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Up and Coming
Provided by Daniel Serra Lima
Partner in the tax area of Maneira Advogados, with over 10 years of experience in tax consulting and litigation. Professor in postgraduate courses in Tax Law, author of a book, several articles and book chapters, both as author and co-author. In addition, he acts as a reviewer for the Revista de Direito Tributário Contemporâneo (Journal of Contemporary Tax Law) and is a member of the Taxpayer Defense and Fiscal Policy Committee of the OAB/RJ (Brazilian Bar Association, Rio de Janeiro chapter).
LIMA, Daniel Serra. Taxpaying capacity : content and (in)effectiveness. São Paulo: IBDT, 2023. 288 p., 21 cm.
Article: “Taxation of Robots as Protection of Jobs” in the collective work “Tax Studies on the Digital Economy” coordinated by BARRETO, Paulo Ayres. São Paulo: Noeses, 2021.
Article: “Entrenched clauses, federalism and proposals for the unification of consumption taxation” in the collective work “Consumption Taxation” coordinated by Schoueri, Luis Eduardo. BARRETO, Paulo Ayres. Moreira, André Mendes. Belo Horizonte: Arraes Editores, 2021.
Publication of the book Definition, Interpretation and Evolution of Tax Jurisdiction Rules. São Paulo: Quartier Latin, 2018.
Co-authored article published in the Journal of the Faculty of Law of UERJ, Tax Law No. 34 (December 2018) entitled “30 Years of the Constitution: National Tax System and the Necessary Reform in Consumption Taxation.”
LIMA, DANIEL SERRA. Definition, Interpretation and Evolution of Tax Jurisdiction Rules. 1st ed. São Paulo: Quartier Latin, 2018. v. 1. 260p.
MANEIRA, Eduardo; SANTIAGO, Igor Mauler (coord.); LIMA, Daniel Serra; FONSECA, Fernando Daniel de Moura (org.). Goodwill in tax and corporate law . São Paulo: Quartier Latin, 2015. 480 p., 23 cm.
Article published in the Dialética de Direito Tributário Journal No. 241 (Dialética publishing house, October 2015), entitled “The Non-Cumulative Nature of PIS/COFINS and the Discount of Credits on Financial Expenses”.
Co-authored article: “The Relationship between the Legal and Accounting Concepts of Goodwill Before and After the Reform of the Corporations Law: the problem of interdisciplinarity in tax law” in the collective work “Goodwill in Tax and Corporate Law: current issues” coordinated by MANEIRA, Eduardo; SANTIAGO, Igor Mauler and organized by FONSECA, Fernando Daniel de Moura; SERRA LIMA, Daniel. São Paulo: Quartier Latin, 2015.
Co-authored article: “The Deadline for Tacit Approval of Offsets and the Possibility of Determining a New Credit Analysis” in the collective work “Tax Offset at the Federal Level: practical issues” coordinated by MANEIRA, Eduardo; LOBATO, Valter de Souza and organized by FONSECA, Fernando Daniel de Moura; SERRA LIMA, Daniel. São Paulo: Foco Fiscal, 2015.
Chambers Brazil
Tax Non-Contentious
2024
Chambers Brazil
Tax Non-Contentious
2025
Provided by Chambers
Daniel Serra Lima is a respected tax practitioner who garnered a solid name handling matters of a sensitive and complex nature for big companies, including those related to international legislation. Notable players in the telecom and sanitation sectors routinely hire his services.
Provided by Chambers
An experienced and well-rounded professional. Daniel Lima has a sense of urgency that makes him an absolutely essential external consultant for our company.
Daniel Serra Lima acts on sensitive matters involving direct taxes and one can see that he's a very skilled professional with academic depth.
An experienced and well-rounded professional. Daniel Lima has a sense of urgency that makes him an absolutely essential external consultant for our company.
Daniel Serra Lima acts on sensitive matters involving direct taxes and one can see that he's a very skilled professional with academic depth.