Our highly specialized tax team advises clients on the full spectrum of tax issues through our litigation, advisory, social security and customs practice areas. We assess the tax impacts on the structuring of businesses and undertakings, mergers and acquisitions, joint ventures, project finance, private pension funds and tax settlements, among others, and actively participate in due diligence investigations into the tax assets and liabilities of the target company.
In the advisory practice, we advise our clients on direct or indirect taxes, negotiation of statutory tax benefits with Brazilian states and municipalities and other non-contentious matters, also drawing on our extensive experience in tax planning for complex structures, structuring of merger and acquisition agreements and product distribution channels, developing project finance structures, infrastructure, real estate, estate planning and foreign trade matters, such as tariff code classification, trade facilitation, transfer pricing and customs valuation rules.
For technology companies, we rely on a very experienced team to evaluate alternatives for the structuring of activities, implementation of payment mechanisms for local and international sales, as well as to review the taxation on services and products.
We have insightful experience in advising clients in complex infrastructure projects in a wide variety of areas such as oil&gas, energy, mining, ports, airports, railroads, roads, waterways, telecommunication, sanitation, transportation, aviation and agribusiness.
The social security practice area works closely with our colleagues in the labor area to provide an in-depth and complete review of complex issues involving executive compensation.
We conduct tax and social security due diligence in connection with corporate transactions, offering specific advisory services to clients intending to invest in other companies. We identify potential tax contingencies and provide background information and specific review to help clients in negotiations and investment decisions.
We also have a strong tax litigation and controversy practice in the administrative and judicial spheres.
The administrative litigation practice at municipal, state and federal levels and the results obtained indicate the importance of our tax controversy practice in reversing tax delinquency notices and penalties imposed by administrative authorities.
We also keep close track of relevant regulatory developments as well as those in judicial and administrative decisions, which helps us identify new opportunities in the interest of our clients.
In addition, we deal with alternative dispute resolution mechanisms (tax amnesties, relief programs, etc.). Our team plays an active role in tax audits conducted by the Federal Revenue Office and by state and municipal tax authorities. When conflict is inevitable, we analyze the financial impacts of a tax dispute and weigh in the alternatives, benefits and potential risks quickly and objectively, thus enabling the legal and tax departments or executives of the companies involved to make a learned decision.
We defend our clients before all courts throughout Brazil, including before higher courts. We have a highly specialized team in our Brasília office that customarily handles special appeals in leading cases before the Superior Court of Justice (STJ) and the Federal Supreme Court (STF). We keep daily track of court precedents as they are made.
In brief, our tax practice encompasses:
-Advice on all tax, social security and customs issues
-Tax settlement
-Tax planning at domestic and international levels
-Comprehensive due diligence in connection with corporate transactions
-Transfer pricing
-Negotiation of statutory tax benefits with Brazilian states
-Tariff code classification and customs valuation rules
-Judicial and administrative litigation
-Private pension fund matters
-Project finance advise
We are business-oriented, understanding market practices and the economic impacts of legislation, and we know how to translate the complexity of the system into numbers and practical terms. Thus, our tax area also works closely with all other areas of the firm, such as M&A, foreign investment, project financing, banking, capital markets, infrastructure, real estate, among others.
