Brazil

June 27, 2017

Mauri Bórnia
	Machado Associados Advogados e Consultores Av. Brig. Faria Lima, 1656 – 11º andar 01451-918 – São Paulo / SP Brazil Tel: +55 11 3819 4855 Fax: +55 11 3819 5322 Email: mbornia@machadoassociados.com.br Website: www.machadoassociados.com.br Mauri Bórnia is a lawyer with 30 years of experience in the tax area with emphasis on indirect taxes and tax litigation. He joined Machado Associados in 1999 and has been a partner of the firm since 2003. Before this, he worked as a tax consultant at Informações Objetivas e Publicações Jurídicas (IOB), one of the largest legal consulting firms in Brazil, and has also worked at an industrial company where he started his career in the tax area. He graduated in law from the Faculty of Law of Sorocaba and concluded his postgraduate studies in tax law at the University of Sorocaba. He is also an accountant graduated from the Faculty of Accounting and Administrative Sciences of Sorocaba. He is a member of the Brazilian Bar Association (São Paulo Section (OAB/SP)), the Regional Accounting Council (São Paulo Section (CRC/SP)) and of Paulista Association of Tax Studies (APET). Mauri was a postgraduate course professor in tax law held by the Trevisan Business School and by the University Extension Centre of the International Institute of Social Sciences (CEU/IICS). Moreover, he gives several lectures in this area of law, especially on social contributions, taxes levied on consumption of goods and services and foreign trade taxation. In his career, he has written several articles and given interviews in specialised magazines and newspapers. His academic and professional background provides him a wide view of all aspects related to the application of the tax law in the defence of clients' interests, mainly as to the correct application of the law in the tax and accounting organisation of their companies. With a highly specialised profile, Mauri is one of the partners in charge of the indirect taxes area at Machado Associados, serving domestic and multinational companies, taking part in several tax and corporate restructuring transactions and following up on new structures.

Mauri Bórnia

Machado Associados Advogados e Consultores

Av. Brig. Faria Lima, 1656 – 11º andar

01451-918 – São Paulo / SP

Brazil

Tel: +55 11 3819 4855

Fax: +55 11 3819 5322

Email: mbornia@machadoassociados.com.br

Website: www.machadoassociados.com.br

Mauri Bórnia is a lawyer with 30 years of experience in the tax area with emphasis on indirect taxes and tax litigation. He joined Machado Associados in 1999 and has been a partner of the firm since 2003. Before this, he worked as a tax consultant at Informações Objetivas e Publicações Jurídicas (IOB), one of the largest legal consulting firms in Brazil, and has also worked at an industrial company where he started his career in the tax area.

He graduated in law from the Faculty of Law of Sorocaba and concluded his postgraduate studies in tax law at the University of Sorocaba. He is also an accountant graduated from the Faculty of Accounting and Administrative Sciences of Sorocaba.

He is a member of the Brazilian Bar Association (São Paulo Section (OAB/SP)), the Regional Accounting Council (São Paulo Section (CRC/SP)) and of Paulista Association of Tax Studies (APET).

Mauri was a postgraduate course professor in tax law held by the Trevisan Business School and by the University Extension Centre of the International Institute of Social Sciences (CEU/IICS). Moreover, he gives several lectures in this area of law, especially on social contributions, taxes levied on consumption of goods and services and foreign trade taxation.

In his career, he has written several articles and given interviews in specialised magazines and newspapers.

His academic and professional background provides him a wide view of all aspects related to the application of the tax law in the defence of clients' interests, mainly as to the correct application of the law in the tax and accounting organisation of their companies.

With a highly specialised profile, Mauri is one of the partners in charge of the indirect taxes area at Machado Associados, serving domestic and multinational companies, taking part in several tax and corporate restructuring transactions and following up on new structures.

