Rodrigo Maito da Silveira has been a partner in the Tax practice of Dias Carneiro Advogados since 2016. His work contributed to the recognition of the firm in specialized legal directories such as Chambers Global, The Legal 500 and Latin Lawyer 2018.

Rodrigo routinely advises national and foreign clients from the most varied economic sectors. He has been working for more than 20 years in matters related to tax planning, succession, international taxation, tax litigation (administrative and judicial) and tax consulting in general, involving both direct and indirect taxes. He has an extensive experience in dealing with tax matters in M&A transactions and corporate restructurings, as well as in high complexity tax administrative and judicial proceedings. He also works in Anti-Corruption, Compliance and Internal Investigations projects, especially focusing on tax impacts.

He worked as an administrative judge in the Municipal Tax Board of São Paulo (CMT/SP), between 2006-2008 and 2010-2012. He served as a member of audit committees of corporations and was certified by the Brazilian Institute of Corporate Governance (IBGC). He is currently a substitute administrative judge in the São Paulo State Tax Court (TIT/SP) for the biennium of 2018-2019. He is also a member of the Legal Committe of the Construction Industry in the State of São Paulo (SindusCon-SP).

Due to his extensive experience in the field, Rodrigo acts as a guest Tax Law professor at several teaching institutions, such as the Brazilian Institute of Tax Law – IBDT, Getúlio Vargas Foundation – FGV, FUCAPE Business School and the Brazilian College of Taxation – FBT. In addition, he is the author of more than 50 publications, including books, chapters and academic articles.

Education

  • Doctorate in Economic and Financial Law, University of São Paulo - USP (2009)
  • Masters in Economic and Financial Law, University of São Paulo - USP (2005)
  • Graduation in Business Administration, University of São Paulo - USP (2001)
  • Graduation in Law, Pontifical Catholic University of São Paulo - PUC-SP (1999)

