The complexity of Brazilian tax legislation and the continuous development of economic environments, both in Brazil and abroad, pressure companies for speedy, efficient solutions, with feasible implementation. For this reason, the tax area of Sperling Advogados favours the multidisciplinary treatment of the issue, in connection and harmony with the activities developed by our clients, in order to provide guidance tailored to their needs.

Tax consulting

• General tax advice, including guidance and review of tax procedures, as well as principal and ancillary obligations;
• Review of conflicts and harmonization of accounting and tax aspects;
• Review of impacts and opportunities in international operations, including review of treaties;
• Price formation and tax impacts;
• Tax impacts in corporate reorganizations, mergers and acquisitions;
• Taxation of the shareholders’ compensation: interest on net equity vs. dividends;
• Review of apportionment and sharing of costs and expenses in economic groups;
• Review and guidance for the enjoyment of benefits in general, such as Special Regimes, the Duty-Free Zone of Manaus, Tax-Incentives Law, regional tax incentives;
• Consulting on tax jurisdiction conflicts and fiscal war;
• Numerical review of tax impacts resulting from transfer pricing rules, undercapitalization, CFC and anti-abuse rules;
• Review and guidance on customs taxation. Checking of controversial issues and measures for tax efficiency;
• Review of risks involving all kinds of business transactions.

Tax planning

• Analysis and suggestions of business models;
• Tax structuring of businesses and ventures in Brazil and abroad, with emphasis in Latin America;
• Acquisitions, mergers, takeovers, spinoffs and other corporate transactions;
• Filing of judicial measures with a view to decreasing the tax burden, increasing the cash flow and recovering taxes (tax theories);
• Analysis and review of procedures and suggestions of measures to avoid exposition and generate tax efficiency;
• Numerical simulation of the tax burden in the different business models: trade, import, manufacturing, services etc.;
• Tax impacts on the hiring and compensation of employees.

Tax litigation

• Involvement in federal, State and municipal tax administrative proceedings, both in the filing of defences against infringement notices and in discussions regarding the offsetting and reimbursement of taxes;
• Involvement in judicial proceedings before the State and Federal Courts, throughout Brazil, as well as before Superior Courts;
• Effective participation in administrative and judicial courts, for follow-up of the judgments and oral arguments;
• Proceeding consulting for definition of defence strategies and preventive measures in accordance with the factual situation experienced by the company;
• Performance of legal audits for identification of tax liabilities and risk definition;
• Assistance for the issue of Debt Clearance Certificates at all levels;
• Assistance in the implementation of internal controls for the optimization of the follow-up of processes;
• Assistance in the follow-up of inspection procedures.