Gustavo André Muller Brigagão
	Ulhôa Canto Av. Presidente Antônio Carlos, 51 – Centro Rio de Janeiro – RJ – CEP 20020-010 Brazil Tel: +55 21 3824-3227 Email: gbrigagao@ulhoacanto.com.br Website: www.ulhoacanto.com.br Gustavo André Muller Brigagão joined Ulhôa Canto in 1985 and became a senior partner in 1998. He is a graduate of University of the State of Rio de Janeiro (UERJ) and specialises in tax law with emphasis on administrative litigation and indirect taxation, dealing with cases related to the oil industry, telecommunication market, e-commerce, electric energy, information technology, clothing industry, professional entities, among others. In addition, he has been deeply involved with the tax structuring of major sporting and entertainment events in Brazil, such as the 2014 World Cup and 2016 Olympic Games, and has also acted in the analysis of bills of law, decrees and normative acts related to tax matters. Gustavo is also professor for the postgraduate course of Getúlio Vargas Foundation and, from 1993 until 2005, was professor of tax law in the graduate course of Cândido Mendes University. In February 2015, he was elected as the president of the Brazilian Financial Law Association (ABDF – IFA Brazil), after serving as the general secretary for more than a decade. He is also a member of the executive committee and of the General Council of the International Fiscal Association (IFA), and is the director of international affairs of the Center for Law Firms Studies (CESA), having been the president of such association in Rio de Janeiro during the period of 2005 until 2008, and also served as the president of the tax law committee of the Brazilian Bar Association, branch of Rio de Janeiro (OAB/RJ), from 2004 to 2006. Gustavo is also the president of the British Chamber of Rio de Janeiro (BRITCHAM-RJ), director of the Federation of the Foreign Commerce Chambers (FCCE) and member of the General Council of the Brazilian Bar Association, branch of Rio de Janeiro (OAB/RJ). Frequently and successively acclaimed by international publications (Chambers Global, Chambers Latin America, The International Who's Who and Best Lawyers, among others) as a leading individual in Brazil (Band 1) in the areas of tax planning and administrative litigation, Gustavo contributes to electronic magazine CONJUR, and writes a column, "Tax Advisor"; is a co-author of the book "Tax Advisor"; and author of several articles published in books and specialised local and international magazines. He is also an extremely active lecturer for the main tax law congress, conferences and seminars held in Brazil and abroad. Gustavo is the president of the 71st Congress of the International Fiscal Association (IFA), which is considered the most important and relevant international event dealing with tax matters of the World. The congress will take place in Rio de Janeiro, from August 27 until September 1 2017, and will be attended by 1,500 to 2,000 tax professionals from all over the planet.

Gustavo André Muller Brigagão

Ulhôa Canto

Av. Presidente Antônio Carlos, 51 – Centro

Rio de Janeiro – RJ – CEP 20020-010

Brazil

Tel: +55 21 3824-3227

Email: gbrigagao@ulhoacanto.com.br

Website: www.ulhoacanto.com.br

Gustavo André Muller Brigagão joined Ulhôa Canto in 1985 and became a senior partner in 1998. He is a graduate of University of the State of Rio de Janeiro (UERJ) and specialises in tax law with emphasis on administrative litigation and indirect taxation, dealing with cases related to the oil industry, telecommunication market, e-commerce, electric energy, information technology, clothing industry, professional entities, among others. In addition, he has been deeply involved with the tax structuring of major sporting and entertainment events in Brazil, such as the 2014 World Cup and 2016 Olympic Games, and has also acted in the analysis of bills of law, decrees and normative acts related to tax matters.

Gustavo is also professor for the postgraduate course of Getúlio Vargas Foundation and, from 1993 until 2005, was professor of tax law in the graduate course of Cândido Mendes University.