Professional Associations

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

Publications

  • Book: Taxation and Competition. Sao Paulo: IBDT: Latin Quarter, 2011. 488 p. Available in Portuguese only.
  • Book: International Tax Treaties: Qualification of Partnerships Joint Ventures. Sao Paulo: IBDT: Latin Quarter, 2006. 288 p. Available in Portuguese only.
  • Chapter: The Brazilian CFC rule and the position of the CARF and the Supreme Court, in "International Tax Law: Theory and Practice." Coordinators: Demes Britto and Marcos Paulo Caseiro. São Paulo: RT, 2014. p. 175-218. Available in Portuguese only.
  • Chapter: Historical evolution of the tax benefit of amortization of goodwill on the acquisition of investments and the new regulation introduced by Law No. 12,973 / 2014, in "Tax Law, Corporate Law and the Reform of the Corporations Law - Vol IV.". Coordination: Sergio Andre Rocha. Sao Paulo: Latin Quarter, 2015. p. 443-469. Available in Portuguese only.
  • Chapter: Tax and accounting aspects of leasing operations, in "Financial Markets & Capital - Regulation and Taxation." Organizer: Leonardo Freitas de Moraes e Castro. Sao Paulo: Latin Quartier, 2015. p. 1065-1086. Available in Portuguese only.
  • Article: Pierre Boulez Case: conflict of qualification of income in light of the US-Germany Tax Treaty - Royalties versus Income from Services, in "International Taxation: Case Analysis. Volume 2 ". Organizer: Leonardo Freitas de Moraes e Castro. São Paulo: Editora MP, 2014. p. 27-53. Available in Portuguese only.
  • Chapter: Tax and regulatory Issues on the cort sharing arrangments in the power sector, in "Law and Power." Coordinators: Alexei Macorin Vivan and Rodrigo Maito da Silveira. Sao Paulo: Latin Quarter, 2014. p. 319-343. Available in Portuguese only.
  • Chapter: International Tax Treaties, in "International Tax Law - Practical Aspects - 2nd volume." Coordinator: Marco Antonio Pereira Chazaine. São Paulo: Editora LTR, 2014. p. 65-90. Available in Portuguese only.
  • Chapter: The incidence of ICMS and ISS in turnkey contracts in "Construction Law: studies on the various areas of law applied to the construction market." Organization: Fernando Marcondes. Sao Paulo: Pini, 2014. p. 67-95. Available in Portuguese only.
  • Article: CSLL Immunity on revenues from export of service in the light of international trade rules, in "Dialectics Journal of Tax Law # 214". Sao Paulo: Dialectics, 2013. p. 78-92. Available in Portuguese only.
  • Article: Non proportional distribution of interest on own capital, in "Journal of Dialectics Tax Law # 213". Sao Paulo: Dialectics, 2013. p. 140-152. Available in Portuguese only.
  • Article: Colgate case – Criteria for determining the deductibility of expenses, in "Tax Planning - Case studies - Volume III." Coordinator: Pedro Anan Jr. São Paulo: Quartier Latin, 2013. p. 917-938. Available in Portuguese only.
  • Article: Opinion PGFN n. 492/2011. Manifestation on the relativization of res judicata. Inconsistent reasoning. In "Journal Forum of Tax Law No. 60". Year 10. Belo Horizonte: Forum, 2012. p. 117-132. Available in Portuguese only.
  • Article: Taxation of income of subsidiaries and affiliated companies abroad in the light of the existence of Tax Treaty: critical analysis on the judgment of process 1101-00365/2010 by CARF. In Journal of Tax Studies No. 87, Sep-Oct / 2012, vol. 15. Porto Alegre: Synthesis / IET, 2012. p. 22-59. Available in Portuguese only.
  • Article: Competitive imbalances arising from court decisions in tax matters. In "Journal Forum of Tax Law No. 59". Year 10. Belo Horizonte: Forum, 2012. p. 153-172. Available in Portuguese only.
  • Chapter: Agreement on Safeguards. In: Rereading Project of the WTO agreements: as interpreted by the Appellate Body. Coordinator: Vera Thorstensen. Available on Wiki Platform FGV Economy: 2012.
  • Chapter: Business groups and associative models in the context of the International Tax Planning, in "Advanced Studies of Tax Law - International Taxation: antielisivas and international operations standards." Coordinators: Roberto Vasconcellos et al. Rio de Janeiro: Elsevier, 2012. p. 201-215. Available in Portuguese only.
  • Chapter: Changes in asset depreciation rates in the face of the new Brazilian accounting parameters (Law 11,638 / 07) and their tax effects, in "Tax Law, Corporate Law and the Reform of the S / Law - Vol III.". Coordination: Sergio Andre Rocha. Sao Paulo: Quartier Latin, 2012. p. 519-537. Available in Portuguese only.
