Brazil

Partner

Ulhôa Canto

Rio de Janeiro

+55 (21) 3824-3275

mjatahy@ulhoacanto.com.br

www.ulhoacanto.com.br

Languages: Portuguese and English

Bar admissions: Brazilian Bar Association – Rio de Janeiro

Biography

Mariana Jatahy joined Ulhôa Canto in 1998 and became partner in 2014. She graduated in 1999 and obtained a postgraduate degree in Corporate Law and Capital Market from FGV in 2005. She specialises in tax law with an emphasis on consulting and administrative litigation regarding direct and indirect tax law matters.

Recent matter highlights

Mariana Jatahy is one of the partners in charge of defending individuals and legal entities at the Administrative Council of Tax Appeals (Conselho Administrativo de Recursos Fiscais – CARF). Her active role in defending prominent individuals, domestic and multinational corporations involving the most relevant tax law matters is widely acknowledged due to her impressive record of accomplishments. She represents several companies against tax assessments related to income tax and other taxes that were worth more than $100 million. Among others, Mariana also has extensive experience on tax advice; from daily tax obligations to major corporate restructures, tax and estate planning.

Practice areas

Corporate taxes, Technology, Cryptocurrency, Litigation, Tax consulting

Sector specialisations

Food and beverage, Industrials, Oil and gas, Real estate, Tech and telecoms

Association memberships

She has been a member of the Brazilian Financial Law Association (Associação Brasileira de Direito Financeiro– ABDF), International Fiscal Association - IFA, and International Bar Association. She is also a member of the Legal Committee of the British Chamber of Commerce, branch of Rio de Janeiro.

Academic qualifications

Mariana Jatahy graduated from the Pontifícia Universidade Católica do Rio de Janeiro – PUC/RJ in 1999, and obtained a postgraduate degree in Corporate Law and Capital Market from Fundação Getúlio Vargas – FGV in 2005.

Partner

Tauil & Chequer in association with Mayer Brown

São Paulo

+55 11 2540 4626

amartins@mayerbrown.com.br

tauilchequer.com.br

Languages: Portuguese (native) and English

Bar admissions: Rio de Janeiro, São Paulo, Recife

Biography

Ana Luiza Martins is a partner in the tax practice of Tauil & Chequer Advogados in the São Paulo office. She has a large experience in tax consulting and litigation before the Brazilian Administrative and Judicial Courts. Among her clients are national and international companies pertaining to various industry sectors.

Recent matter highlights

• Handling representative judicial tax litigation for a multinational company on the application of the Brazil-Italy DTT to certain services agreements (multimillion-euro discussion)

• Handling multimillion-dollar administrative discussions on State VAT taxation for multinationals in São Paulo

• Handling discussions with Brazilian States on tax VAT benefits for multinational clients (LC 160/2017)

• Assisting multinationals as to recent changes to the Manaus Free Trade Zone benefits

Practice areas

Cost-sharing arrangements, Corporate taxes, Technology, Litigation, Tax consulting

Sector specialisations

Consumer goods and services, Energy, Food and beverage, Industrials, Utilities

Association memberships

Brazilian Bar Association

International Bar Association

Academic qualifications

New York University – LLM in International Taxation, 2004

Pontifícia Universidade Católica do Rio de Janeiro – PUC/RJ, Bachelor in Law (equivalent to JD), 1998.