In February 2015, he was elected as the president of the Brazilian Financial Law Association (ABDF – IFA Brazil), after serving as the general secretary for more than a decade. He is also a member of the executive committee and of the General Council of the International Fiscal Association (IFA), and is the director of international affairs of the Center for Law Firms Studies (CESA), having been the president of such association in Rio de Janeiro during the period of 2005 until 2008, and also served as the president of the tax law committee of the Brazilian Bar Association, branch of Rio de Janeiro (OAB/RJ), from 2004 to 2006. Gustavo is also the president of the British Chamber of Rio de Janeiro (BRITCHAM-RJ), director of the Federation of the Foreign Commerce Chambers (FCCE) and member of the General Council of the Brazilian Bar Association, branch of Rio de Janeiro (OAB/RJ).

Frequently and successively acclaimed by international publications (Chambers Global, Chambers Latin America, The International Who's Who and Best Lawyers, among others) as a leading individual in Brazil (Band 1) in the areas of tax planning and administrative litigation, Gustavo contributes to electronic magazine CONJUR, and writes a column, "Tax Advisor"; is a co-author of the book "Tax Advisor"; and author of several articles published in books and specialised local and international magazines. He is also an extremely active lecturer for the main tax law congress, conferences and seminars held in Brazil and abroad.

Gustavo is the president of the 71st Congress of the International Fiscal Association (IFA), which is considered the most important and relevant international event dealing with tax matters of the World. The congress will take place in Rio de Janeiro, from August 27 until September 1 2017, and will be attended by 1,500 to 2,000 tax professionals from all over the planet.

Ricardo Marletti Debatin da Silveira
	Machado Associados Advogados e Consultores Av. Brig. Faria Lima, 1656, 11º andar 01451-918 – São Paulo / SP Brazil Tel: +55 11 3819 4855 Fax: +55 11 3819 5322 Email: rsilveira@machadoassociados.com.br Website: www.machadoassociados.com.br Ricardo Marletti Debatin da Silveira is a lawyer with 24 years of experience in the tax area, with emphasis on indirect taxes and tax litigation. He joined Machado Associados in 1993 and has been a partner since 2005. Ricardo graduated in law from Pontifical Catholic University of São Paulo in 1994, where he also concluded his postgraduate studies in tax law in 1997. He has a highly international profile and is one of the partners responsible for serving multinational companies with business and/or investing in Brazil, especially assisting foreign clients to understand and deal with tax, customs and corporate issues in Brazil, and heading due diligence in M&A transactions. He is the director of institutional relations at the Brazilian Institute of Energy Law Studies (IBDE). IBDE has taken the important role of studying legal matters in the Brazilian energy segment, with special focus on oil and gas, electric energy, and renewable sources. Ricardo is a member of the Brazilian Bar Association in São Paulo (OAB/SP), the Tax and the Law Firm Management Committees of the International Bar Association (IBA), and the Legal Committee of the American Chamber of Commerce in São Paulo (AMCHAM). During his career, he has written several articles and given interviews in specialised magazines, books and newspapers. Since 2014, he has been the coordinator of the Brazilian indirect tax column for International Tax Review. He is also a frequent speaker at events in Brazil and abroad. Ricardo has been recognised by the main international and domestic specialised publications as a leader in the indirect tax area in Brazil. Experience from several years of consultancy services and from many significant cases shared with international law firms around the world provides him with a client-oriented perspective of taxes and tax litigation, especially on highly complex cases. Ricardo is fluent in Portuguese and English.

Ricardo Marletti Debatin da Silveira

Machado Associados Advogados e Consultores

Av. Brig. Faria Lima, 1656, 11º andar

01451-918 – São Paulo / SP

Brazil

Tel: +55 11 3819 4855

Fax: +55 11 3819 5322

Email: rsilveira@machadoassociados.com.br

Website: www.machadoassociados.com.br

Ricardo Marletti Debatin da Silveira is a lawyer with 24 years of experience in the tax area, with emphasis on indirect taxes and tax litigation. He joined Machado Associados in 1993 and has been a partner since 2005.