  • Chapter: Environmental preservation and taxation of rural property, in "Tax on Rural Land Property in the light of the case law of the Administrative Board of Tax Appeals." Coordinators: Pedro Anan Jr. and Marcelo Magalhaes Peixoto. São Paulo: Editora MP, 2012. p. 293-312. Available in Portuguese only.
  • Chapter: The Taxation in the Construction Sector, in "Civil and Construction Law." Organizers: Luiz Olavo Baptista and Maurício Almeida Prado. São Paulo: Editora Lex, 2011. p. 149-174. Available in Portuguese only.
  • Article: Competition Law and its relation to taxation, in "Journal of IBRAC: competition law, consumption and international trade n. 18, "Jul./Dec. 2010. p. 248-286. Available in Portuguese only.
  • Article: International tax planning in Brazil: what to expect following recent case law, in "Bulletin for International Taxation." November 2010. Amsterdam: International Bureau of Fiscal Documentation - IBFD, 2010. p. 566-576.
  • Article: Eagle Case 2: taxation of profits earned abroad by virtue of equity, in "International Taxation: Case Analysis". Organizer: Leonardo Freitas de Moraes e Castro. São Paulo: Editora MP, 2010. p. 279-304. Available in Portuguese only.
  • Article: Volvo Case 1: the applicability of art. 10 (interest) of Brazil-Japan Tax Treaty to a Japanese bank branch based in Panama, in "International Taxation: Case Analysis". Org.: Leonardo Freitas de Moraes e Castro. São Paulo: Editora MP, 2010. p. 341-358. Available in Portuguese only.
  • Article: A brief discussion on the taxation of foreign trade operations from Dry Industrial Ports, in "Tax Disputes in International Trade". Coordinators: Antonio Carlos Fleishmann, Eduardo Borges and Rodrigo Maito da Silveira. São Paulo: Customs, 2010. p. 273.-289. Available in Portuguese only.
  • Article: Application of tax treaties and conflicts of qualification, in "Tax Law: 10 years of IPT". Sao Paulo: Latin Quarter, 2010. p. 419-453. Available in Portuguese only.
  • Article: Use of Partnerships in International Tax Planning, in "Journal of International Tax Law No. 6". Coordinators: Clovis Panzarini Son, Fernando Tonani, Marco Antonio Berhndt, Ricardo Pereira Ribeiro, Rodrigo Santos Masset Lacombe. Sao Paulo: Latin Quarter, 2007. p. 9-22. Available in Portuguese only.
  • Article: The deductibility of losses related to claims against debtor subjected to extra-judicial liquidation, and the discount in the "sale" of overdue credits, in "Journal of Dialectics Tax Law No. 143". Sao Paulo: Dialectics, 2007. p. 80-92. Available in Portuguese only.
  • Article: The Transfer Pricing Control in Export, in "Transfer Pricing". Coordinators: Edison Carlos Fernandes, Alexandre Siciliano Borges and Marcelo Magalhaes Peixoto. São Paulo: Editora MP, 2007. p. 107-138. Available in Portuguese only.
  • Article: Permanent Establishment in "International Taxation". Coordinators: Eurico Marcos Diniz de Santi, Fernando Aurélio Zilveti and Roberto Quiroga Mosquera. São Paulo: Saraiva, 2007. p. 214-241. Available in Portuguese only.
  • Article: The Tax Treatment of Trusts in the international context, in "Journal of International Tax Law 2". Coordinators: Clovis Panzarini Son, Fernando Tonani, Marco Antonio Berhndt, Ricardo Pereira Ribeiro, Rodrigo Santos Masset Lacombe. Sao Paulo: Quartier Latin, 2006. p. 151-202. Available in Portuguese only.
  • Article: The exemptions for Tax on Rural Property - ITR, in "Taxation in Agribusiness". Coordinator: Eduardo Borges de Carvalho. Sao Paulo: Latin Quarter, 2005. p. 198-226. Available in Portuguese only.
  • Co-author of the book “Comments on the National Tax Code”. Coordination: Marcelo Magalhaes Peixoto and Rodrigo Santos Masset Lacombe. São Paulo: Editora MP, 2005. p. 738-759. Available in Portuguese only.
  • Article: PIS / PASEP-Import and COFINS-Import introduced by Law No. 10,865/04 and the "outgoing" traffic of telecommunications, in "Taxation on Telecommunications". Coordinator: Eduardo Borges de Carvalho. Sao Paulo: Latin Quarter, 2004. p. 319-336. Available in Portuguese only.
  • Article: The deductibility of expenses for the promotion of medicines and drugs, in "Current Tax Law No. 17". Coordination: Alcides Jorge Costa, Luis Eduardo Schoueri and Paulo Celso Bergstrom Bonilha. Sao Paulo: IBDT: Dialectics, 2003. p. 303-319. Available in Portuguese only.
  • Article: Brazilian Electric Sector Analysis, in "Administrative Forum - Public Law". Mar. 2001. Belo Horizonte: Forum, 2003. p. 2385-2396. Available in Portuguese only.
  • Article: Relevant aspects of Intervention in the Economic Domain Contributions, in "Journal of Dialectics Tax Law No. 72". Sao Paulo: Dialectics, 2001. p. 50-59. Available in Portuguese only.