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+55 11 5225 0000Share profile
Band 5
Band 6
Provided by Gilberto Ayres Moreira
International Commerce, M&A, Tax
Partner at Ayres Ribeiro Advogados | Sep 2012 - Present
Head of the Tax Department and Head of the International Trade and Customs Group of Ayres Ribeiro.
Ayres Moreira advises foreign clients in structuring their Brazilian endeavors through the setting up of new operations or the acquisition of operating businesses, assisting them on their issues involving the Brazilian regulatory and tax frameworks.
In what regards outbound transactions, Ayres Moreira assists Brazilian clients on establishing their international operations, advising them on their international tax planning strategies and with the coordination with local council on setting up of operations and M&A.
Due to its strong tax background, Ayres Moreira also advises clients on their transactions, mainly in relation to M&A and Infrastructure and Industrial projects, increasing the tax efficiency of client´s operations.
Member of the Comission of Tax Law of the OAB.
Member of the Brazilian Association of Financial Law / International Fiscal Association.
Member of the American Bar Association.
Member of the International Bar Association
ITP – Harvard Law School.
Tax Law Specialist – IBET/IBDT – USP.
Bachelor of Law – Pontifical Catholic University of Minas Gerais (PUC/MG).
English, Portuguese and Spanish
Provided by Chambers
Provided by Chambers
He is brilliant. He handles direct and indirect taxation. He stands out.
Gilberto Ayres has great experience and delivers good work.
Gilberto is one of the greatest tax lawyers in Brazil today, not only for his knowledge but also for his commitment to understand and meet our concerns, as well as for his assertiveness.
Gilberto Ayres is a great professional; technical knowledge, innovative, bold, but always considering risks and compliance.
He is brilliant. He handles direct and indirect taxation. He stands out.
Gilberto Ayres has great experience and delivers good work.
Gilberto is one of the greatest tax lawyers in Brazil today, not only for his knowledge but also for his commitment to understand and meet our concerns, as well as for his assertiveness.
Gilberto Ayres is a great professional; technical knowledge, innovative, bold, but always considering risks and compliance.
2 items provided by Ayres Westin Advogados
New Penalties for Strategic Tax Defaulters in Brazil
Brazil's new Supplementary Law No. 225/2026 established the Taxpayer Defense Code and enacted specific measures to combat strategic tax defaulters.
Brazil Raises Tax Burden for “Presumed Profit” Taxpayers
Recent tax reform challenges the fundamental nature of Brazil's Presumed Profit regime. By reclassifying this compliance simplification tool as a tax benefit, SL 224/2025 imposes blanket increases disconnected from sector-specific economic realities.
New Penalties for Strategic Tax Defaulters in Brazil
Brazil's new Supplementary Law No. 225/2026 established the Taxpayer Defense Code and enacted specific measures to combat strategic tax defaulters.
Brazil Raises Tax Burden for “Presumed Profit” Taxpayers
Recent tax reform challenges the fundamental nature of Brazil's Presumed Profit regime. By reclassifying this compliance simplification tool as a tax benefit, SL 224/2025 imposes blanket increases disconnected from sector-specific economic realities.