Ricardo graduated in law from Pontifical Catholic University of São Paulo in 1994, where he also concluded his postgraduate studies in tax law in 1997.

He has a highly international profile and is one of the partners responsible for serving multinational companies with business and/or investing in Brazil, especially assisting foreign clients to understand and deal with tax, customs and corporate issues in Brazil, and heading due diligence in M&A transactions.

He is the director of institutional relations at the Brazilian Institute of Energy Law Studies (IBDE). IBDE has taken the important role of studying legal matters in the Brazilian energy segment, with special focus on oil and gas, electric energy, and renewable sources.

Ricardo is a member of the Brazilian Bar Association in São Paulo (OAB/SP), the Tax and the Law Firm Management Committees of the International Bar Association (IBA), and the Legal Committee of the American Chamber of Commerce in São Paulo (AMCHAM).

During his career, he has written several articles and given interviews in specialised magazines, books and newspapers. Since 2014, he has been the coordinator of the Brazilian indirect tax column for International Tax Review. He is also a frequent speaker at events in Brazil and abroad.

Ricardo has been recognised by the main international and domestic specialised publications as a leader in the indirect tax area in Brazil.

Experience from several years of consultancy services and from many significant cases shared with international law firms around the world provides him with a client-oriented perspective of taxes and tax litigation, especially on highly complex cases.

Ricardo is fluent in Portuguese and English.

Júlio M de Oliveira
	Machado Associados Advogados e Consultores Av. Brig. Faria Lima, 1656 – 11º andar 01451-918 – São Paulo / SP Brazil Tel: +55 11 3819 4855 Fax: +55 11 3819 5322 Email: joliveira@machadoassociados.com.br Website: www.machadoassociados.com.br Júlio M de Oliveira is a partner of the law firm Machado Associados, with a master's and PhD degrees in tax law from the Pontifical Catholic University of São Paulo (PUC/SP). He has acted in many significant tax proceedings relating to direct and indirect tax as well as taxes levied on the payroll, in addition to rendering consulting services to large domestic and international companies. He is part of several committees and associations made up of companies that seek to improve the Brazilian tax system. Júlio has already acted as an examining professor on boards granting master's degrees at the PUC/SP and as judge of the Tax Administrative Court of the State of São Paulo (TIT). He is a tax law professor at PUC/SP and GV Law and professor of the tax law specialisation course at the University of São Paulo (USP). He was appointed as one of the most respected tax lawyers in Brazil by the Os Mais Admirados do Direito Yearbook in 2006, 2008, 2009, 2010, 2015 and 2016, and nominated as one of the 30 outstanding Brazilian tax lawyers in the corporate area since 2010 by Who's Who Legal. He is the author of several books including Internet e Competência Tributária (Editora Dialética) and O Princípio da Legalidade e sua aplicabilidade ao IPI e ao ICMS (Quartier Latin). Júlio Oliveira has recently co-authored the books Medidas de Redução do Contencioso Tributário e o Cpc/2015 and Tributação: Democracia e Liberdade: em Homenagem à Ministra Denise Arruda Martins. He has also co-authored the following books: O direito tributário entre a forma e o conteúdo (Editora Noeses); Tributação do setor industrial (Editora Saraiva); Tributação e Desenvolvimento – Homenagem ao Prof. Aires Barreto; ISS – Lei Complementar 116/2003 (Editora Juruá); Comentários ao Código Tributário Nacional (Editora MP); Curso de Especialização em Direito Tributário: Estudos Analíticos em Homenagem a Paulo de Barros Carvalho (Editora Forense); Interpretação e Estado de Direito (Editora Noeses); ICMS – Questões Fundamentais (Editora MP); Questões Fundamentais – IPI (Editora MP); Grandes Questões Atuais do Direito Tributário – 10° Volume (Editora Dialética); Sistema Tributário Brasileiro e a Crise Atual (Editora Noeses); Estudos em Homenagem a José Eduardo Monteiro de Barros – Direito Tributário (MP Editora); Revista Direito Tributário Atual (Revista dos Tribunais); Tributação Empresarial (Saraiva – Série GVLaw); Direito Tributário: Homenagem a Paulo de Barros Carvalho (Quartier Latin); Direito Tributário e os Conceitos de Direito Privado (Editora Noeses); and others.