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li[_ngcontent-dlu-c4]{position:relative;display:block;font-size:14px;margin-right:24px}@media (max-width: 1560px){header[_ngcontent-dlu-c4] .menu-anchor[_ngcontent-dlu-c4] .anchor-list[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]{margin-right:20px}}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .menu-anchor[_ngcontent-dlu-c4] .anchor-list[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]{margin:0 0 36px}}header[_ngcontent-dlu-c4] .menu-anchor[_ngcontent-dlu-c4] .anchor-list[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]:last-child{margin-right:0}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .menu-anchor[_ngcontent-dlu-c4] .anchor-list[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]:last-child{margin-bottom:0}}header[_ngcontent-dlu-c4] .menu-anchor[_ngcontent-dlu-c4] .anchor-list[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] a[_ngcontent-dlu-c4]{cursor:pointer;text-decoration:none;color:#093145;transition:.2s ease}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .menu-anchor[_ngcontent-dlu-c4] .anchor-list[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] a[_ngcontent-dlu-c4]{position:relative}}header[_ngcontent-dlu-c4] .menu-anchor[_ngcontent-dlu-c4] .anchor-list[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] a.active[_ngcontent-dlu-c4]{color:#9a2618}header[_ngcontent-dlu-c4] .menu-anchor[_ngcontent-dlu-c4] .anchor-list[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] a.active[_ngcontent-dlu-c4]:before{opacity:1}header[_ngcontent-dlu-c4] .menu-anchor[_ngcontent-dlu-c4] .anchor-list[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] a[_ngcontent-dlu-c4]:before{content:"";position:absolute;top:-5px;left:50%;width:70%;height:4px;display:block;background-color:#9a2618;transform:translate(-50%);opacity:0;transition:.2s ease}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .menu-anchor[_ngcontent-dlu-c4] .anchor-list[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] a[_ngcontent-dlu-c4]:before{top:calc(100% + 5px)}}header[_ngcontent-dlu-c4] .menu-elements[_ngcontent-dlu-c4]{display:flex;justify-content:flex-end;padding-left:0}@media (max-width: 1560px){header[_ngcontent-dlu-c4] .menu-elements[_ngcontent-dlu-c4] > *[_ngcontent-dlu-c4]{margin-left:32px}}@media (max-width: 1560px){header[_ngcontent-dlu-c4] .menu-elements[_ngcontent-dlu-c4] > *[_ngcontent-dlu-c4]:first-child{margin-left:0}}header[_ngcontent-dlu-c4] .language-selector[_ngcontent-dlu-c4]{cursor:pointer;appearance:none;width:40px;height:30px;font-size:22px;text-transform:uppercase;line-height:1em;color:#fff;background:url(/assets/imgs/icons/arrow-down.svg) right center/12px 6px no-repeat transparent;border:none;padding:0 12px 0 0}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .language-selector[_ngcontent-dlu-c4]{width:38px;height:20px;font-size:16px;background-size:8px 5px;background-position:right calc(50% + 4px)}}header[_ngcontent-dlu-c4] .language-selector[_ngcontent-dlu-c4] option[_ngcontent-dlu-c4]{color:#093145;background-color:#fff}header[_ngcontent-dlu-c4] .icon-search[_ngcontent-dlu-c4]{cursor:pointer;width:22px;height:22px;background-color:#fff}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .icon-search[_ngcontent-dlu-c4]{width:16px;height:16px}}header[_ngcontent-dlu-c4] .hamburger-holder[_ngcontent-dlu-c4]{cursor:pointer;position:relative;z-index:100000;width:33px;height:22px;transition:.6s ease}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .hamburger-holder[_ngcontent-dlu-c4]{width:23px}}@media (min-width: 1181px){header[_ngcontent-dlu-c4] .hamburger-holder.active[_ngcontent-dlu-c4]{transform:translate(calc((100vw - 1110px)/2))}}header[_ngcontent-dlu-c4] .hamburger-holder.active[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]{background-color:#9a2618}header[_ngcontent-dlu-c4] .hamburger-holder.active[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]:nth-child(1){transform:rotate(-45deg) translate(-7px,7px)}header[_ngcontent-dlu-c4] .hamburger-holder.active[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]:nth-child(2){opacity:0}header[_ngcontent-dlu-c4] .hamburger-holder.active[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]:nth-child(3){width:100%;transform:rotate(45deg) translate(-7px,-7px)}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .hamburger-holder.active[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]:nth-child(3){transform:rotate(45deg) translate(-3px,-3px)}}header[_ngcontent-dlu-c4] .hamburger-holder[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]{width:100%;height:3px;background-color:#fff;border-radius:3px;margin-bottom:7px;margin-left:auto;transition:.2s