Brazil

Av. Francisco Matarazzo, 1400

Torre Milano, 16th Floor

São Paulo, SP 05001-903

Brazil

Tel: +55 11 3879 2800

Email: gileno.barreto@br.pwc.com

Website: pwc.com.br

Gileno Barreto is a partner at PricewaterhouseCoopers in the São Paulo legal services practice, and he is leader of PwC Brazil's tax controversy and dispute resolution network.

Gileno was appointed as counsellor to the third section of the federal taxation court in 2006 and is vice-president of his collegiate of Brazilian Federal Tax Administrative Court (CARF). He is also a former member of superior instance of judgment in the CARF.

He is responsible to judgments of federal lawsuits specifically related to social contributions (PIS and COFINS), excise tax (IPI), import and export taxes, Customs duties, tax on financial operations (IOF) and contribution on economic activities (CIDE).

Gileno has more than 10 years' experience in tax litigation and controversy resolution in the administrative and judicial courts related to federal, state and municipality levels. He also has more than 20 years' experience working in tax consulting activities in Brazil (with a focus on income tax) and five years in accounting and auditing.

He gained broad experience of the legislative procedures inside the National Congress, including working on policy proposals, the national budget, internal commissions, budget execution, and national accounting procedures among other tax policy issues and legislative activities during four years as Chief of the Deputy Office.

Gileno has experience of regulatory and administrative law, both in the coordination of the review of compliance with legal provisions and regulations under Brazilian tax law and in the tax planning projects rendered to national and multinational companies in particular, construction, banks and insurance companies, chemical, forest and paper, energy and utilities, mining and oil, and education. He also handles restructuring, mergers and acquisitions projects for both public and private companies.

In the private sector he is also a specialist in corporate restructuring transactions for multinational and national clients of the most varied business areas; mergers and acquisitions, spin-off and mergers processes; legal due diligence processes; experience in agribusiness including tax litigation to several ethanol companies and consultancy regarding land property acquisition.

In addition, Gileno holds a master's in business administration (MBA) post-graduated in FGV (SP); is a member of the Brazilian Bar Association, a regular member of the Brazilian Tax Law Institute (IBDT) and the Paulista Center of Tax Studies (NUPET).

Av Almirante Barroso, 52 / 31º floor

Rio de Janeiro

20031-000

Brazil

Tel: +55 21 3824 6033

Fax: +55 21 3824 6090

Email: mpf@bmalaw.com.br

Website: www.bmalaw.com.br

Mauricio Pereira Faro is a partner of Barbosa Müssnich & Aragão (BM&A). He joined the firm in June 2007.

He is a lecturer in the continuing education programme at Cândido Mendes University, Universidade Federal Fluminense – UFF, and Getúlio Vargas Foundation – RJ. He has been a judging counsel at the Federal Administrative Council of Tax Appeals – CARF since 2010.

He is a member of the Brazilian Bar Association, Rio de Janeiro Section (OAB-RJ); president of the Special Commission on Tax Matters for the Rio de Janeiro Section of the Brazilian Bar Association and a member of the Special Commission on Tax Matters for the Federal Council of the Brazilian Bar Association; and has been on the council of the Brazilian Bar Association since 2010.

Mauricio has a master of law degree from the Gama Filho University – UGF, a specialisation in tax law from the Brazilian Institute of Tax Studies – IBET (2004) and a law degree from Rio de Janeiro State University -UERJ (2001).

Mauricio is co-author of the following books: Aspectos Polêmicos do Agronegócio (Editora Castro Lopes), Pis e Cofins à Luz da Jurisprudência do CARF Vol I (MP EDITORA), PIS e Cofins à luz da jurisprudência do CARF Vol II (MP Editora), Aspectos Tributários relacionados à Indústria do Petróleo e Gás (MP Editora), Curso de Direito Tributário (Quartier Latin), Curso de Direito Tributário Brasileiro (Quartier Latin), Direito Tributário, Societário e a Reforma da Lei das S/A – Vol I (Quartier Latin) and Direito Tributário, Societário e a Reforma da Lei das S/A Vol II (Quartier Latin).