Júlio M de Oliveira

Machado Associados Advogados e Consultores

Av. Brig. Faria Lima, 1656 – 11º andar

01451-918 – São Paulo / SP

Brazil

Tel: +55 11 3819 4855

Fax: +55 11 3819 5322

Email: joliveira@machadoassociados.com.br

Website: www.machadoassociados.com.br

Júlio M de Oliveira is a partner of the law firm Machado Associados, with a master's and PhD degrees in tax law from the Pontifical Catholic University of São Paulo (PUC/SP).

He has acted in many significant tax proceedings relating to direct and indirect tax as well as taxes levied on the payroll, in addition to rendering consulting services to large domestic and international companies. He is part of several committees and associations made up of companies that seek to improve the Brazilian tax system.

Júlio has already acted as an examining professor on boards granting master's degrees at the PUC/SP and as judge of the Tax Administrative Court of the State of São Paulo (TIT). He is a tax law professor at PUC/SP and GV Law and professor of the tax law specialisation course at the University of São Paulo (USP). He was appointed as one of the most respected tax lawyers in Brazil by the Os Mais Admirados do Direito Yearbook in 2006, 2008, 2009, 2010, 2015 and 2016, and nominated as one of the 30 outstanding Brazilian tax lawyers in the corporate area since 2010 by Who's Who Legal.

He is the author of several books including Internet e Competência Tributária (Editora Dialética) and O Princípio da Legalidade e sua aplicabilidade ao IPI e ao ICMS (Quartier Latin).

Júlio Oliveira has recently co-authored the books Medidas de Redução do Contencioso Tributário e o Cpc/2015 and Tributação: Democracia e Liberdade: em Homenagem à Ministra Denise Arruda Martins. He has also co-authored the following books: O direito tributário entre a forma e o conteúdo (Editora Noeses); Tributação do setor industrial (Editora Saraiva); Tributação e Desenvolvimento – Homenagem ao Prof. Aires Barreto; ISS – Lei Complementar 116/2003 (Editora Juruá); Comentários ao Código Tributário Nacional (Editora MP); Curso de Especialização em Direito Tributário: Estudos Analíticos em Homenagem a Paulo de Barros Carvalho (Editora Forense); Interpretação e Estado de Direito (Editora Noeses); ICMS – Questões Fundamentais (Editora MP); Questões Fundamentais – IPI (Editora MP); Grandes Questões Atuais do Direito Tributário – 10° Volume (Editora Dialética); Sistema Tributário Brasileiro e a Crise Atual (Editora Noeses); Estudos em Homenagem a José Eduardo Monteiro de Barros – Direito Tributário (MP Editora); Revista Direito Tributário Atual (Revista dos Tribunais); Tributação Empresarial (Saraiva – Série GVLaw); Direito Tributário: Homenagem a Paulo de Barros Carvalho (Quartier Latin); Direito Tributário e os Conceitos de Direito Privado (Editora Noeses); and others.

