Areas of Expertise

Tax

Creativity and objectivity in looking for opportunities and solutions in matters of tax, customs and pension costing, always focusing on results. Our team is renowned for their experience in developing practical strategies to achieve fiscal savings, recover tax credits, and providing solutions and mitigation during disputes with governmental authorities.

The importance of the tax, customs and pension costing area within the business context is undeniable. The weight of taxes and contributions, excessive fiscal demands and undue levying of taxes has made taxpayers realize they operate in a scenario that raises concerns.

In response to those concerns, our law firm maintains a specialist team working from prevention and tax, custos and pension planning, through to defending taxpayers in administrative or judicial proceedings.

The Brazilian tax legislation establishes cases where certain tax incentives may be taken advantage of in certain industries considered strategic. These benefits allow the tax and pension liabilities before the Union, States, and Municipalities, to be reduced.
In this context, our specialist professionals produce studies in order to identify every opportunity to take advantage of fiscal incentives within the client business, and project potential tax gains to the organization.

In addition, our law firm works with governmental agencies to obtain the applicable registrations and makes sure our clients are entitled to enjoy these benefits.

The Brazilian legislation establishes several accessory tax obligations companies are required to comply with, before federal, state and municipal authorities. The correct fulfilment of procedures, in addition to avoiding heavy penalties that could be levied, also prevents requests for clarification being issued by authorities.

As a result, specialists at our law firm, based on their deep knowledge of tax and pension legislation, perform reviews on balance sheets and other accounting documents to verify whether the accrual and payment of taxes and contributions are fully compliant.

Our tax planning and governance team is also capable of preparing and assessing the fiscal status of companies, analyzing not only the returns sent to government agencies, but also the form of payment of charges, allowing this mass of information to be reconciled. This painstaking assessment, in addition to allow for possible opportunities in tax and pension savings to be identified, can also highlight any errors that can negatively impact companies. We are also capable of submitting the path to rectify them.

This work becomes even more relevant considering the growing control these tax authorities exert over taxpayers, requiring clarifications to be submitted ever more swiftly and completely, as is the case with the Public Digital Entry System (Sistema Público de Escrituração Digital – SPED) and the Electronic Fiscal Bill.

The deep knowledge, excellent qualifications and vast experience of our tax consultancy team allows our law firm to perform all kinds of assignments, from specific tasks to full organizational legal audits, providing our clients with differentiated, bespoke service.

Working preventatively whenever possible is always the best option. Through our tax planning and governance practice, our law firm offers lawyers specializing in taxation and contributions, focusing on achieving practical results for our clients.

In order to ensure the best solution possible, this practice specializing in tax, custos and pension law keeps close ties and proximity with clients. A deep knowledge of their business, their long-term objectives and the legal and business restrictions that affect clients are a factor of differentiation of our team. Queries are always promptly answered with full and personalized answers. Our work includes, among others, tasks such as:

  • assistance in understanding the taxation of individuals and legal entities dedicated to industrial, commercial, financial, foreign trade or service provision activities;
  • guidance and assistance in foreign investment operations in Brazil, on the taxation of income received in the country, transfer prices and international treaties;
  • consultancy and guidance to Brazilian investors abroad with the aim of, in compliance with national legislation, optimizing the tax burden on income earned.
  • idealization of tax planning in order to reduce the tax burden applied to our clients’ operations;
  • guidance in corporate and tax planning projects aimed at taking advantage of tax incentives throughout the country;
  • obtaining access to special regimes;
  • assistance in corporate reorganization projects with the purpose of executing operations in a less costly manner;
  • carrying out due diligence to survey and assess the tax situation of companies that are in the process of incorporation, merger, acquisition or spin-off.

Another differential is that our teams work in an interdisciplinary manner and, whenever necessary, operations are carried out in conjunction with other areas, such as corporate law, finance and litigation. This way we offer the best solution for the businesses of our clients, not limiting ourselves to issuing legal opinions.

Prevention may not always suffice in assuring the rights of taxpayers. In this case, the first recourse is to address the administrative spheres.

