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José Maurício C. Abreu
- Partner

Expertise

  • Providing legal assistance on all aspects of taxation, with emphasis on royalties, transfer pricing, foreign tax credits, cost-sharing, thin capitalization, and import and export of goods and/or services
  • Assisting with corporate and individual tax planning at domestic and international levels
  • Designing investments structures to perform tax-efficient estate planning
  • Consulting on mergers & acquisitions (M&A) and corporate reorganizations, including liquidations
  • Structuring outbound/inbound investments
  • Performing strategic litigation
  • Advising on private equity structures (FIP, FIM, FIDC, FII)

Mr. Abreu is the co-head of the firm´s tax advisory group and has extensive expertise in tax matters relating to domestic and cross-border transactions and corporate restructurings, mergers and acquisitions, investment funds, banking and finance, foreign investment, and estate planning, among others.

He regularly advises a wide range of entities doing business in Brazil on a broad range of international and domestic tax issues including transfer pricing, tax treaty interpretation, beneficial ownership, corporate taxes, income tax, state and municipal tax individuals. He has represented clients in various business sectors and industries, including real estate, pharmaceutical and life sciences, agricultural, software and technology, automotive, chemicals, investment banking and private equity.

Besides the tax advisory group, Mr. Abreu also co-leads the firm’s Wealth Management and Estate Planning practice group and regularly advises his clients on the tax aspects of estate planning, including transfer of assets, multi-generational succession planning, offshore vehicles, and private foundations, among other areas.

Mr. Abreu holds both an LL.M in taxation from Georgetown University Law Center (USA) and a Master degree from Pontifícia Universidade Católica de São Paulo (PUC-SP). Prior to joining the firm, Mr. Abreu worked in the respective tax departments of prominent law firms including one of the largest in Brazil.

Professional Experience

  • Founding Partner at Farroco Abreu Guarnieri Zotelli Advogados, since 2019
  • Partner at Miguel Neto Advogados, 2011 to 2019
  • Associate attorney at Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados, 2008 to 2011
  • Associate attorney at Moutinho e Tranchesi Advogados, 2002 to 2007

Education and Teaching Experience

  • Masters in Tax Law, Pontifícia Universidade Católica de São Paulo (PUC-SP), 2010
  • LL.M in Taxation (Masters of Laws), Georgetown University Law Center, Washington D.C., 2008
  • Specialization in Tax Law, COGEAE (PUC-SP), 2005
  • Bachelor of Laws, Pontifícia Universidade Católica de São Paulo (PUC-SP), 2003

Admissions/Memberships

  • Order of Brazilian Attorneys (OAB)— São Paulo
  • Member of FLAG – Foreign Lawyers at Georgetown
  • Member of International Association of Young Lawyers (AIJA)
  • Lawyers Association of São Paulo (AASP)

Articles

  • PIS e COFINS in Cost Sharing Agreements: Comments on cases ruled by the Federal Administrative Court (“CARF”): Tributação Indireta Empresarial – Indústria, Comércio e Serviços, E – Quartier Latin/ Atlântico Pacífico