He speaks Portuguese and English.

Av. Francisco Matarazzo, 1400

Torre Milano, 16th Floor

São Paulo, SP 05001-903

Brazil

Tel: +55 11 3879 2800

Email: fernando.loeser@br.pwc.com

Website: www.pwc.com.br

Fernando Loeser is a partner at Loeser & Portela Advogados law firm, member of the PwC Tax & Legal network.

Fernando joined PwC in 1987, when he started working with tax consultancy and corporate law. He joined Loeser & Portela Advogados (former Castro, Campos & Associados – Advogados) in 1989 as senior lawyer and became a manager in 1992. He was admitted as a partner in 1997.

Fernando is a member of the São Paulo and Minas Gerais Chapters of the Brazilian Bar Association (OAB), and is also a member of the American Chamber of Commerce (Amcham). He holds a bachelor of laws from the law school of the Pontificia Universidade Catolica de São Paulo – PUC/SP (1991).

Fernando – who also has experience in corporate law, M&A and antitrust law – provides legal counselling on mergers and acquisitions, spin-off processes, due diligence, the incorporation of subsidiary companies in Brazil, drafting of articles of association, corporate amendments, transfer of shares agreements and shareholders' agreements.

He also provides legal counseling on public law and compliance, administrative agreements and governmental assignments, concessions and privatisations of public services.

Fernando has experience in tax law (tax consultations and litigation) and employment law (HR), by providing consultation on Brazilian employment law; drafting and analysis of employment agreements; immigration assistance for foreign employees applying for working visas under an employment relationship basis; litigation on employment rights.

Fernando is a native Portuguese speaker and is fluent in English and Spanish. He also writes chapters and articles in various books and journals.

Av Nove de Julho, 5109 – 4º

São Paulo, SP – 01407-905

Brazil

Tel: +55 11 3245-8429

Email: mmatsunaga@kpmg.com.br

Website: www.kpmg.com/BR

Marcos Matsunaga is a tax and legal partner and leads KPMG's tax resolution disputes and controversies services in Brazil.

Matsunaga is also a member of the steering committee of KPMG's global tax dispute resolution and controversies network.

He has wide experience in tax law across different industry sectors, and focuses on providing advice for the prevention and resolution of tax disputes, and advice about direct taxes, due diligence and tax planning.

Marcos joined KPMG in 1997 and has been a KPMG partner since 2008.

Marcos has a bachelor's degree in law from Pontifícia Universidade Católica de São Paulo – PUC /SP and a specialisation degree in tax law from Fundação Getúlio Vargas – GVLaw. He was named as one of Brazil's tax controversy leaders by International Tax Review in 2012.

Av. Francisco Matarazzo, 1400

Torre Torino

São Paulo, SP 05001-903

Brazil

Tel: +55 11 3674 2800

Email: durval.portela@br.pwc.com

Website: pwc.com.br

Durval Portela is the partner in charge of PwC Brazil's international tax services (ITS), with more than 25 years' experience in practising tax litigation, tax consulting, international services, corporate consulting, tax planning and corporate reorganisations.

A regular member of the Brazilian Tax Law Institute (IBDT), the Brazilian Association of Financial Law (ABDF), the Paulista Center of Tax Studies (NUPET) and the International Fiscal Association (IFA), Durval is also active as a speaker at seminars and events on tax and corporate law.

Durval graduated in 1990 from the Law School of the Universidade Federal da Bahia (UFBA). He holds a master's degree in economic law from the same university and is specialised in tax law from Pontifícia Universidade Católica de São Paulo (PUC-SP).

He is a native Portuguese speaker and is also fluent in English.

