Antonio Amendola is the head of the Tax practice of Dias Carneiro Advogados. With an extensive experience advising national and international companies, his work is recognized by several specialized legal directories, such as Chambers and Partners, Legal 500, LACCA Approved, Latin Lawyer and International Tax Review. In addition, under his coordination, the firm’s Tax practice was highlighted in the 2018 ranking published by the Leaders League group.

Responsible for developing specific solutions in the pursuit of fiscal efficiency for the business of his clients, Antonio provides assistance in matters related to direct and indirect taxes, social contributions, social security and intervention contribution. He also works on tax planning, structures and procedures used in import and export and special customs regimes, among others.

Antonio represents taxpayers in administrative and judicial disputes of a tax nature at all levels of the tax administration and the judiciary system. He was a Judicial Counselor in the Municipal Tax Board of São Paulo (CMT) from 2014 to 2018. He is a board member of the São Paulo Lawyers Association and acted as an expert in Brazilian taxation, in opinions and depositions in lawsuits in the United States.

Education

  • Masters in Economic and Financial Law, University of São Paulo - USP (2010)
  • Master of Laws LL.M. - Cornell Law School, Ithaca, New York, United States (2000)
  • Graduation in Law, Pontifical Catholic University of São Paulo - PUC-SP (1997)

Professional Associations

  • Brazilian Bar Association, São Paulo Section
  • Brazilian Financial Law Association - ABDF
  • International Fiscal Association - IFA
  • São Paulo Lawyers Association - AASP
  • Brazilian Society of Public Law - SBDP
  • Brazilian Institute of Tax Law - IBDT

Publications

  • Trends and Developments – Brazil. AMENDOLA, Antonio; ANDREZO, Artur Fernandes; BUMACHAR, Laura; ALVES, Joyce. In: Corporate Tax – Chambers Global Practice Guide. London: Chambers and Partners, 2019. p. 68-71.
  • Transfer Pricing and International Reinsurance, AMENDOLA, Antonio; DA SILVEIRA, Rodrigo Maito in “Manual de Preços de Transferência: BEPS, Brasil & OCDE”. Vol. II. Leonardo Freitas de Moraes e Castro e Francisco Lisboa Moreira. São Paulo: Quartier Latin, 2018. p. 609-628.
  • Qualification of operations involving software in Brazil in light of the treaties against double taxation: OECD perceptions and the Brazilian practice. AMENDOLA, Antonio; DA SILVEIRA, Rodrigo Maito. In: Tributação da Economia Digital. FARIA, Renato Vilela; DA SILVEIRA, Ricardo Maitto; MONTEIRO, Alexandre Luiz Moraes do Rêgo. São Paulo: Saraiva, 2018. p. 84-97.
  • Tax aspects related to Photovoltaic (Solar) and Wind Energy Generation. AMENDOLA, Antonio; DA SILVEIRA, Rodrigo Maito. In: VIVAN, Alexei Macorin; MARLETTI, Pedro Pontual (Coord). Law and Power Generation. São Paulo: Quartier Latin, 2017. Page 251.
  • The participation of taxpayers in the tax regulations and the FAP Case. AMENDOLA, Antonio. Revista de Direito Tributário Atual, São Paulo, v. 31, p. 9-32, 2014.
  • Participation of taxpayers in tax regulations. AMENDOLA, Antonio. Porto Alegre: Lexmagister, 2011.
  • Deduction of losses and non-taxation of credits novated in the judicial recovery plan. Revista de Estudos Tributários. Porto Alegre, v. 79, p. 90-99, 2011.
  • Deduction of Losses and Non-Taxation of Novated Credits in the Judicial Recovery Plan. Digest of Jurisprudence IOB, v. I, p. 178 - 183, 2011.
  • Analysis of the Tax Credit Method as a Unilateral Measure to Avoid Double Taxation of Companies in Brazil - Applied International Tax Law Volume V. São Paulo – SP: Quartier Latin, 2008, v. V, p. 257-295.
  • Brief Comments on Previous Transfer Pricing Agreements. In: Heleno Taveira Torres. Applied International Tax Law IV. São Paulo – SP: Quartier Latin, 2007, v. IV, p. 459-474.
  • Learning From Ten Years of Transfer Pricing in Brazil. Concord, Massachussets: WorldTrade Executive Inc., 2006 (Practical Latin American Tax Strategies).
  • Bankruptcy in Brazil – 55 – Theodore Eisenberg. Debtor-Creditor Law. Newark, New Jersey: Matthew Bender/Lexis Nexis, 2002, v. 7, p. 1-76.
  • Enforcement of Judgments in Brazil – 38E Theodore Eisenberg – Debtor-Creditor Law, Newarl, New Jersey: Matthew Bender /Lexis nexis, 2001, v.9, p.1-43.