting the most accredited companies operating in Brazil in regard to tax lawsuits.

In summary, our tax litigation practice encompasses the following services:

• Strategic litigation aiming at eliminating/ reducing the impact of indirect taxes levied on specific products, processed by large multinational companies.
• Lawsuits seeking recognition of the validity of sophisticated tax planning undertaken by large multinational companies, disregarded by the tax authorities.
• Extensive experience in tax litigation, in both administrative and judicial level, devoted to activities undertaken by companies operating in the oil and gas industry (concessionaires and service providers).
• Pioneer actions for the unconstitutional and illegal identified changes in tax laws under the three spheres: federal, state and municipal.
• Strong performance of our attorneys directly with the ministers of higher courts in Brasilia (Superior Court of Justice - STJ and Supreme Court - STF).
• Strong performance with the tax authorities in preventive work aiming at obtaining clearance tax certificates for companies, essential for their participation in public bids, attainment of loans, among others.

Assistance with social security tax matters is also provided.

Feel free to contact us any time in case you need more information.

Market recognition

Our tax practice has been recognized by leading publications that rank firms and lawyers based on the feedback from clients:

• Leading firm in Tax (Band 3) - Chambers Global, 2012
• Leading individual in Tax: partner Guido Vinci (Band 3) - Chambers Global, 2011-2012
• Leading firm in Tax (Band 3) - Chambers Latin America, 2010-2012
• Leading firm in Tax / Litigation (Band 4) - Chambers Latin America, 2012
• Leading individual in Tax: partner Guido Vinci (Band 3) - Chambers Latin America, 2009-2012
• Leading business lawyer in Corporate Tax: partner Guido Vinci - Who's Who Legal Brazil, 2010-2011
• Recognized firm in Tax - PLC Which Lawyer?, 2010
• Endorsed lawyer in Tax: partner Guido Vinci - PLC Which Lawyer?, 2010
• One of the most admired Brazilian firms in Tax - Análise Advocacia 500, 2010