ease}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .hamburger-holder[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]{height:2px;margin-bottom:5px}}header[_ngcontent-dlu-c4] .hamburger-holder[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]:nth-child(2){width:19px}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .hamburger-holder[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]:nth-child(2){width:14px}}header[_ngcontent-dlu-c4] .hamburger-holder[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]:nth-child(3){width:28px;margin-bottom:0}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .hamburger-holder[_ngcontent-dlu-c4] .line[_ngcontent-dlu-c4]:nth-child(3){width:20px}}header[_ngcontent-dlu-c4] .active[_ngcontent-dlu-c4] .close[_ngcontent-dlu-c4]:before{transform:rotate(-45deg) translate(-7px,7px)}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .active[_ngcontent-dlu-c4] .close[_ngcontent-dlu-c4]:before{transform:rotate(-45deg) translate(-5px,5px)}}header[_ngcontent-dlu-c4] .active[_ngcontent-dlu-c4] .close[_ngcontent-dlu-c4]:after{transform:rotate(45deg) translate(0)}header[_ngcontent-dlu-c4] .close[_ngcontent-dlu-c4]{cursor:pointer;position:absolute;top:24px;right:20px;display:block;width:33px;height:22px}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .close[_ngcontent-dlu-c4]{width:16px;height:16px}}header[_ngcontent-dlu-c4] .close[_ngcontent-dlu-c4]:before, header[_ngcontent-dlu-c4] .close[_ngcontent-dlu-c4]:after{content:"";display:block;width:100%;height:3px;background-color:#9a2618;border-radius:3px;margin-bottom:7px;margin-left:auto;transition:.2s ease}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .close[_ngcontent-dlu-c4]:before, header[_ngcontent-dlu-c4] .close[_ngcontent-dlu-c4]:after{height:2px;margin-bottom:5px}}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4]{overflow-y:auto;position:fixed;top:0;right:0;z-index:99999;width:100%;height:100%;max-width:620px;background-color:#fff;padding:170px 110px 50px;opacity:.3;transform:translate(100%);transition:.4s ease-in-out}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4]{padding-left:20px;padding-right:20px}}header[_ngcontent-dlu-c4] .menu-holder.active[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .language-menu.active[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .search-menu.active[_ngcontent-dlu-c4]{opacity:1;transform:translate(0)}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4]{padding:0;margin:0}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]{display:block;font-size:16px;margin-bottom:28px}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]:last-child, header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]:last-child{margin-bottom:0}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] > ul[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] > ul[_ngcontent-dlu-c4]{padding-left:64px}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] > ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] > ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]{margin-bottom:12px}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] > ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]:first-child, header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] > ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]:first-child{margin-top:12px}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] a[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] a[_ngcontent-dlu-c4]{display:flex;align-items:center;text-decoration:none;color:#093145}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] a[_ngcontent-dlu-c4]:hover, header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] a[_ngcontent-dlu-c4]:hover{font-weight:700;color:#9a2618}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] i[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] i[_ngcontent-dlu-c4]{width:24px;height:24px;background-position:center;background-size:contain;background-repeat:no-repeat;margin-right:20px}header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] p[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] p[_ngcontent-dlu-c4]{font-size:16px;color:#093145}header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4]{z-index:100003}@media (min-width: 1181px){header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] li.submenu[_ngcontent-dlu-c4] > a[_ngcontent-dlu-c4]:after{content:"";display:block;width:14px;height:8px;background:url(/assets/imgs/icons/arrow-down-blue.svg);margin-left:8px}}@media (min-width: 1181px){header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] li.submenu[_ngcontent-dlu-c4]:hover ul[_ngcontent-dlu-c4]{max-height:300px}}@media (min-width: 