Band 2
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About
Provided by Hermano Notaroberto Barbosa
Practice Areas
Tax; Wealth and Succession Planning; Energy; Technology and Digital Businesses.
Career
Hermano Barbosa is a partner of BMA, practicing in the areas of Tax Law and Wealth Management and Succession Planning.
Hermano provides tax advice to clients from various economic sectors on M&A transactions, reorganizations, financing, debt and equity market transactions, international investments, and the interpretation and application of treaties. He assists individuals and their families with the legal and tax aspects of wealth management and succession planning, and represents clients in tax litigation before the courts and administrative authorities.
Hermano also has an active academic life. He has lectured on tax law and related subjects in undergraduate, postgraduate, and specialization courses at some of Brazil's most prominent universities. He was a guest lecturer in courses organized by Brazil's securities regulator, the CVM, and by the Public Accounts Tribunal of the Municipality of Rio de Janeiro.
Publications
Hermano is the author of the book "O poder de não tributar: benefícios fiscais na Constituição" (São Paulo, 2012), co-author of the books “L’autonomie financière territorial” (Paris, 2014) and “Direito Tributário e Políticas Públicas” (São Paulo, 2008) and frequently publishes articles on legal subjects of his practice in specialized law reviews.
Practice Areas
Tax
Wealth and Succession Planning
Energy
Technology and Digital Businesses.
Career
Hermano Barbosa is a partner of BMA, practicing in the areas of Tax Law and Wealth Management and Succession Planning.
Hermano provides tax advice to clients from various economic sectors on M&A transactions, reorganizations, financing, debt and equity market transactions, international investments, and the interpretation and application of treaties. He assists individuals and their families with the legal and tax aspects of wealth management and succession planning, and represents clients in tax litigation before the courts and administrative authorities.
Hermano also has an active academic life. He has lectured on tax law and related subjects in undergraduate, postgraduate, and specialization courses at some of Brazil's most prominent universities. He was a guest lecturer in courses organized by Brazil's securities regulator, the CVM, and by the Public Accounts Tribunal of the Municipality of Rio de Janeiro.
Publications
Hermano is the author of the book "O poder de não tributar: benefícios fiscais na Constituição" (São Paulo, 2012), co-author of the books “L’autonomie financière territorial” (Paris, 2014) and “Direito Tributário e Políticas Públicas” (São Paulo, 2008) and frequently publishes articles on legal subjects of his practice in specialized law reviews.
Articles, highlights and press releases
8 items provided by BMA – Barbosa, Müssnich, Aragão
Taxation and accounting topics in M&A
Law No. 12.973/2014 marked the alignment between tax law and international standard accounting IFRS – International Financial Reporting Standards, but the challenges of this reconciliation are still frequent..
International tax cooperation: taking stock after five years
International tax transparency rules adopted by Brazil has opened up a new front in relations between tax authorities and taxpayers
6 Months into the LGPD: lessons and challenges
As the first comprehensive legislation focused on personal data processing in all sectors of the economy, the LGPD represents a substantial change in Brazilian law.
The tax challenges of crowdfunded donations
Because of their reach and nature, virtual crowdfunding campaigns have the potential to generate conflicts of jurisdiction over gifts tax, especially if the campaigns are poorly managed.
Where is the tax reform for the third sector?
Around the world, the third sector has become a force to be reckoned with. The greater the economic, political and social development of a country, the greater the recognition and importance of not-for-profit organizations in its civil society.
The tax challenges in donating goods
In the absence of a price, the tax authorities can use the goods’ market value, which normally exceeds acquisition or production cost. The result? An even higher tax burden for the donor.
Philanthropic donations should be tax deductible
Tax legislation prohibits deduction of “donations” and “noncompulsory contributions” in general, except for deductions of up to 2% of operating income in donations to not-for-profit civil entities.
Philanthropy is not a taxable activity,
By providing or supplementing public sector services, non-profit education and social assistance institutions help the state, to the benefit of society as a whole.
Taxation and accounting topics in M&A
Law No. 12.973/2014 marked the alignment between tax law and international standard accounting IFRS – International Financial Reporting Standards, but the challenges of this reconciliation are still frequent..
International tax cooperation: taking stock after five years
International tax transparency rules adopted by Brazil has opened up a new front in relations between tax authorities and taxpayers
6 Months into the LGPD: lessons and challenges
As the first comprehensive legislation focused on personal data processing in all sectors of the economy, the LGPD represents a substantial change in Brazilian law.
The tax challenges of crowdfunded donations
Because of their reach and nature, virtual crowdfunding campaigns have the potential to generate conflicts of jurisdiction over gifts tax, especially if the campaigns are poorly managed.
Where is the tax reform for the third sector?
Around the world, the third sector has become a force to be reckoned with. The greater the economic, political and social development of a country, the greater the recognition and importance of not-for-profit organizations in its civil society.
The tax challenges in donating goods
In the absence of a price, the tax authorities can use the goods’ market value, which normally exceeds acquisition or production cost. The result? An even higher tax burden for the donor.
Philanthropic donations should be tax deductible
Tax legislation prohibits deduction of “donations” and “noncompulsory contributions” in general, except for deductions of up to 2% of operating income in donations to not-for-profit civil entities.
Philanthropy is not a taxable activity,
By providing or supplementing public sector services, non-profit education and social assistance institutions help the state, to the benefit of society as a whole.
Discover other Lawyers at
BMA – Barbosa, Müssnich, Aragão
Brazil