Mônica Ferraz Ivamoto
	LBMF – Barbosa e Ferraz Ivamoto Av. Pres., Juscelino Kubitschek, nº 360. 16º andar São Paulo – SP CEP 04543-000 Brazil Tel: +55 11 4118 1000; +55 11 4118 1020 Email: mfivamoto@lbmf.com.br Website: www.lbmf.com.br Mônica Ferraz Ivamoto is the partner responsible for indirect taxes such as ICMS, IPI, ISS, Import Tax, PIS, COFINS, etc., as well as customs law. She has more than 20 years of experience, 10 of which were dedicated to the tax department of some of the most renowned law firms in Brazil, where most of the time she worked on cases involving indirect taxes and customs law. Mônica advises clients in many different industries, assisting them in identifying the taxes payable by companies engaged in manufacturing, commerce, service providers and foreign trade firms, as well as in legal actions and administrative disputes at the municipal, state and federal levels. In the customs area, her experience includes examination of import/export transactions, tax incentives, special customs regimes (drawback, 'repetro', temporary admission, bonded warehouse, 'RECOF', etc.), the correct utilisation of tariff classifications, as well as responding to notices of violation relating to customs matters and tariff classification. Mônica holds a graduate certificate in law from the University of São Paulo (USP) and a LLM degree in tax law from the Pontifical University of São Paulo (PUC/SP). In 2008, she was appointed member of the Municipal Tax Council (CMT) of the city government of São Paulo, participating in the judgment of administrative cases involving municipal taxes. In 2010 and in 2012, she was appointed as a judge of the Tax Court of the State of São Paulo (TIT), and since then she has participated in relevant judgments relating to administrative proceedings involving ICMS rendered by such Administrative Court. In 2005, she was recognised by the publication Análise Advocacia 500, a guide to law firms in Brazil which conducts a detailed peer review of the lawyers responsible for the legal and financial departments of the largest 1,500 Brazilian companies, as one of the most admired law firms in Brazil specialising in tax law. In 2017, Mônica was nominated as one of the members of Customs Committee of the Brazilian Bar Association. Mônica speaks Portuguese and English.

Mônica Ferraz Ivamoto

LBMF – Barbosa e Ferraz Ivamoto

Av. Pres., Juscelino Kubitschek, nº 360. 16º andar

São Paulo – SP

CEP 04543-000

Brazil

Tel: +55 11 4118 1000; +55 11 4118 1020

Email: mfivamoto@lbmf.com.br

Website: www.lbmf.com.br

Mônica Ferraz Ivamoto is the partner responsible for indirect taxes such as ICMS, IPI, ISS, Import Tax, PIS, COFINS, etc., as well as customs law.

She has more than 20 years of experience, 10 of which were dedicated to the tax department of some of the most renowned law firms in Brazil, where most of the time she worked on cases involving indirect taxes and customs law.

Mônica advises clients in many different industries, assisting them in identifying the taxes payable by companies engaged in manufacturing, commerce, service providers and foreign trade firms, as well as in legal actions and administrative disputes at the municipal, state and federal levels.

In the customs area, her experience includes examination of import/export transactions, tax incentives, special customs regimes (drawback, 'repetro', temporary admission, bonded warehouse, 'RECOF', etc.), the correct utilisation of tariff classifications, as well as responding to notices of violation relating to customs matters and tariff classification.

Mônica holds a graduate certificate in law from the University of São Paulo (USP) and a LLM degree in tax law from the Pontifical University of São Paulo (PUC/SP).

In 2008, she was appointed member of the Municipal Tax Council (CMT) of the city government of São Paulo, participating in the judgment of administrative cases involving municipal taxes. In 2010 and in 2012, she was appointed as a judge of the Tax Court of the State of São Paulo (TIT), and since then she has participated in relevant judgments relating to administrative proceedings involving ICMS rendered by such Administrative Court.

In 2005, she was recognised by the publication Análise Advocacia 500, a guide to law firms in Brazil which conducts a detailed peer review of the lawyers responsible for the legal and financial departments of the largest 1,500 Brazilian companies, as one of the most admired law firms in Brazil specialising in tax law.

In 2017, Mônica was nominated as one of the members of Customs Committee of the Brazilian Bar Association. Mônica speaks Portuguese and English.