1181px){header[_ngcontent-dlu-c4] .menu-holder[_ngcontent-dlu-c4] li.submenu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4]{overflow:hidden;max-height:0px;transition:.4s ease}}header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] .language-content[_ngcontent-dlu-c4]{display:none}header[_ngcontent-dlu-c4] .language-menu[_ngcontent-dlu-c4] .language-content.active[_ngcontent-dlu-c4]{display:block}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4]{max-width:942px;padding-top:30px}header[_ngcontent-dlu-c4] .search-menu.active[_ngcontent-dlu-c4]:not(.searched) .search-header[_ngcontent-dlu-c4] .icon-search[_ngcontent-dlu-c4]{transform:translate(-170px);opacity:0;animation:_ngcontent-dlu-c4_searchfirst 2s .4s 1}header[_ngcontent-dlu-c4] .search-menu.active[_ngcontent-dlu-c4]:not(.searched) .search-header[_ngcontent-dlu-c4] .icon-search2[_ngcontent-dlu-c4]{opacity:0;animation:_ngcontent-dlu-c4_searchsecond 2s 1.7s 1}header[_ngcontent-dlu-c4] .search-menu.active[_ngcontent-dlu-c4]:not(.searched) .search-header[_ngcontent-dlu-c4] .text.first[_ngcontent-dlu-c4]{animation:_ngcontent-dlu-c4_text 2s 3s 1}header[_ngcontent-dlu-c4] .search-menu.active[_ngcontent-dlu-c4]:not(.searched) .search-header[_ngcontent-dlu-c4] .text.second[_ngcontent-dlu-c4]{animation:_ngcontent-dlu-c4_text 2s 4.5s 1}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .search-header[_ngcontent-dlu-c4]{position:relative;display:block;margin-bottom:68px}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .search-header[_ngcontent-dlu-c4]{width:calc(100% - 25px);margin-bottom:36px}}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .search-header[_ngcontent-dlu-c4] i[_ngcontent-dlu-c4]{position:absolute;top:0;width:23px;height:23px;background-color:#093145}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .search-header[_ngcontent-dlu-c4] i.icon-search[_ngcontent-dlu-c4]{right:0}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .search-header[_ngcontent-dlu-c4] i.icon-search2[_ngcontent-dlu-c4]{opacity:0;height:30px;left:0}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .search-header[_ngcontent-dlu-c4] .text[_ngcontent-dlu-c4]{pointer-events:none;position:absolute;top:0;left:20px;display:block;font-weight:200;font-size:18px;color:#8b8b8b;opacity:0}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .search-header[_ngcontent-dlu-c4] input[_ngcontent-dlu-c4]{height:32px;color:#093145}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .search-header[_ngcontent-dlu-c4] input[_ngcontent-dlu-c4]{padding-bottom:0}}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] h4[_ngcontent-dlu-c4]{width:calc(100% + 220px);font-family:proxima-nova;font-weight:700;font-size:18px;color:#093145;background-color:#f1f2f2;padding:16px 110px;margin:0 -110px 24px}@media (max-width: 1180px){header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] h4[_ngcontent-dlu-c4]{width:calc(100% + 40px);padding-left:20px;padding-right:20px;margin:0 -20px 24px}}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4]{display:flex;flex-wrap:wrap;justify-content:space-between;padding:0 20% 0 0;margin:0 0 20px}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]{position:relative;display:block;width:35%;margin-bottom:24px}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]:last-child:before{display:none}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]:nth-child(2n):before{display:block!important;left:-45%;right:inherit}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4]:before{content:"";position:absolute;top:0;right:-41%;width:1px;height:100%;background-color:#f1f2f2}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] a[_ngcontent-dlu-c4]{text-decoration:none}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] .image[_ngcontent-dlu-c4]{width:75%;background-size:cover;background-repeat:no-repeat;margin-bottom:16px}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] .image[_ngcontent-dlu-c4]:before{content:"";display:block;width:100%;padding-top:100%}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] h6[_ngcontent-dlu-c4], header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] ul[_ngcontent-dlu-c4] li[_ngcontent-dlu-c4] p[_ngcontent-dlu-c4]{font-family:proxima-nova;font-size:16px;color:#093145;margin:0}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .button-default[_ngcontent-dlu-c4]{margin-bottom:40px}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .no-results[_ngcontent-dlu-c4]{display:flex;flex-direction:column;align-items:center;text-align:center;width:100%}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .no-results[_ngcontent-dlu-c4] img[_ngcontent-dlu-c4]{width:77px;height:auto;max-width:80%}header[_ngcontent-dlu-c4] .search-menu[_ngcontent-dlu-c4] .no-results[_ngcontent-dlu-c4] p[_ngcontent-dlu-c4]{font-size:16px;margin:24px 