

Carolina Rocha is a senior associated of the tax litigation área in Rio de Janeiro.
Carolina´s practice focuses on the tax litigation, on the Federal, State and Municipal scope, in the administrative and judicial sphere, representing clients from all sectors.
Professional Association:
Brazilian Bar Association (OAB).
Universidade Cândido Mendes – UCAM (Bachelor of Laws, 2010).
Universidade Federal Fluminense – UFF (Post-graduated course in tax law, 2013).
Universidade Cândido Mendes – UCAM (Post-graduated course in tax law, 2019).
Portuguese and English.
• Legal advice on all federal, state and municipal taxes, seeking solutions and answers in objective, agile and effective fashion by means of our vastly experienced and deeply knowledgeable tax team.
• Legal advice to domestic and foreign clients, individuals and legal entities willing to implement business or invest in Brazil, regarding direct and indirect taxes, social security contributions and customs legislation.
• Drafting of opinions and memorandum on tax legislation, its interpretation and application in the most diverse economic sectors, indicating possible risks and alternatives that may mitigate reduce or eliminate them.
• Analysis of the tax aspects involved in mergers and acquisitions, national and international corporate restructuring, capital markets and infrastructure projects.
• Review of corporate structures and procedures adopted by clients in tax assessment, aiming to find alternatives that reduce the tax burden, including the restructuring of transactions, corporate reorganization, use of regional and sectoral tax benefits, special customs regimes, among others.
• Close collaboration with the client so as to obtain special local, state or federal tax benefits nation-wide.
• Wealth and asset protection planning.
• Advice on cross border transactions, including the application of agreements executed by Brazil to avoid double taxation and interaction with foreign off
• Monitoring of changes in tax legislation and relevant rulings of administrative bodies and Superior Courts.
• Specialized technical consulting with the objective of preventing conflicts with tax authorities and identify opportunities to challenge tax collection.
• Study of all alternatives under discussion, assessing the benefits and risks involved, to present to the client with the most appropriate strategy that yields the safest and effective result.
• Defense of the taxpayer’s interest who wishes to challenge, both administratively or judicially, any kind of tax collection (taxes in general, including customs and social contributions), with the aim of minimizing the tax burden.
• Defense against offenses tax-deficiency notices issued against taxpayers, consultations with the competent tax authority, assistance in the transmission of compensation requests and in conducting associated procedures, special tax system requests, tax benefit requests etc.
• Conduct and legal advice in lawsuits filed to which the taxpayer is party (both as plaintiff and defendant) such as tax foreclosures filed to collect registered in the overdue tax liabilities registry, working the action in customized manner throughout all instances.