Gustavo Alano Moretti

Tax Law specialist with expertise in International Taxation. Has experience in tax advisory and litigation, in both judicial and administrative areas, advising individuals and legal entities.

Education

• Masters of Law in International Taxation - LLM - New York University (NYU)
• Lato Sensu Specialization in Brazilian Tax Law - Brazilian Tax Law Institute - IBDT
• Graduation in Law, Pontifícia Universidade Católica - PUC-RS

Associação Profissional

• Brazilian Bar Association
• Aproved in the New York Bar

Publicações

• Decree No. 11,374/2023 and the principle of tax anteriority. JOTA, 03/28/2023. Available at: https://www.conjur.com.br/2023-mar-28/gustavo-moretti-principio-anterioridadetributaria/
• Taxation of cryptocurrency swap transactions: Ruling 214/2. Migalhas, 01/20/2022. Available at: https://www.migalhas.com.br/depeso/358308/tributacaodas-operacoes-de-permuta-de-criptomoedas
• The Federal Supreme Court and the “Gaps” in the National Tax System. JOTA, 10/07/2020. Available at: https://www.jota.info/opiniao-e-analise/artigos/stf-iss-sistema-tributario-nacional-07102020
• Maito da Silveira, Rodrigo; Moretti, Gustavo. Illicit Income and Taxation: An Analysis of the Pecunia Non Olet Principle. In: PEIXOTO, Marcelo Magalhães; GANDRA MARTINS, Ives. Taxation of Illicit Activities: the application of pecunia non olet and the limits of morality in tax law. São Paulo, MP Editora, 2025.
• SILVEIRA, Rodrigo Maito da; MORETTI, Gustavo Alano. The CSLL surtax and the principle of tax equality. In: PEIXOTO, Marcelo Magalhães; SANTOS, Ramon Tomazela; DESTRUTI, Paula Zugaib. CSLL Surtax and OECD Pillar 2. Law No. 15,079/2024 and RFB Normative Instruction No. 2,228/2024. São Paulo: MP Editora, 2025, p. 89-104.
• Maito da Silveira, Rodrigo; Moretti, Gustavo. The principle of tax legality in the work of Marco Aurélio Greco. In: ROCHA, Sérgio André. Tax Law in the Work of Marco Aurélio Greco. São Paulo: Editora Arraes, 2025.