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.

Reconhecimentos

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

Formação

  • 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

Associações Profissionais

  • Brazilian Bar Association
  • Brazilian Financial Law Association - ABDF
  • International Fiscal Association - IFA
  • São Paulo Lawyers Association - AASP

Publicações

  • IBS/CBS and default. AMENDOLA, Antonio and CORREIA, Miguel - AASP Magazine, No. 168, November 2025, p. 21 to 29.
  • Importance of the Business Unit Concept for CBS and IBS Purposes. AMENDOLA, Antonio. Association of Lawyers of São Paulo (AASP), Bulletin nº 3212, 1st fortnight April 2025, p. 12–13.
  • Carbon Market Taxation. AMENDOLA, Antonio. Association of Lawyers of São Paulo (AASP), Bulletin nº 3209, 2nd fortnight February 2025, p. 8–9.
  • The Relevance of Interest on Equity and Inclusion of a Grant Reserve for Investments in Its Base: COSIT Ruling No. 11/2022. AMENDOLA, Antonio; SILVEIRA, Rodrigo Maito da; CAMPOS, Mateus Tiagor. In: Controvérsias Jurídico-Contábeis. Atlas, 2023, p. 479–494.
  • Consumption Tax Reform and Senate Challenges. AMENDOLA, Antonio. Revista Justiça & Cidadania, September 2023, Issue 277.
  • Implications for IRPJ and CSLL of Adjustments Deriving from ICPC 22 – Possible Alternatives. AMENDOLA, Antonio; SILVEIRA, Rodrigo Maito da; CAMPOS, Mateus Tiagor. In: Controvérsias Jurídico-Contábeis. Atlas, 2022, p. 57.
  • Tax Reform under Discussion. AMENDOLA, Antonio et al. AASP Bulletin No. 3110, August 2020, p. 5–7.
  • Tax Settlement: New Mechanism for Regularizing Federal Taxes. AMENDOLA, Antonio. Estadão, 2020.
  • Taxation and Crises under Covid-19. AMENDOLA, Antonio; LINHARES, Isabella Conte Camilo. In: Legal and Economic Impacts of Covid-19. Revista dos Tribunais, 2020, p. 397.
  • The Role of Tax and the Fight against Covid-19. AMENDOLA, Antonio. AASP, 2020.
  • Trends and Developments – Brazil. AMENDOLA, Antonio; ANDREZO, Artur Fernandes; BUMACHAR, Laura; ALVES, Joyce. In: Corporate Tax – Chambers Global Practice Guide. Chambers and Partners, 2019, p. 68–71.
  • Transfer Pricing and International Reinsurance. AMENDOLA, Antonio; SILVEIRA, Rodrigo Maito da. In: Manual de Preços de Transferência: BEPS, Brasil & OCDE. Vol. II. Quartier Latin, 2018, p. 609–628.
  • Qualification of Operations Involving Software in Brazil in Light of Double Taxation Treaties: OECD Perspectives and Brazilian Practice. AMENDOLA, Antonio; SILVEIRA, Rodrigo Maito da. In: Tributação da Economia Digital. Saraiva, 2018, p. 84–97.
  • Tax Aspects Related to Photovoltaic (Solar) and Wind Energy Generation. AMENDOLA, Antonio; SILVEIRA, Rodrigo Maito da. In: Law and Power Generation. Quartier Latin, 2017, p. 251.
  • Public Tax Consultation Can Be Improved. AMENDOLA, Antonio. Valor Econômico, Legislation, November 6, 2015.
  • The Participation of Taxpayers in Tax Regulation and the FAP Case. AMENDOLA, Antonio. Revista de Direito Tributário Atual, 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, v. 79, p. 90–99, 2011.
  • Deduction of Losses and Non-Taxation of Novated Credits in the Judicial Recovery Plan. Repertório 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. In: Applied International Tax Law, Volume V. Quartier Latin, 2008, p. 257–295.
  • Brief Comments on Advance Pricing Agreements. In: Applied International Tax Law IV. Quartier Latin, 2007, p. 459–474.
  • Learning From Ten Years of Transfer Pricing in Brazil. WorldTrade Executive Inc., 2006.
  • Bankruptcy in Brazil. In: Debtor-Creditor Law. Matthew Bender/Lexis Nexis, 2002, v. 7, p. 1–76.
  • Enforcement of Judgments in Brazil. In: Debtor-Creditor Law. Matthew Bender/Lexis Nexis, 2001, v. 9, p. 1–43.
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