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2019
TAX
1FIRM
PROFILE
Since 1942
INDEPENDENTMULTIDISCIPLINARYFULL-SERVICE
Recognized by the Brazilian
government as
the country’s
largest exporter of legal
services.
Our client portfolio
boasts 70% of the
country’s 500 largest
companies elected by
Exame Maiores
e Melhores.
100 partners
450
4
50.000active cases
5.400clients
attorneys
offices
AREAS OF PRACTICE
Tight-knit, cohesive teams building
a multidisciplinary network
Agribusiness Banking, Finance and
Forex
Mining Oil & GasMaritime Law
EnergyConstruction Law
InfrastructureEnvironmental Law
Water and
Sanitation
Aviation
Life Sciences
Sports
Media, Internet and
Information Technology
Telecommunications
Family and
Succession
Consumer
RelationsEntertainment and
Leisure
Blockchain
Corporate
Real Estate
On-the-job Accident &
Occupational Disease
Project
Finance
Climate Change
and Sustainability
Private Equity Venture
Capital
Electoral Law
Administrative
Law and Public
Procurement
Capital Markets
Structured
Transactions
Insolvency &
Restructuring
Compliance and
Internal Investigations
Arbitration and
Mediation
M&A
Tax
Labor Luxury Law
Government
Relations
Competition
Immigration
Derivatives
Insurance and
ReinsuranceFintech
Social Security
Constitution
Criminal and Criminal
Procedure Law
Intellectual Property International Trade &
Customs
Civil and Commercial
Litigation
Chambers Latin America
Awards
Brazilian Client Firm of
the Year
2017
Chambers Latin America
Guide
Top Ranked Firm
2010 to 2020
Latin Finance Deals of the
Year Awards
Law Firm of the Year: Brazil
2009 | 2016 | 2017
IFLR Americas Awards
Firm of the Year: Brazil
2013 | 2016 | 2018
South American Firm of
the year
2018
Whos Who Legal Awards
Brazil Law Firm of the Year
2006 to 2018
Leading firm in terms of areas of practice (26), Band 1 and Individual
Lawyer recognitions (70) by Chambers Latin America 2020.
The Legal 500 Latin
America Guide
1st Tier Firm
2012 to 2018RANKINGS
AND AWARDS
Latin Lawyer 250 Guide
Recognized Firm
2009 to 2019
Latin Lawyer Elite Survey
Elite Law Firm in Latin
America
2018
IFLR 1000 Guide
Top Tier Firm
2012 to 2020
INDEPENDENT to the core and with a
MULTIDISCIPLINARY legal practice, we take a
comprehensive approach to law. We are a FULL-SERVICE
law firm.
Investing in the personal and
professional development of our
members has always been important
for the firm
OUR
TEAM
Professional
experience abroadAttorneys are encouraged to pursue
international associate programs and
postgraduate studies (LLM, etc.) abroad.
A pioneering professional
development programPinheiro Neto’s Professional Development Program
aims at improving and furthering the knowledge
and skills of attorneys since the inception of their
careers.
Expanding the
general knowledge In-house initiatives range from diversity
actions, participation of women in politics,
corporate social responsibility and general
cultural activities.
6,3
17
21,7
CORPORATE
SOCIAL
RESPONSIBILITY
Key areas
9.9
1st carbon-free law firm in Brazil
100 Thousand trees planted since
2008 = 89 Maracanã stadiums
57 thousand direct beneficiaries
170 thousand indirect beneficiaries
R$
invested millions in 2016/2017
Education
Arts and culture
Health
Sports and
entertainment
CORPORATE
SOCIAL
RESPONSIBILITY
Pro bonoWe not only encourage pro-bono work, but we
also consider it as equal stature of billable
matters. We have participated in the inception
of Instituto Pro-Bono and in the regulation of
pro bono work within the Brazilian Bar
Association (OAB).
First law firm to join the country’s
largest social investors in the
Group of Outreach Institutes,
Foundations and Companies
(GIFE)
DiversityValuing diversity is the key to building a better
workplace for all. We encourage discussions
on diversity to foster an increasingly diverse
and inclusive work environment.
Women LawyersWe support the professional trajectory and
ascension of our women lawyers, as they
pursue their career plans. Achieving
greater representativeness in discussion
forums and fostering gender equality are
among our missions.
2OUR PRACTICE
IN TAX
OUR
PRACTICE
IN TAX
The tax team of Pinheiro Neto Advogados advises both Brazilian and
foreign companies on the resolution of a variety of issues, whether in
the advisory or litigation area, judicial or administrative.
Our firm offers an in-depth vision of all relevant alternatives,
benefits and risks involved in each case toward a learned
decision of the legal and tax departments or the executives of
the companies involved.
SCOPE
AND
PRACTICE
AdvisoryCounseling, memoranda and legal opinions on a wide
range of tax matters. We adopt a forward-looking
approach while mitigating potential conflicts or disputes
with the tax authorities.
Judicial and administrative litigationAdvice in judicial and administrative proceedings
toward cancellation of infraction notices at federal,
state and municipal levels, and exemption from certain
tax charges, with active participation in claims for
refund of overpaid taxes.
Due diligence in corporate transactionsAdvice to clients wishing to invest in other companies,
identifying potential tax contingencies while offering
subsidies and specific assessments to support
the negotiations.
Tax planningExperience in planning complex structures of large
corporate groups, including cross-border tax practice,
structuring merger and acquisition agreements, product
distribution channels, among others.
Foreign tradeExpertise in tax matters involving foreign trade
transactions, among which, tax classification rules,
trade facilitation, transfer pricing, customs valuation,
and rules of origin.
