Tax

The relevance and importance of tax and social security matters in the business environment are undeniable. The weight of taxes and contributions, excessive tax requirements and improper assessments have been issues of great concern for taxpayers.

To navigate these challenges, nothing is better than the assistance of skilled professionals. We have a team of experts that can assist with tax avoidance and tax and social security planning, as well as defend taxpayers in administrative or judicial proceedings.

Tax Benefits and Incentives
Under the Brazilian tax laws, companies that operate in strategic sectors are entitled to enjoy a variety of tax incentives. These incentives can reduce federal, state and municipal tax loads.
Our experts carefully analyze the company's activities with the purpose of identifying opportunities to apply for tax incentives, calculating potential tax gains for the company.
In addition, our team takes the necessary steps with government bodies to obtain the applicable registrations, making sure our clients are able to enjoy these tax benefits.
Tax Compliance, Tax Revision and Assessment of Credits
Brazilian laws provide for several ancillary tax obligations that must be fulfilled to ensure compliance with the requirements of federal, state and municipal authorities. By fulfilling these obligations, taxpayers not only avoid heavy fines but also prevent any questioning from authorities.
Therefore, drawing upon their deep knowledge of tax and social security laws, our experts review balance sheets and other accounting documents to find out whether all taxes and contributions have been calculated and paid in accordance with the law.
Our tax advisory team also conducts companies' tax audits, gathers and reviews all information regarding the statements filed with government authorities and the method through which the taxes were paid. Through this detailed analysis, we are able to identify tax and social security saving opportunities as well as any mistakes that can have negative impacts on companies. Based on this, we show our clients how to correct these mistakes. This type of support is even more important in light of the increasing control exercised by Brazilian tax authorities over taxpayers, who are required to provide faster and more comprehensive clarifications – e.g., in the public digital bookkeeping system (SPED) and electronic invoice system.
The deep knowledge, outstanding skills and vast experience of our tax advisory professionals enable us to provide our clients with unique solutions that are tailored to their needs – from specific services to legal audits inside the company.
Tax Advisory
Whenever possible, preventive law is the best approach. The lawyers in our Tax Advisory practice are experts in federal, state and local taxes and contributions, and focus on obtaining practical results for our clients.
Our Tax Advisory practice works hand-in-hand with our clients to ensure the best solution. One of the things that set us apart from other law firms is our in-depth knowledge of the activities, long-term goals and range of legal and business restrictions that affect our clients. We always provide prompt answers and comprehensive solutions tailored to our clients' needs. Our services include:
•assistance in understanding the taxation of individuals and companies operating in the industrial, commercial, financial or service segment;
•advice and counsel on foreign investment transactions in Brazil, taxation of earnings received in Brazil, transfer pricing and international treaties;
•advice and assistance to Brazilian investors abroad with the purpose of reducing the tax burden on earnings.
Tax Litigation - Administrative
Sometimes prevention alone is not enough to ensure a taxpayer's right. In this case, the first thing to do is to take action at administrative level.
With a team of lawyers experienced in responding to tax inspections, requesting special tax regimes, submitting tax inquiries and handling administrative proceedings, we defend the interests of our clients before federal, state and municipal authorities. Our administrative litigation lawyers stand out for their accounting knowledge, essential to grasp the actual tax position of a company.
Our services include:
•oral arguments with the administrative committee for tax appeals, state and local administrative courts;
•expert handling of tax proceedings and inspections;
•preparation of defenses and appeals, continuing research of the relevant case law;
•application for special regimes, submission of tax inquiries and other submissions (tax benefits) with government authorities.
Tax Litigation - Court
When preventive law fails to fulfill our clients' interests in a safe and satisfactory manner, our litigation team takes the field to make sure that our clients' rights are protected.
In a system where tax burdens are so high, questioning the lawfulness or constitutionality of taxes is inevitable – whether through a proactive approach inside the courtroom or through defense in proceedings commenced by tax authorities. Always acting with the efficiency needed to enable prompt corporate or individual decisions, our team is able to review a wide range of subjects in the field of tax law and identify any inconsistencies and opportunities in federal, state and municipal tax legislation. We litigate at all levels of jurisdiction and seek to achieve positive results through continuous case management. These efforts have allowed us to deliver excellent results to our clients.
Tax Compliance Management
Some of the tax problems faced by companies can be easily solved – provided that the company's fiscal balance is closely monitored.
The complexity of tax obligations generates liabilities that entail the collection of taxes and fines, causing tax hurdles and posing a number of obstacles. For example, tax clearance certificates may be denied and amounts may be registered as overdue tax liabilities although they are not actually due.
To avoid such constraints and any unnecessary expenses, we manage taxpayers' tax liabilities with the purpose of assessing their tax status from time to time and suggesting any changes necessary to prevent any mistake in the fulfillment of a certain obligation from generating a tax liability and causing undesired effects.
In addition to closely monitoring our clients' tax situation and suggesting measures to avoid tax charges, we also take all measures with government bodies to make sure that the company remains in good standing with tax authorities, which is crucial to its operations.
Import and Export
Foreign trade has become part of the day-to-day of many Brazilian companies, who can rely on the experience of our team of professionals in customs matters.
Our services include planning business structures designed to ensure tax savings and advising clients on how to make proper use of special regimes to reduce operating costs, such as drawback, temporary import, bonded warehouses and free trade zones.
We also offer legal support in transactions involving international trade taxation, assisting in the interpretation and application of treaties and in the adoption of transfer pricing and customs valuation criteria.
In addition, we offer assistance with regard to the correct tax classification of goods and customs clearance in case of retention, through administrative or court proceedings, and with the submission of inquiries to authorities.
Tax Planning and Corporate Reorganization
Tax planning and corporate reorganization can be great allies to companies and individuals – if carried out by experienced professionals and within the limits of the law.
We draw on the outstanding skills of professionals with both legal and accounting qualifications, who combine their knowledge of both fields to ensure the best results to our clients through a unique approach that includes sophisticated tax planning and corporate reorganization projects. The services offered by this practice include:
•creation of tax plans with the purpose of reducing the taxes charged on our clients' businesses;
•advice and counsel in corporate and tax planning projects aimed at enjoying tax incentives throughout the country;
•obtaining of special tax regimes;
•assistance in corporate reorganization projects with the purpose of performing operations more cost-effectively;
•due diligences to identify and assess the current tax position of companies involved in mergers, incorporations, acquisition and spin-offs.
Our teams work in an interdisciplinary fashion and coordinate with other practices (e.g., corporate, finance and litigation) whenever necessary. This allows us to offer the best solution to our client's deal rather than simply providing them with advice.
Social Security
We have a team of experts in social security matters. They take an advisory approach aimed at guiding clients with respect to the correct application of the law and calculation of social security contributions, including to other entities. Whenever necessary, our team also acts in court or at the administrative level to safeguard our clients' social security rights or cancel undue notices of violation.
Our range of services includes assessing companies' compliance with social security obligations with the purpose of identifying ways to reduce social security expenditures and procedures that can be challenged by the companies.
In addition, we assist our clients in obtaining a reduction of the occupational accident insurance (SAT), at the administrative level or in court, using the accident prevention factor (FAP) or proving that the preventive measures adopted are effective.
We have been successfully assisting clients in understanding the obligations related to the construction segment, which are very peculiar under Brazilian social security laws.