POR

Rodrigo Maito da Silveira

Partner
rms@diascarneiro.com.br +55 11 3087-2146

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 was 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

  • "Implications for IRPJ and CSLL of Adjustments Deriving from ICPC 22 – Possible Alternatives." W/ Antonio Amendola and Mateus Tiagor Campos in Controvérsias jurídico-contábeis. Alexandre Evaristo Pinto ... [et al.]; organization Fernando Dal-Ri Murcia ... [et. Al]. -1. Ed. – Barueri [SP]: Atlas, 2022, p. 57.
  • “International taxation of the digital economy: the Brazilian perspective”. ”. In Anais do IX Congresso Brasileiro de Direito Tributário Internacional: Tributação Internacional e Recuperação Econômica: o Papel dos Países Emergentes. Coordenation: Luís Eduardo Schoueri, Luís Flávio Neto and Rodrigo Maito da Silveira. São Paulo: IBDT, 2022. p. 68-82.
  • “Segregation of Activities in the Context of the single taxation regime of PIS and COFINS”. In Contribuições: evolução jurisprudencial no CARF, STJ e STF. Coordination: Marcelo Magalhães Peixoto, Leonardo Ogassawara de Araújo Branco and Michell Przepiorka. São Paulo: MP Editora, 2022. p. 595-605.
  • “Accounting and tax treatment applicable to the recognition of income and expenses in the real estate sector”. In Revista de Direito Tributário Atual nº 50. São Paulo: IBDT, 2022. p. 378-398.
  • “Decision consistency of higher courts and the taxation applicable in cases of contractual segregation”. In Anais do VII Congresso Brasileiro de Direito Tributário Atual: Consistência decisória em matéria tributária nos tribunais superiores: aspectos materiais e processuais.. Coordination: Ricardo Mariz de Oliveira, Rodrigo Maito da Silveira, José Maria Arruda de Andrade and Martha Toribio Leão. São Paulo: IBDT, 2021. p. 549-570.
  • “Tax treatment of price adjustments in the renegotiation of contracts in the context of real estate sector”. In Equilíbrio e Reequilíbrio dos Contratos na Construção Civil. Porto Alegre / São Paulo: Paixão Editores / SindusconSP, 2021. p. 161-178.
  • Requirements for the characterization of fraudulent interposition and the application of the penalty of forfeiture of goods under the current tax administrative context”.
  • In Revista Direito Aduaneiro, Marítimo e Portuário nº 65 – Nov-Dez 2021. São Paulo: IEM, 2021. p. 9-23.
  • “Impairment effects on the calculation of PIS and COFINS credits”. In Controvérsias Jurídico-Contábeis. Vol. 2. Coordinators: Fábio Pereira da Silva, Fernando Dal-Ri Murcia, Gustavo Gonçalves Vettori and Alexandre Evaristo Pinto. São Paulo: Atlas, 2021. p. 481-496.
  • “International taxation in times of digitized economy: between the decision on how to allocate the tax rights (source x residence) and the Brazilian reality”.
  • In Anais do VIII Congresso Brasileiro de Direito Tributário Internacional: novos paradigmas da tributação internacional e a COVID-19. Coordinators: Luís Eduardo Schoueri, Luís Flávio Neto e Rodrigo Maito da Silveira. São Paulo: IBDT, 2020. p. 456-476.
  • “The Service Tax and the real estate activities carried out through digital platforms”. In Temas Atuais de Tributação das Atividades Imobiliárias. Coord. Rodrigo Antonio Dias. São Paulo: IBRADIM, 2021. p. 169-184.
  • “Tax treatment applicable to real estate transactions under the built to suit modality”. In “Operações de Built to Suit”. Coord.: Juliana Rubiniak. São Paulo: Quartier Latin : IBRADIM, 2019. p. 63-82.
  • “The realization of income in the light of the National Tax Code”. In Direito Tributário. Princípio da Realização no Imposto sobre a Renda. Estudos em homenagem a Ricardo Mariz de Oliveira. Coordinators: Fernando Aurélio Zilveti, Bruno Fajersztajn and Rodrigo Maito da Silveira. São Paulo: IBDT, 2019. p. 93-106.
  • “Single taxation as fiscal policy – The case of hybrids”. In Anais do 7º Congresso Brasileiro de Direito Tributário Internacional. São Paulo, IBDT, 2018. Available at: https://ibdt.org.br/site/wp-content/uploads/2019/09/LivroAnais_VIICongresso_001-454_27Set2019.pdf
  • “Transfer Pricing and International Reinsurance”. In Manual de Preços de Transferência: BEPS, Brasil & OCDE. Vol. II. Coordinators: Leonardo Freitas de Moraes e Castro e Francisco Lisboa Moreira. São Paulo: Quartier Latin, 2018. p. 609-628.
  • “Tax Incentives and the Federal Constitution of 1988”. In Direito e Finanças Públicas nos 30 anos da Constituição: Experiências e Desafios nos Campos do Direito Tributário e Financeiro. Coordinators: Leonardo Buissa, Simon Riemann and Rafael Lara Martins. Coleção Experiência Jurídica nos 30 anos da Constituição Brasileira. Vol. 8. Florianópolis: Tirant Blanch, 2018. p. 275-292.
  • “Qualification of transactions involving software in Brazil in the light of tax treaties: OECD view and Brazilian practice”. In Tributação da Economia Digital. Coord. Renato Vilela Faria, Ricardo Maitto da Silveira and Alexandre Luiz Moraes do Rêgo Monteiro. São Paulo: Saraiva, 2018. p. 84-97.
  • 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.
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