With a team specializing in inspections, proposing special regimes, formulating formal consultations to inspection authorities and managing administrative tax proceedings, our law firm defends the interests of our clients before federal, state and municipal agencies.

One of the main factors of differentiation in this area is that, in addition to a solid legal background, members of the inspection management and administrative defense practice also have accounting knowledge – a requirement to allow the actual condition of client companies before the tax collection system to be assessed.

This practice is responsible for, among others, the following activities:

  • continued presence before the Administrative Council of Tax Appeals, State and Municipal Administrative Courts, performing oral argumentations;
  • specialized management of tax lawsuits and inspections;
  • preparation of defenses and appeals, with periodic monitoring of relevant precedents;
  • formulation of special regimes, fiscal consultations and protocols (fiscal benefits) before entities of the federation.

When preventative tools are no longer able to safely and adequately fulfill the interests of our clients, our tax litigation practice comes into action to ensure the rights we represent are respected and to efficiently manage tax liabilities.

We work strategically in managing strategies to reduce tax liabilities, always attentive to opportunities to adhere to amnesty packages and tax remissions, incentivized parceling of payments, tax transactions with the Union, States, and Municipalities in resolving conflicts, or establishing proceeding legal business to seek clearance or substitution of guarantees, suspension of proceedings, among other legal measures.

Considering the high loads imposed by the Brazilian tax system, challenges to the legality and constitutionality of taxes become unavoidable, both actively by adopting legal measures, and passively in the defense of proceedings filed by taxing authorities. Our practice acts with the necessary efficiency to respond to the urgency with which corporate or individual decisions must be taken, our practice is able to analyze the most diverse issues within tax law in order to identify any inconsistencies and opportunities afforded by the federal, state and municipal tax legislation, operating on all Courts in the country looking to achieve positive results from all demands by the continued management of proceedings – an attitude that has brought great success to our clients.

Part of the tax hurdles companies face may be easily resolved provided their fiscal balance is closely monitored.

The complexity of tax obligations results in liabilities that may imply in taxes and penalties being levied that encumber the business and cause many hurdles. Amongst them is the denial of tax regularity certificates and the resulting listing of a business as an active debtor to the Union, due to amounts that may sometimes not even be due.

In order to prevent these constraints that also amount to unnecessary expenses, our law firm works in managing tax liabilities in order to periodically verify the taxpayer’s fiscal entries and thus propose the necessary adjustments to prevent errors that may result in cloaking the tax indebtedness and lead to undesirable legal effects.

Our law firm not only follows our clients’ fiscal status closely and suggest possible actions to prevent their exposure to fiscal demands, but also work with competent public agencies in adopting all measures to allow fiscal regularity to be maintained – a key requirement for the businesses of our clients.

Our law firm has a specialist practice on matters involving workforce compensation and benefits planning, and the respective Social Pension costing. Our group works in consultation with clients, providing guidance in the correct application of the legislation and in the calculation of pension contributions, including those destined to other entities, always looking to achieve the best results. And, when required, the practice also works administratively and judicially in order to safeguard the pension rights of our clients or the cancellation of unfounded penalties.

Activities performed by our practice include reviewing of business pension obligations in order to identify opportunities to reduce the pension load, in addition to identifying any procedures that may be challenged.

Our practice also aids our clients in reducing the aliquots for Work Accident Insurance (Seguro Acidente de Trabalho – SAT), whether administratively or judicially, leveraging the Preventative Accident Rate (Fator Acidentário de Prevenção – FAP) or proving the effectiveness of any preventative measures adopted. Another highlight of our work in pension has been the assistance provided to clients in understanding the obligations related to civil construction, a very peculiar feature of the Brazilian pension legislation.

Our Wealth Management practice assists families in succession and asset planning. We ensure full-service is provided in any matter of interest.

From assisting our clients in planning local and international tax returns, to the reorganization of assets to prevent tax inefficiencies in wealth succession, our practice is comprised of a team of excellence.

Assistance to expats, directors and business executives and their family members, with a focus on tax efficiency.

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