0 0}header[_ngcontent-dlu-c4] .progress-bar-holder[_ngcontent-dlu-c4]{opacity:0;position:fixed;top:0;left:0;display:block;width:100%;height:13px;background-color:#f7f7f7;transition:.1s linear}@media (min-width: 1181px){header[_ngcontent-dlu-c4] .progress-bar-holder[_ngcontent-dlu-c4]{display:none}}header[_ngcontent-dlu-c4] .progress-bar-holder[_ngcontent-dlu-c4] .progress-bar[_ngcontent-dlu-c4]{height:100%;background-color:#c3c3c3;transition:.1s linear}.blink[_ngcontent-dlu-c4]{position:fixed;top:0;left:0;z-index:9998;width:100%;height:100%;background-color:#fff;opacity:0;visibility:hidden;transition:.2s}.blink.active[_ngcontent-dlu-c4]{opacity:1;visibility:visible}@keyframes _ngcontent-dlu-c4_searchfirst{0%{transform:translate(0);opacity:1}25%{transform:translate(5px);opacity:1}to{transform:translate(-170px);opacity:0}}@keyframes _ngcontent-dlu-c4_searchsecond{0%{opacity:0}50%{opacity:1}to{opacity:0}}@keyframes _ngcontent-dlu-c4_text{0%{opacity:0}50%{opacity:1}to{opacity:0}}
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<meta property="og:title" content="Tributário | Pinheiro Neto Advogados">
<meta name="description" content="Atender aos clientes em todas as questões tributárias, englobando quatro práticas com equipe altamente especializada, quais sejam<strong>: contenciosa, consultiva, previdenciária e aduaneira</strong>. Avaliamos os impactos tributários na estruturação de empresas, operações societárias de fusões, aquisições, <em>joint ventures</em>, previdência privada e transação tributária, entre outras, participando ativamente de diligências legais (<em>due diligence</em>) e fornecendo um real panorama dos ativos e passivos tributários das empresas envolvidas.No <strong>consultivo tributário</strong>, prestamos assessoria a nossos clientes, envolvendo tributos diretos ou indiretos, negociação de protocolos com os entes da federação (benefícios fiscais legítimos), além de possuírmos grande experiência em planejamentos tributários de estruturas complexas, com estruturação de acordos de fusões e aquisições e canais de distribuição de produtos, infraestrutura, imobiliários, planejamento sucessório e operações de comércio exterior, tais como regras de classificação fiscal, facilitação do comércio, preços de transferência (<em>transfer pricing</em>) e valoração aduaneira.Para as empresas de tecnologia, contamos com equipe bastante experiente na avaliação de alternativas para a estruturação das atividades, implementação de mecanismos de pagamento para vendas locais e do exterior, além da análise da tributação de serviços e produtos.A prática previdenciária possui conexão com a prática trabalhista e, em conjunto, realizam análise aprofundada e completa das complexas questões relativas às remunerações dos executivos.Realizamos diligência (<em>due diligence</em>) tributária e previdenciária em operações societárias, contribuindo com consultoria específica aos clientes que pretendem investir em outras empresas. Identificamos eventuais contingências tributárias e fornecemos subsídios e análises específicas para viabilizar as negociações.Além disso, temos forte atuação no <strong>contencioso tributário</strong>, seja administrativo ou judicial.O contencioso administrativo (municipal, estadual e federal) e os resultados obtidos indicam a importância da atuação nessa esfera na busca do cancelamento de autuações e severas penalidades administrativamente impostas.Mantemos, ainda, um rígido controle da edição de todos os atos normativos e decisões administrativas e judiciais relevantes, identificando novas oportunidades que possam interessar aos nossos clientes.Atuamos também em formas alternativas de resolução de conflitos (anistias, transações tributárias etc). Nossa equipe é participativa no acompanhamento das fiscalizações da Receita Federal e fiscais dos Estados e Municípios. Caso o conflito seja inevitável, com agilidade, pragmatismo e uma análise dos impactos financeiros da disputa, avaliamos alternativas, benefícios e eventuais riscos envolvidos em cada disputa no <strong>contencioso tributário</strong>, agregando informações relevantes no momento da tomada de decisão dos departamentos jurídicos e tributários ou de executivos das empresas.Defendemos os nossos clientes em todas instâncias judiciais em qualquer lugar do País, inclusive nos Tribunais Superiores. Possuímos equipe altamente especializada em nosso escritório de Brasília e que atua diariamente nos casos com impacto nacional (recursos repetitivos) no Superior Tribunal de Justiça e recursos com repercussão geral reconhecida no Supremo Tribunal Federal. Realizamos acompanhamento diário da formação dos precedentes.Nossa prática Tributária compreende, em síntese:<ul><li>Consultoria sobre todos os temas tributários, previdenciários e aduaneiros</li><li>Transação</li><li>Planejamentos tributários nacionais e internacionais</li><li>Diligências legais (<em>Due Diligence</em>) completas em operações societárias</li><li><em>Transfer pricing</em></li><li>Negociação de protocolos com os entes da federação (benefícios fiscais)</li><li>Regras de classificação fiscal e valoração aduaneira</li><li>Contencioso administrativo e judicial</li><li>Previdência privada</li></ul>">