Douglas Lopes
	Deloitte Brazil Av. Dr. Chucri Zaidan, 1.240 4th to 12th floors – Golden Tower São Paulo, SP, 04709-111 Brazil Tel: +55 11 5186 1002 Fax: +55 11 5181 2911 Email: dolopes@deloitte.com Website: www.deloitte.com.br Douglas Lopes, Deloitte Brazil, is an indirect tax partner based in São Paulo with more than 25 years of experience in indirect and customs taxes. He has participated in several projects involving review procedures related to indirect and customs taxes, revision of tax burdens, tax planning and VAT cash saving solutions, working on site location projects, M&A transactions services, ERP implementation projects, compliance and tax technology. Douglas is the partner in charge of the indirect tax practice in the Brazil office. He has provided courses and seminars on tax-related issues, given interviews and written articles for several magazines and newspapers. Douglas is a member of the Regional Accounting Council. He earned a degree in accounting and law. He speaks Portuguese and English.

Douglas Lopes

Deloitte Brazil

Av. Dr. Chucri Zaidan, 1.240

4th to 12th floors – Golden Tower

São Paulo, SP, 04709-111

Brazil

Tel: +55 11 5186 1002

Fax: +55 11 5181 2911

Email: dolopes@deloitte.com

Website: www.deloitte.com.br

Douglas Lopes, Deloitte Brazil, is an indirect tax partner based in São Paulo with more than 25 years of experience in indirect and customs taxes. He has participated in several projects involving review procedures related to indirect and customs taxes, revision of tax burdens, tax planning and VAT cash saving solutions, working on site location projects, M&A transactions services, ERP implementation projects, compliance and tax technology.

Douglas is the partner in charge of the indirect tax practice in the Brazil office. He has provided courses and seminars on tax-related issues, given interviews and written articles for several magazines and newspapers.

Douglas is a member of the Regional Accounting Council. He earned a degree in accounting and law. He speaks Portuguese and English.

Luiz Fernando Rezende Gomes
	Deloitte Brazil Rua São Bento 18 – 26 floor Rio de Janeiro – RJ, 20090-010 Brazil Tel: +55 21 3981-0451 Fax: +55 21 3981-0600 Email: lrezende@deloitte.com Website: www.deloitte.com Luiz Fernando Rezende Gomes began his career in taxation in 1997, specialising in review procedures related to indirect and custom taxes, revision of tax burdens, due diligence, and tax technology. Since then, he has participated in several projects involving corporate restructuring, tax planning and implementation of tax systems. He advises clients on matters of indirect tax, customs law, international tax, tax and corporate consulting and tax planning, among others. Luiz serves clients across a broad spectrum of energy and resources-related matters. His focus areas are the energy, manufacturing and TMT (technology, media and telecommunications) industries. Luiz is also the lead tax partner for mining in Brazil and is in charge of the tax management and compliance practice in the Rio de Janeiro office. He has provided courses and seminars on tax related issues, given interviews and written articles for several magazines and newspapers. He is a member of the Deloitte Brazil board. Luiz earned a degree in law and an MBA in finance. He speaks Portuguese and English.

Luiz Fernando Rezende Gomes

Deloitte Brazil

Rua São Bento 18 – 26 floor

Rio de Janeiro – RJ, 20090-010

Brazil

Tel: +55 21 3981-0451

Fax: +55 21 3981-0600

Email: lrezende@deloitte.com

Website: www.deloitte.com

Luiz Fernando Rezende Gomes began his career in taxation in 1997, specialising in review procedures related to indirect and custom taxes, revision of tax burdens, due diligence, and tax technology.

Since then, he has participated in several projects involving corporate restructuring, tax planning and implementation of tax systems. He advises clients on matters of indirect tax, customs law, international tax, tax and corporate consulting and tax planning, among others.

Luiz serves clients across a broad spectrum of energy and resources-related matters. His focus areas are the energy, manufacturing and TMT (technology, media and telecommunications) industries. Luiz is also the lead tax partner for mining in Brazil and is in charge of the tax management and compliance practice in the Rio de Janeiro office. He has provided courses and seminars on tax related issues, given interviews and written articles for several magazines and newspapers. He is a member of the Deloitte Brazil board.

