Tax Law

The tax law area at our firm was born out of litigations. Its practice involves the defense of the interests of our clients in demands related to legal tax arguments, as well as in the seek for the annulment of deficiency notices. With 10+ years of experience in tax-related judicial demands, we have been defending clients before all Brazilian courts, moreover in higher instances.

The tax law area grew over the years. Now, our firm engages in actions before the municipal, state, and federal administrative scopes. We are absolutely up to date with the main tax discussions held within the most varied spheres.

The firm also aggregates different areas while dealing with complex issues. Therefore, while providing a tax consultancy or defending a company in the scope of deficiency notices, we engage our labor law team in discussions to obtain a broader view for reaching the most proper legal solution. While discussing more complex transactions involving structures abroad, estate planning, or financial market transactions, the firm once more forms a team to discuss the matter and provide the best consultancy service to its clients considering the broadest scenarios.

In this context, we should highlight the following specialties of our firm in the tax law area:

• • Business design, taking part in the transaction structuring and highlighting the tax repercussions applicable to each possible path to follow;

The company is experienced in providing legal assistance to startups of several fields of knowledge

• Monitoring of tax audits, holding meetings, organizing documents, and indicating tax exposures
• Defense of clients against deficiency notices in all spheres.

We should highlight:

º in the municipal sphere – the firm has been holding discussions on the unlawfulness of increasing taxes (IPTU and COSIP) and on the levy of ISS on certain activities;

º in the state sphere – the main cases defended by the firm involve discussing ICMS tax liabilities on the acquisition of inputs (use and consumption), the disallowance of tax liabilities on certain interstate transactions, and the fulfillment of requirements for the maintenance of state tax advantages;

º in the federal sphere – most of the several demands defended by our firm in this sphere relate to the outsourcing of activities in the restructuring of businesses, while the remaining part of them relate to discussions on inputs for PIS/COFINS liabilities.

• Social-security issues (compensation of executives, Profit Sharing Plan – PPR/PLR, premiums, stock options))
• Tax redirection and the liability of members and directors
• Tax-related risks, including in due diligences
• Taxation in the financial market
• Transfer price
• Agreements to avoid double taxation
• Tax transactions and installment payment of taxes
• Customs taxation, including in tax classification consultancy
• Individual income tax
• Estate planning