Tax and Customs

Our firm has an experienced team with a multidisciplinary profile, distinguished legal education and broad international experience.

With focus on the meticulous tracking of legislative and case law changes in the tax field, we provide general advice and represent clients in tax and customs administrative and judicial litigation, in addition to working together in tax matters arising in other practices, such as mergers and acquisitions, Venture Capital transactions, real estate transactions, corporate reorganizations, commercial contracts, intellectual property, labor, financial transactions and restructurings, e insolvency.

We help clients navigating the complex arena involving Brazilian taxes, such as corporate income taxes (IRPJ/CSLL), social contributions on gross revenues (PIS/COFINS), excise tax (IPI), import taxes, social security contribution on payroll and on certain sectors revenues, economic intervention contributions, State VAT (ICMS), State causa mortis and donation tax (ITCMD), other State taxes, municipal tax on services (ISS), municipal tax on real estate transfers (ITBI), and others.

Our experience covers:

• Monitoring of tax audits and representation of clients in tax and customs litigations, in the administrative and judicial spheres, both in the defense and in the recovery of overpaid or unduly paid taxes.
• Preventive advice in the solution of tax and customs issues in structuring, financing and regular conduct of the clients’ businesses, as well as in domestic and international transactions.
• Preparation of tax opinions to support transactions and business decisions.
• Advice on tax and customs planning in general, involving domestic and international operations.
• Support in requesting and obtaining tax incentives, special customs regimes, special simplification regimes (ancillary obligations).
• Review and guidance on tax and customs procedures, including involving social security contributions and others, in order to verify its regularity, adequacy and efficiency.
• Advice and request of private letter rulings before tax authorities.
• Evaluation of tax and customs contingent assets and liabilities, in tax due diligence.
• Tax advice in expatriation process and on the day-to-day issues of expatriates resident in Brazil, including on compensation packages and stock options.
• Advice to high-net worth individuals and families, including on succession planning, with focus on tax optimization.