Cristiano Carvalho

Practice Areas

Tax and Customs

Administrative and Regulatory Law

Agribusiness

Career

Cristiano Rosa de Carvalho has been practising since 1993 in tax advisory and litigation, providing assistance to clients in various sectors. He has acted in the tax planning and in the administrative and judicial representation of Brazilian and foreign companies in the areas of energy, tourism, agribusiness, telecommunications, entertainment, construction, food and drugs, among others. Currently, his projects are focused in the area of international and domestic tax planning, negotiation of tax incentives for the implementation of industrial plants, reimbursement of tax credits in major industries and taxation in infrastructure projects.

Professional Memberships

Brazilian Bar Association (RS, SP, PR, RJ, SC, DF, MG, PE)

American Bar Association (Ex-Vice-Chair of Tax Committee, Section of International Law, from 2007 to 2012)

Tax Academy of the Americas – ATA. Founder and President

Law and Economics Institute of the State of RS – Founder and member

Brazilian Law and Economics Association – ABDE. Founder and Vice-President

Portuguese Bar Association – Lisbon (OAP 62504L)

Publications

Books

Theory of Tax Decision. Saraiva and Indesta (2013)

Legal Fictions in Tax Law. Noeses (2008) and Instituto Pacífico (2012)

Economic Analysis of Tax Law. Grijley (2011)

Theory of the Legal System. Law, Economics, Taxation (2005)

Articles

Tax Planning. Simulation and Indirect Legal Transaction. Fiscal Lawsuits. Revista de Direito Tributário, v. 116 (2012)

The “social solidarity” in tax law. Revista de Finanças Públicas e Direito Fiscal, v. 4 (2010)

Trusts and tax planning. Revista Tributária das Américas, v. 1 (2010 – co-authorship with Fabiano Deffenti)

Languages Spoken

English (fluent)

Awards

Industry Sector Expertise

Education

Professorship in Tax Law, Universidade de São Paulo (2011)

Post-Doctorate Studies in Law and Economics, University of California, Berkeley (2007)

LL.D. in Tax Law, Pontifícia Universidade Católica of São Paulo (2006)

LL.M. in Tax Law, Pontifícia Universidade Católica de São Paulo (2001)

Academic Performance

Professor of Tax Law and International Taxation in the Corporate and Business LLM Program at Unisinos.

Invited Professor at the Post-Graduate Courses at Universidade de São Paulo (USP), at Pontifícia Universidade Católica def São Paulo (PUC-SP), at Fundação Getúlio Vargas (FGV), at Universidade Federal do Rio Grande do Sul (UFRGS) and at Instituto Brazileiro de Estudos Tributários (IBET).