Pinheiro Neto Advogados defends its clients before higher courts in judgments
with nationwide impact and in landmark cases before the Federal Supreme
Court and the Superior Court of Justice.
Our practice, which spans across all tax areas, has been awarded notable
recognitions. We have succeeded in cancelling infraction notices and hefty
penalties in a number of cases, still in the administrative sphere.
WHY
PINHEIRO
NETO?
Chambers and Partners
Latin America 2019 – Tax – Band 1
Global 2019 – Tax – Band 1
Prestigious full-service firm that commands a remarkable reputation in the
market for its dynamic tax practice. Corporate heavyweights from the banking
and energy industries benefit from its skilled advice on transfer pricing, tax
planning and social security matters. Also earns praise for its notable
capabilities undertaking administrative and judicial litigation, in addition to
advising on tax matters arising from corporate transactions.
Interviewees describe them as "an internationally recognized firm that
maintains an available team with great technical capabilities and a
multidisciplinary approach to cases.”
Another source reports: "The team is very proactive when dealing with
contentious cases," and goes on to assert: "I feel very confident in having more
than one senior practitioner working personally on my case.”
(Chambers Latin America 2019)
RANKINGS
AND AWARDS
“
The Legal 500
Latin America 2018 – Tax - Tier 1 and Tax litigation - Tier 1
Under the leadership of highly regarded department head Sérgio Farina Filho,
Pinheiro Neto Advogados has a buoyant and busy tax practice which covers
the gamut of taxation matters in Brazil. Specialisms include transfer pricing,
where partners such as Luciana Rosanova Galhardo, Flávio Veitzman and
Jorge Lopes have notable expertise; and social security, where Cristiane
Ianagui Matsumoto Gago is the name to note. On the litigation side, Luiz
Roberto Peroba Barbosa acted for Avon in a tax administrative proceeding in
which the tax authorities challenged the pricing of Avon’s intra-group domestic
transactions. Also recommended are Carlos Henrique Tranjan Bechara, whose
practice spans tax, international trade and customs; Marcelo Marques
Roncaglia, who specialises in tax litigation; Luiz Roberto Peroba; and Giancarlo
Chamma Matarazzo. In internal developments, the firm promoted Diego Caldas
Rivas de Simone to partner and Rafael Marchetti Marcondes to counsel in
January 2018.
(The Legal 500 Latin America 2018)
“RANKINGS
AND AWARDS
Latin Lawyer 250
Recognized in Tax – 2019
Pinheiro Neto […] is without doubt among the very best in Brazil. The firm has a
reputation for being able to handle the most important cases, regularly
appearing on landmark cases before the Supreme Court. For example, a major
recent case saw the team help home appliance manufacturer Whirlpool win the
right to tax credits it had accrued under a government export programme after a
25-year legal battle. Clients extol the outstanding service they receive,
commending the team’s technical skills, commitment and ethical behaviour, as
well as the use of imagination to solve difficult problems.
Work highlights: Pinheiro Neto helped US consumer credit agency Experian
keep the goodwill tax amortisation it claimed when acquiring Brazilian
counterpart Serasa in a 1 billion reais (US$266.8 million) dispute with local tax
authorities and defended software company SAP in a tax claim related to
expenses the company had deducted due to payments made to its parent
company in Germany for the licensing of software.
“RANKINGS
AND AWARDS
ITR – International Tax Review
Americas Tax Awards: America Tax Disputes Firm of the Year: Winner – 2018
Americas Tax Awards: Americas Consumer Products Tax Deal of The Year: Winner – 2017
Americas Tax Awards: Brazil Transfer Pricing Firm of The Year: Winner – 2017
Transactional Tax Survey – Tier 1 – 2019
Tax Planning Survey – Tier 1 - 2018
World Tax guide: General corporate tax - Tier 1 - 2019
World Tax guide: Tax Controversy - Tier 1 - 2019
World Tax guide: Transactional Tax - Tier 1 - 2019
RANKINGS
AND AWARDS
4OUR
TEAM
YOON CHUNG KIMCounsel, São Paulo
+55 11 3247 8647
LANGUAGES Portuguese and English
EDUCATIONPontifícia Universidade Católica
of São Paulo (PUC)
Bachelor's degree – Law
INTERNATIONAL
PROFESSIONAL
EXPERIENCEInternational Bureau of Fiscal
Documentation (IBFD)
Holanda
PRACTICE
AREAS
Tax
Yoon Chung Kim is a Tax Counsel at
Pinheiro Neto Advogados, having joined
Pinheiro Neto Advogados (São Paulo) in
1994. She practices in the firm’s tax area
with focus on consulting and litigation on
direct and indirect taxes at federal, state
and municipal levels. She also has
experience in international taxation, having
worked for International Bureau of Fiscal
Documentation (IBFD). Also, she has
experience as the Head of Tax/Legal in a
multinational company (cosmetic and
personal care/hygiene sector) in Brazil.
Admitted to the Brazilian Bar Association.
www.pinheironeto.com.br
São Paulo, Brazil
R. Hungria, 1.100
01455-906
São Paulo - SP
t. +55 (11) 3247 8400
f. +55 (11) 3247 8600
Rio de Janeiro, Brazil
R. Humaitá, 275
16°andar
22261-005
Rio de Janeiro - RJ
t. +55 (21) 2506 1600
f. +55 (21) 2506 1660
Brasília, Brazil
SAFS. Quadra 2 Bloco B
Ed. Via Office. 3º andar
70070-600
Brasília - DF
t. +55 (61) 3312 9400
f. +55 (61) 3312 9444
Palo Alto, USA
228 Hamilton Avenue,
3rd floor
CA 94301 USA