<meta property="og:description" content="Atender aos clientes em todas as questões tributárias, englobando quatro práticas com equipe altamente especializada, quais sejam<strong>: contenciosa, consultiva, previdenciária e aduaneira</strong>. Avaliamos os impactos tributários na estruturação de empresas, operações societárias de fusões, aquisições, <em>joint ventures</em>, previdência privada e transação tributária, entre outras, participando ativamente de diligências legais (<em>due diligence</em>) e fornecendo um real panorama dos ativos e passivos tributários das empresas envolvidas.No <strong>consultivo tributário</strong>, prestamos assessoria a nossos clientes, envolvendo tributos diretos ou indiretos, negociação de protocolos com os entes da federação (benefícios fiscais legítimos), além de possuírmos grande experiência em planejamentos tributários de estruturas complexas, com estruturação de acordos de fusões e aquisições e canais de distribuição de produtos, infraestrutura, imobiliários, planejamento sucessório e operações de comércio exterior, tais como regras de classificação fiscal, facilitação do comércio, preços de transferência (<em>transfer pricing</em>) e valoração aduaneira.Para as empresas de tecnologia, contamos com equipe bastante experiente na avaliação de alternativas para a estruturação das atividades, implementação de mecanismos de pagamento para vendas locais e do exterior, além da análise da tributação de serviços e produtos.A prática previdenciária possui conexão com a prática trabalhista e, em conjunto, realizam análise aprofundada e completa das complexas questões relativas às remunerações dos executivos.Realizamos diligência (<em>due diligence</em>) tributária e previdenciária em operações societárias, contribuindo com consultoria específica aos clientes que pretendem investir em outras empresas. Identificamos eventuais contingências tributárias e fornecemos subsídios e análises específicas para viabilizar as negociações.Além disso, temos forte atuação no <strong>contencioso tributário</strong>, seja administrativo ou judicial.O contencioso administrativo (municipal, estadual e federal) e os resultados obtidos indicam a importância da atuação nessa esfera na busca do cancelamento de autuações e severas penalidades administrativamente impostas.Mantemos, ainda, um rígido controle da edição de todos os atos normativos e decisões administrativas e judiciais relevantes, identificando novas oportunidades que possam interessar aos nossos clientes.Atuamos também em formas alternativas de resolução de conflitos (anistias, transações tributárias etc). Nossa equipe é participativa no acompanhamento das fiscalizações da Receita Federal e fiscais dos Estados e Municípios. Caso o conflito seja inevitável, com agilidade, pragmatismo e uma análise dos impactos financeiros da disputa, avaliamos alternativas, benefícios e eventuais riscos envolvidos em cada disputa no <strong>contencioso tributário</strong>, agregando informações relevantes no momento da tomada de decisão dos departamentos jurídicos e tributários ou de executivos das empresas.Defendemos os nossos clientes em todas instâncias judiciais em qualquer lugar do País, inclusive nos Tribunais Superiores. Possuímos equipe altamente especializada em nosso escritório de Brasília e que atua diariamente nos casos com impacto nacional (recursos repetitivos) no Superior Tribunal de Justiça e recursos com repercussão geral reconhecida no Supremo Tribunal Federal. Realizamos acompanhamento diário da formação dos precedentes.Nossa prática Tributária compreende, em síntese:<ul><li>Consultoria sobre todos os temas tributários, previdenciários e aduaneiros</li><li>Transação</li><li>Planejamentos tributários nacionais e internacionais</li><li>Diligências legais (<em>Due Diligence</em>) completas em operações societárias</li><li><em>Transfer pricing</em></li><li>Negociação de protocolos com os entes da federação (benefícios fiscais)</li><li>Regras de classificação fiscal e valoração aduaneira</li><li>Contencioso administrativo e judicial</li><li>Previdência privada</li></ul>">
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저희 로펌 코리아 데스크 전문팀은 한국내에서 최상위 로펌에 근무한 경력을 보유하고 유창한 한국어 실력 및 한국 기업문화에 대해 정통한 지식을 지니고 있는 변호사들로 구성되어 있습니다.
