POR

Antonio Amendola

Partner
aca@diascarneiro.com.br +55 11 3087-2127

Antonio Amendola is the head of the Tax and Customs practice, with extensive experience in advising both national and international companies regarding various Brazilian taxes. His main focus is on developing specific solutions in the pursuit of fiscal efficiency for his clients’ businesses. He specializes in tax planning issues, import and export structures, as well as special customs regimes. Additionally, Antonio represents clients in administrative and judicial tax disputes at all levels of the tax administration and of the judiciary power, including in tax settlements. His comprehensive and specialized approach has been instrumental in the tax efficiency and success of the clients he represents.

He acted in an international tax consulting company in New York/USA in 2000/2001. He was an administrative judge in the Municipal Tax Administrative Court of Appeals of São Paulo (CMT) from 2014 to 2018. He is member of the Board of Directors and an officer of the Association of Lawyers of São Paulo – AASP.

Recognitions

  • Chambers & Partners
  • The Legal 500
  • Latin Lawyer 250
  • International Tax Review - ITR
  • LACCA Approved
  • Leaders League

Education

  • Masters in Economic and Financial Law, University of São Paulo
  • Master of Laws LL.M. - Cornell Law School, Ithaca, New York, United States
  • Graduation in Law, Pontifícia Universidade Católica de São Paulo – PUCS-SP

Professional Associations

  • Brazilian Bar Association
  • 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

  • The Relevance of Interest on Equity and inclusion of a grant reserve for investments in its base: COSIT Ruling n. 11/2022. W/Rodrigo Maito da Silveira and Mateus Tiagor Campos in: Controvérsias Jurídico-Contábeis. Ahmed Sameer El Khativ...[et al]; organization Gustavo Gonçalves Vettori...[et al]. – 1. Ed – Barueri [SP]: Atlas, 2023, p. 479-494.
  • Consumption Tax Reform and Senate Challenges – AMENDOLA, Antonio - Revista Justiça & Cidadania, | JC Publisher, September 2023, V. 277 (A Reforma tributária do Consumo e Desafios do Senado| Editora JC).
  • Implications for IRPJ and CSLL of Adjustments Deriving from ICPC 22 – Possible Alternatives. W/ Rodrigo Maito da Silveira 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.
  • Tax Reform under Discussion. AMENDOLA, Antonio. Participation in response to queries asked by the Association of Lawyers of São Paulo, prepared together with Fernando Brandão Whitaker, Mário Luiz de Oliveira Costa, Roberto Timoner e Rogerio Mollica. Boletim n. 3110/AASP, 1st fifteen days of August 2020, p. 5-7. (https://bit.ly/3dyrmbS)
  • Tax Settlement: new mechanism for regularizing federal taxes. AMENDOLA, Antonio. Estadão, 2020. (https://bit.ly/2P9Zqjb)
  • Taxation and Crises under Covid-19. AMENDOLA, Antonio; LINHARES, Isabella Conte Camilo. In: Legal and Economic Impacts of Covid-19. Coordinators: Modesto Carvalhosa e Fernando Kuyven. São Paulo: Revista dos Tribunais, 2020. p. 397
  • The role of tax and the fight against Covid-19. AMENDOLA, Antonio. São Paulo Lawyers Association (AASP), 2020. (https://bit.ly/2JOCPGb)
  • 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.
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