Daniel Vitor Bellan

Practice Areas

Administrative Tax Litigation

Career

Daniel Bellan is the partner responsible for the firm’s administrative tax litigation department, coordinating a 11-person team (between associates and legal interns). He is specially known and respected for his very frequent oral defenses before CARF (the highest administrative tax court at the federal level), being considered as one of the leading practitioners in this field in Brazil after his 22-year practice.

Professional Memberships

Member of the Administrative Tax Litigation Committee of the Brazilian Bar Association, São Paulo Chapter (OAB/SP)

Member of the Instituto de Pesquisas Tributárias – IPT

Publications

Author of the book “Direito tributário internacional: Rendimentos de pessoas físicas nos tratados internacionais contra a dupla tributação”, published by Saraiva in 2010.

Author of the book “Individual’s income under double taxation conventions: a Brazilian approach”, published by The Netherlands: Kluwer Law International in 2010.

Author of the publication “Tratados Internacionais Contra a Dupla Tributação e os Rendimentos de Pessoas Físicas”, published by Jornal Carta Forense in 2012.

Author of the publication “Artistas e Esportistas: o artigo 17 da Convenção Modelo da OCDE e os Tratados Brasileiros”, published by Revista de Direito Tributário Internacional in 2009.

Author of the “O instituto da qualificação no Direito Tributário Internacional”, published by Revista Dialética de Direito Tributário in 2005.

Author of the “Impossibilidade de uso Retroativo das Informações da CPMF para Fiscalização de Outros Tributos (Lei nº 10.174/01)”, published by Revista de Direito Tributário in 2003.

Author of “Contribuições de Intervenção no Domínio Econômico”, published by Revista Dialética de Direito Tributário in 2002.

Author of the article “International Tax Aspects of Deferred Remunerations”, co-authored by Luís Eduardo Schoueri,

published by the journal Cahiers de Droit Fiscal International in 2000.

Author of the article “A Lei nº 9.711/98 e a Responsabilidade Tributária na Construção Civil”, co-authored by Ricardo Lacaz Martins, published in the journal Revista Dialética de Direito Tributário in 1999.