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Atender aos clientes em todas as questões tributárias, englobando quatro práticas com equipe altamente especializada, quais sejam<strong>: contenciosa, consultiva, previdenciária e aduaneira</strong>. Avaliamos os impactos tributários na estruturação de empresas, operações societárias de fusões, aquisições, <em>joint ventures</em>, previdência privada e transação tributária, entre outras, participando ativamente de diligências legais (<em>due diligence</em>) e fornecendo um real panorama dos ativos e passivos tributários das empresas envolvidas.
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No <strong>consultivo tributário</strong>, prestamos assessoria a nossos clientes, envolvendo tributos diretos ou indiretos, negociação de protocolos com os entes da federação (benefícios fiscais legítimos), além de possuírmos grande experiência em planejamentos tributários de estruturas complexas, com estruturação de acordos de fusões e aquisições e canais de distribuição de produtos, infraestrutura, imobiliários, planejamento sucessório e operações de comércio exterior, tais como regras de classificação fiscal, facilitação do comércio, preços de transferência (<em>transfer pricing</em>) e valoração aduaneira.
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Para as empresas de tecnologia, contamos com equipe bastante experiente na avaliação de alternativas para a estruturação das atividades, implementação de mecanismos de pagamento para vendas locais e do exterior, além da análise da tributação de serviços e produtos.
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A prática previdenciária possui conexão com a prática trabalhista e, em conjunto, realizam análise aprofundada e completa das complexas questões relativas às remunerações dos executivos.
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Realizamos diligência (<em>due diligence</em>) tributária e previdenciária em operações societárias, contribuindo com consultoria específica aos clientes que pretendem investir em outras empresas. Identificamos eventuais contingências tributárias e fornecemos subsídios e análises específicas para viabilizar as negociações.
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Além disso, temos forte atuação no <strong>contencioso tributário</strong>, seja administrativo ou judicial.
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<p>
O contencioso administrativo (municipal, estadual e federal) e os resultados obtidos indicam a importância da atuação nessa esfera na busca do cancelamento de autuações e severas penalidades administrativamente impostas.
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Mantemos, ainda, um rígido controle da edição de todos os atos normativos e decisões administrativas e judiciais relevantes, identificando novas oportunidades que possam interessar aos nossos clientes.
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<p>
Atuamos também em formas alternativas de resolução de conflitos (anistias, transações tributárias etc). Nossa equipe é participativa no acompanhamento das fiscalizações da Receita Federal e fiscais dos Estados e Municípios. Caso o conflito seja inevitável, com agilidade, pragmatismo e uma análise dos impactos financeiros da disputa, avaliamos alternativas, benefícios e eventuais riscos envolvidos em cada disputa no <strong>contencioso tributário</strong>, agregando informações relevantes no momento da tomada de decisão dos departamentos jurídicos e tributários ou de executivos das empresas.
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Defendemos os nossos clientes em todas instâncias judiciais em qualquer lugar do País, inclusive nos Tribunais Superiores. Possuímos equipe altamente especializada em nosso escritório de Brasília e que atua diariamente nos casos com impacto nacional (recursos repetitivos) no Superior Tribunal de Justiça e recursos com repercussão geral reconhecida no Supremo Tribunal Federal. Realizamos acompanhamento diário da formação dos precedentes.