Rua Teixeira de Freitas, 31 – 9º andar

20021-350 Centro

Rio de Janeiro

Brazil

Tel: +55 21 2127 4213

Email: itauil@mayerbrown.com

Website: www.mayerbrown.com

Ivan Tauil is a partner in the Rio de Janeiro office of Tauil & Chequer Advogados´ tax law, oil & gas and real estate practices. He also has extensive experience in local and international taxation, also with taxation relating to intellectual property law. Ivan has also authored several articles and is often a lecturer in a number of legal and corporate events in Brazil, Latin America, Europe, the US and Africa. Ivan provides legal and tax advice on large oil and energy infrastructure projects and is recognised as a major leader in Brazil in such fields. Ivan graduated from PUC-RJ with an LLM in constitutional law and theory of the state. He is former president of the Scientific Council of the Brazilian Tax Law Academy, member of the International Fiscal Association and the International Bar Association, member of the editorial board of Revista Tributária e de Finanças Públicas – Ed. Revista dos Tribunais and member of the Brazilian Constitutional Law Institute.

Chambers Global 2014 and Chambers Latin America 2014 praise Ivan as "well regarded by market sources for his expert tax advice".

Av. Rio Branco, 89 / sala 702

Centro Rio de Janeiro – RJ

CEP: 20040-004

Brazil

Tel: +55 21 2203 0330

Fax: +55 21 2203 0331

Email: andre.teixeira@at.adv.br

Website: www.at.adv.br

André Teixeira is the senior partner of André Teixeira & Associados law firm. His practice relates primarily to tax disputes and Consulting.

André has advised clients in relation to tax dispute matters over the past 25 years with high experience in administrative and judicial litigations and transactions, principally in the energy, natural resources and infrastructure sectors involving supplies purchases and leasing, tax-exempt mechanisms, Brazilian special tax regimes, government subsidies and financing.

His unique expertise in the tax field was gained through hands-on industry experience with Big 4 accounting firms as well as top law firms.

He has a graduate degree in law from the Federal University of Rio de Janeiro (UFRJ), and an LLM in corporate and tax law from Candido Mendes University in Rio de Janeiro.

He is member of the Brazilian Financial Law Association (ABDF); International Bar Association (IBA); American Chamber of Commerce in Rio de Janeiro (AMCHAM); the Brazil-Texas Chamber of Commerce – Houston – TX (BRATECC); and the International Fiscal Association (IFA). He is also a member of Association of International Petroleum Negotiatiors (AIPN).

André Teixeira & Associados law firm is an active and well regarded name in oil and gas and energy tax law. The firm is also a member of OGLaw Alliance, a network of energy and infrastructure law firms across the Southern Hemisphere and Emerging countries. The team is led by Andre. Originally a bulk of the firm´s legal services were concentrated on tax litigation and legal advice on tax matters regarding oil and gas, energy, infrastructure and commodities sectors.

Rua Teixeira de Freitas, 31 - 9º andar

20021-350 Centro

Rio de Janeiro

Brazil

Tel: +55 21 2127 4229

Email: etelles@mayerbrown.com

Website: www.mayerbrown.com

Eduardo Maccari Telles is a partner in the Rio de Janeiro office of Tauil & Chequer Advogados. Eduardo concentrates his practice in trial, litigation and arbitration, tax and administrative law. He represents national and foreign companies as well as governmental institutions, and he assists them in all types of dispute resolution for tax, civil, labour, intellectual property and environmental cases as well with tax and labour consulting. Eduardo has experience in energy and insurance litigation as well, being responsible for coordinating the firm's Brazil litigation practice.

Since 2000 he has also served as a state attorney in the Attorney's Office of the State of Rio de Janeiro. His other professional assignments have included work as a tax attorney with the National Institute of Social Security (1998-2000), as a legal counselor with Rangel, Penna da Rocha & Daiha Associated Attorneys (2000-2006), as external counsel for the Brazilian Institute of Municipal Administration (2000-2004) and as Treasury representative on the Taxpayer Council of the State of Rio de Janeiro (2004).