Edgar Santos Gomes

Edgar Santos Gomes is a Partner at TAGD Advogados in the Tax and Private Wealth Planning practices. He advises Brazilian and international individuals, families and corporations on domestic and cross-border tax matters, with a practice focused on tax, estate and succession planning, corporate reorganizations, international relocations and cross-border transactions involving Brazilian and foreign structures. He also advises on the application of double tax treaties and other international tax matters.

Edgar has extensive experience representing high-net-worth individuals and business families, as well as advising clients in administrative and judicial tax litigation, tax planning and strategic business transactions.

Before joining TAGD Advogados, Edgar spent more than 15 years at leading Brazilian law firms. He holds an LL.B. from the Federal University of Rio de Janeiro (UFRJ), a postgraduate degree in Tax Law from the Brazilian Institute of Tax Studies (IBET) and an LL.M. in International Tax Law from Leiden University, the Netherlands.

He is a member of the International Fiscal Association (IFA), the Society of Trust and Estate Practitioners (STEP), and serves as a board member of the Brazilian Association of Financial Law (ABDF). Edgar is also a visiting professor of International Tax Law, a frequent speaker at academic and professional events in Brazil and abroad, and the author of numerous publications on international taxation.

Brazilian Bar Association – Rio de Janeiro Chapter (OAB/RJ)

Brazilian Bar Association – São Paulo Chapter (OAB/SP)

International Fiscal Association (IFA)

Brazilian Association of Financial Law (ABDF)

Society of Trust and Estate Practitioners (STEP)

Member of the International Asset Recovery Fraud Committee of the Brazilian Bar Association – Rio de Janeiro Chapter (OAB/RJ)

Member of the Tax Reform Commission of the State of Rio de Janeiro, serving on the Property Taxation Working Group

• Co-author of "Desafios Tributários da Herança Digital" ["Tax Challenges of Digital Inheritance"]. Published in O Direito Tributário Internacional na Prática: dos Fundamentos às Novas Regras ["International Tax Law in Practice: From the Fundamentals to the New Rules"], APET Extension Course Series, 1st ed. São Paulo: MP Editora, 2025.

• Co-author of "Aspectos Relevantes na Tributação dos Dividendos, Juros e JCP" ["Relevant Aspects of the Taxation of Dividends, Interest and Interest on Equity (JCP)"]. Published in O Direito Tributário Internacional na Prática: dos Fundamentos às Novas Regras ["International Tax Law in Practice: From the Fundamentals to the New Rules"], APET Extension Course Series, 1st ed. São Paulo: MP Editora, 2025.

• Author of "O Imposto de Renda na Fonte sobre Remessas a Empresas Prestadoras de Serviços no Exterior: Uma Análise dos Artigos 3.2, 7.1 e 21 dos Acordos para Evitar a Dupla Tributação e o Alargamento do Conceito de Serviços Técnicos pela Receita Federal do Brasil" ["Withholding Income Tax on Payments to Foreign Service Providers: An Analysis of Articles 3.2, 7.1 and 21 of Double Tax Treaties and the Expansion of the Concept of Technical Services by the Brazilian Federal Revenue Service"]. Published in TAGD Advogados 10 anos: aspectos jurídicos e empresariais ["TAGD Advogados 10 Years: Legal and Business Perspectives"]. Rio de Janeiro: Lumen Juris, 2024.

• Co-author of "Contabilização e Tributação de Ativos Fiscais – Processos Judiciais Individuais Envolvendo a Recuperação de Tributos quando Existentes Decisões Vinculantes do Poder Judiciário" ["Accounting and Taxation of Tax Assets – Individual Judicial Proceedings Involving Tax Recovery Where Binding Court Decisions Exist"]. Published in IFRS, Contabilidade e Tributação – Volume 2 – Homenagem a Elidie Palma Bifano ["IFRS, Accounting and Taxation – Volume 2 – Tribute to Elidie Palma Bifano"]. São Paulo: Quartier Latin, 2024.

• Co-author of "A Tributação das Apólices de Seguro Resgatáveis" ["The Taxation of Redeemable Insurance Policies"]. Published in Nova Tributação de Investimentos Offshore e de Fundo de Investimento: Teoria e Prática da Lei 14.754/23 – Volume 1 ["New Taxation of Offshore Investments and Investment Funds: Theory and Practice of Law No. 14,754/23 – Volume 1"]. São Paulo: Quartier Latin, 2024.

• Co-author of "As Novas Regras Brasileiras de Preços de Transferência" ["The New Brazilian Transfer Pricing Rules"]. Published in TAGD Advogados 10 anos: aspectos jurídicos e empresariais ["TAGD Advogados 10 Years: Legal and Business Perspectives"]. Rio de Janeiro: Lumen Juris, 2024.

• Co-author of "Transfer Pricing and Dispute Resolution Administrative Approaches and Mutual Agreement Procedures". Published in Preços de Transferência no Brasil: Rumo à Convergência com o Padrão OCDE ["Transfer Pricing in Brazil: Towards Convergence with the OECD Standard"]. São Paulo: Quartier Latin, 2023.

• Co-author of "Planejamento Sucessório e o Julgamento do STF sobre Não Incidência do IR" ["Estate Planning and the Brazilian Supreme Court's Decision on the Non-Incidence of Income Tax"]. Published in Portal JOTA, August 2023.

• Co-author of "O Alargamento do Conceito de Serviços Técnicos pela Receita Federal do Brasil: o IRRF, as Convenções Contra Bitributação e a Convenção de Viena" ["The Expansion of the Concept of Technical Services by the Brazilian Federal Revenue Service: Withholding Income Tax, Double Tax Treaties and the Vienna Convention"]. Published in Estudos de Tributação Internacional – Volume 3 ["International Tax Studies – Volume 3"], edited by Daniel Cordeiro, Edgar Santos Gomes, Flávia Cavalcanti and Gustavo Godoy. Rio de Janeiro: Lumen Juris, 2019.

Edgar Santos Gomes is a partner at TAGD Advogados specializing in Tax Law and Private Wealth Planning. He advises Brazilian and international individuals, families and corporations on domestic and cross-border tax matters, estate and succession planning, international relocations and complex wealth structuring. He also represents clients in administrative and judicial tax litigation and is widely recognized for his expertise in international taxation.

More than 15 years of experience in tax law.

Advises Brazilian and international individuals, families and corporations on domestic and cross-border tax matters.

Extensive experience in estate and succession planning for high-net-worth individuals and business families.

Advises on corporate reorganizations, international relocations and cross-border transactions involving Brazilian and foreign structures.

Represents clients in administrative and judicial tax litigation.

Extensive experience in international taxation and the application of double tax treaties.

Visiting professor of International Tax Law and frequent speaker at academic and professional conferences in Brazil and abroad.

Author of numerous publications on international taxation.

Federal University of Rio de Janeiro (UFRJ)

LL.B.

2004

Brazilian Institute of Tax Studies (IBET)

Postgraduate Degree in Tax Law

2006

Leiden University, the Netherlands

LL.M. in International Tax Law

2010

International Taxation

Private Wealth Planning

Estate and Succession Planning

Tax Advisory

Tax Litigation

Corporate Reorganizations

Cross-border Transactions

International Relocations

Double Tax Treaties

Wealth Structuring

Portuguese

English

Spanish