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<p>
Nossa prática Tributária compreende, em síntese:
</p>
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<p>
Consultoria sobre todos os temas tributários, previdenciários e aduaneiros
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Transação
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Planejamentos tributários nacionais e internacionais
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Diligências legais (<em>Due Diligence</em>) completas em operações societárias
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<em>Transfer pricing</em>
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Negociação de protocolos com os entes da federação (benefícios fiscais)
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Regras de classificação fiscal e valoração aduaneira
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Contencioso administrativo e judicial
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Previdência privada
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<span class="tag">Alerta</span><!----><!----><time>18/06/2025</time><!----><!---->
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O principal objetivo do piloto é viabilizar testes práticos, validar soluções tecnológicas e fomentar um ambiente colaborativo para garantir uma futura operacionalização da CBS com segurança e eficiência.
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<span class="tag">Alerta</span><!----><!----><time>13/06/2025</time><!----><!---->
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<span>Domicílio Judicial Eletrônico e Diário de Justiça Eletrônico Nacional: novas regras de envio de comunicação processual e contagem de prazos</span> <!----><!---->
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Embora essas regras já estejam em vigor, verificamos que, na prática, alguns Tribunais ainda estão em fase de transição e com aparente dificuldade de adesão aos novos sistemas.
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<span class="tag">Alerta</span><!----><!----><time>12/06/2025</time><!----><!---->
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<span>Governo Federal institui nova contribuição social sobre o GGR das apostas de quota fixa</span><!----><!---->
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A medida foi editada na sequência da polêmica em torno do aumento do IOF, promovido pelo Decreto nº 12.466/2025. Com a repercussão negativa, o Governo reviu parte do aumento do IOF, mas instituiu, em contrapartida, a nova contribuição sobre o setor de apostas (entre outros tributos).
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<span class="tag">Alerta</span><!----><!----><time>12/06/2025</time><!----><!---->
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<div class="article-image" style="background-image: url("https://www.pinheironeto.com.br/Documents/storage/contents/1749763162.png");"></div><!----><!---->
<h3>
<span>Novas alterações no IOF: Decreto nº 12.499/25</span><!----><!---->
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<span class="tag">Alerta</span><!----><!----><time>12/06/2025</time><!----><!---->
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<span>Alterações nas regras de compensação tributária (vigência imediata)</span><!----><!---->
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<span class="tag">Artigo</span><!----><!----><time>12/06/2025</time><!----><!---->
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<span>Medida Provisória Nº 1.303/2025</span><!----><!---->
</h3><!---->
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<span>Confaz autoriza a instituição de programa especial de parcelamento de créditos tributários no Estado do Rio de Janeiro</span><!----><!---->
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O programa oferecerá condições diferenciadas para quitação ou parcelamento de dívidas fiscais, mediante a concessão de descontos e a possibilidade de compensação, com o objetivo de incentivar a regularização fiscal dos contribuintes e ampliar a recuperação de créditos tributários pelo Estado do Rio de Janeiro.
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<span>PGFN atualiza edital que faculta transação por adesão para quitação de dívidas federais</span><!----><!---->
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Os contribuintes devem examinar com cautela as condições específicas de adesão à luz de suas dívidas e de sua composição societária.
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<span>In-Depth: Inward Investment and International Taxation - Brazil Chapter | 15th edition</span><!----><!---->
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Nesta quinta-feira, dia 22.5, o Governo Federal publicou o Decreto nº 12.466/25, aumentando alíquotas do IOF, com validade já a partir desta sexta-feira, dia 23.5, sob a justificativa de reforçar o equilíbrio fiscal.
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A expansão da Inteligência Artificial (IA) tem elevado os padrões de exigência dos data centers — ou Centros de Processamento de Dados. A crescente demanda por armazenamento, processamento e segurança da informação impulsiona investimentos em infraestrutura digital em escala global.
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<span class="tag">Alerta</span><!----><!----><time>15/05/2025</time><!----><!---->
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<span>RFB divulga manual com instruções para o preenchimento da Declaração do Imposto de Renda – confira as principais mudanças</span><!----><!---->
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Apesar de sua publicação ter ocorrido a apenas 15 dias do prazo final para envio da declaração, o manual trouxe importantes esclarecimentos sobre a forma de reporte de bens e direitos, com especial destaque aos ativos e entidades localizados no exterior sujeitos ao regime de tributação introduzido pela Lei nº 14.754, de 12.12.2023.
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