Luiz earned a degree in law and an MBA in finance. He speaks Portuguese and English.

Pedro Guilherme Accorsi Lunardelli

Advocacia Lunardelli

Marcel Alcades Theodoro

Mattos Filho

Carlos Bechara

Pinheiro Neto Advogados

Adolpho Bergamini

Bergamini & Collucci Advogados

Luiz Gustavo Bichara

Bichara Advogados

Jose Luis Brazuna

BRATAX - Brazune, Ruschmann e Soriano Sociedade de Advogados

Roque Antônio Carrazza

Roque Carrazza Advogados Associados

Alisson Carvalho de Souza

Ulhôa Canto, Rezende e Guerra Advogados

João Paulo Cavinatto

BMA – Barbosa Müssnich Aragão

Renato Coelho

Stocche Forbes Advogados

Renata Correia Cubas

Mattos Filho

Rodrigo Damázio

Demarest Advogados

Paulo de Barros Carvalho

Barros Carvalho Advogados Associados

Roberto de Siqueira Campos

Mariz de Oliveira e Siqueira Campos Advogados

Thiago de Vasconcellos Chaer Cury

Reis & Sampaio Advogados

Hamilton Dias de Souza

Dias de Souza Advogados Associados

Simone Dias Musa

Trench Rossi Watanabe

Sandro Machado dos Reis

Bichara Advogados

Wolmar Francisco Amélio Esteves

Bichara Advogados

Fábio Fraga

Trouw e Fraga Advogados

Maria Fernanda Furtado

Trench Rossi Watanabe

André Gomes de Oliveira

Castro, Barros, Sobral e Gomes Advogados

Tiago Guerra Machado

Weatherford

Gustavo Lian Haddad

Lefosse Advogados

Leonardo Homsy

Mattos Filho

Maria Eugenia Kanazawa

Trench Rossi Watanabe

Leonardo Krakowiak

Advocacia Krakowiak

Jerry Levers de Abreu

TozziniFreire

Francisco Lisboa Moreira

Castro, Barros, Sobral e Gomes Advogados

Armênio Lopes Correia

Rolim, Viotti & Leite Campos

Mauro Luz

Demarest Advogados

Alessandra Machado

Trench Rossi Watanabe

Sandro Machado dos Reis

Bichara Advogados

Claudia Maluf

Demarest Advogados

Gabriel Manica

Castro, Barros, Sobral e Gomes Advogados

Murilo Mello

KPMG in Brazil

Alessandro Mendes Cardoso

Rolim, Viotti & Leite Campos

Douglas Mota

Demarest Advogados

Simone Musa

Trench Rossi Watanabe

Marcelo Musial

PwC

Eduardo Perez Salusse

Salusse Marangoni

Marcos Prado

Stocche Forbes Advogados

Eduardo Pugliese Pincelli

Schneider, Pugliese, Sztokfisz, Figueiredo e Carvalho Advogados

Francisco Carlos Rosas Giardina

Bichara Advogados

Cristiano Ruschmann

BRATAX - Brazune, Ruschmann e Soriano Sociedade de Advogados

Luiza Sampaio de Lacerda

BMA – Barbosa Müssnich Aragão

Alexandre Siciliano

Lobo De Rizzo

José Eduardo Soares de Melo

Soares de Melo Advogados

Ciro Cesar Soriano de Oliveira

BRATAX - Brazune, Ruschmann e Soriano Sociedade de Advogados

Kátia Soriano de Oliveira Mihara

BRATAX - Brazune, Ruschmann e Soriano Sociedade de Advogados

Adriana Stamato

Trench Rossi Watanabe

Thales Stucky

Trench Rossi Watanabe

Pedro Teixeira de Siqueira Neto

Bichara Advogados

Cristiano Augusto G Viotti

Rolim, Viotti & Leite Campos

Brazil

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