Mauricio Terciotti

Tax Advisory

Tax Litigation

Corporate Law

Mergers & Acquisitions (M&A)

Commercial Contracts

Corporate Structuring

Strategic Business Transactions

Civil and Commercial Litigation

Corporate Governance

Business Partnerships

Mauricio Terciotti is a founding partner of TAGD Advogados and has more than 20 years of experience advising Brazilian and international clients on sophisticated legal and business matters. His multidisciplinary practice encompasses tax advisory and litigation, corporate law, mergers and acquisitions, commercial agreements, corporate structuring, strategic partnerships and civil matters.

Mauricio regularly assists clients throughout the entire business cycle, from the structuring of new ventures and investments to corporate reorganisations, commercial negotiations, M&A transactions and complex disputes. His ability to integrate tax, corporate and contractual perspectives allows him to deliver comprehensive legal solutions tailored to clients' strategic objectives.

He also served as Vice President of Legal Affairs at Frameworks for six years, where he gained extensive experience in strategic corporate decision-making, legal management and business operations.

For more than 15 years, Mauricio has acted as a trusted adviser and family governance counsellor to entrepreneurial families, assisting with succession planning, governance structures, wealth organisation and long-term strategic decision-making.

Mauricio is the founder of ISBE Global and leads the organisation's operations in Brazil, fostering international business relationships and strategic cross-border initiatives.

He has extensive experience advising companies operating in sectors such as telecommunications, energy, oil & gas, infrastructure and other regulated industries.

Mauricio holds a Bachelor of Laws degree from the State University of Rio de Janeiro (UERJ) and is a professor in UERJ's postgraduate programmes in Customs Law and Tax Planning. He is a member of the Brazilian Association of Financial Law (ABDF), the International Fiscal Association (IFA) and the Disciplinary Committee of the Superior Court of Sports Justice of Taekwondo.

Brazilian Bar Association (OAB/RJ)

Brazilian Association of Financial Law (ABDF)

International Fiscal Association (IFA)

Professor of Customs Law and Tax Planning at the postgraduate programmes of the State University of Rio de Janeiro (UERJ)

Member of the Disciplinary Committee of the Superior Court of Sports Justice of Taekwondo

Founder of ISBE Global and Head of its Brazilian Operations

Author of Questões Relevantes dos Contratos de Operação Hoteleira: administração, arrendamento e contratos mistos ("Relevant Issues in Hotel Operation Agreements: Management, Lease and Hybrid Contracts"). Published in TAGD Advogados – 10 Years: Legal and Business Perspectives. Rio de Janeiro: Lumen Juris, 2024.

Co-author of Os Conceitos de Mudanças de Ramo de Atividade e de Controle Societário para Fins de Perda de Prejuízos Fiscais ("The Concepts of Change of Business Activity and Corporate Control for the Purposes of Tax Loss Forfeiture"). Published in TAGD Advogados – 10 Years: Legal and Business Perspectives. Rio de Janeiro: Lumen Juris, 2024.

Co-author of O Artigo 1º da Convenção Modelo da OCDE e os Tratados Internacionais em Matéria Tributária no Brasil ("Article 1 of the OECD Model Convention and International Tax Treaties in Brazil"). Published in International Tax Studies. Edited by Ana Paula Saunders, Edgar Santos Gomes and Francisco Lisboa Moreira Janssen Murayama. Rio de Janeiro: Lumen Juris, 2016.

Co-author of Grupos Transnacionais: Remessa ao Exterior para Reembolso de Despesas no Âmbito de Contratos de Compartilhamento de Custos – A (Não) Incidência do Imposto de Renda Retido na Fonte – IRRF ("Multinational Groups: Cross-Border Reimbursement of Expenses under Cost-Sharing Agreements – The (Non-)Incidence of Withholding Income Tax (IRRF)"). Published in International Tax Studies. Edited by Ana Paula Saunders, Edgar Santos Gomes and Francisco Lisboa Moreira Janssen Murayama. Rio de Janeiro: Lumen Juris, 2016.

Co-author of As Multas Referentes à Unidade de Medida Estatística na Importação de Embarcações e a Postura da Receita Federal ("Statistical Unit Penalties on the Importation of Vessels and the Brazilian Federal Revenue Service's Position"). Published in Customs Law Collection. Edited by Renata Alcione de Faria Villela de Araujo. Rio de Janeiro: IOB Publishing, 2016.

Co-author of O Incidente de Desconsideração da Personalidade Jurídica e o Impacto no Processo de Execução Fiscal ("Piercing the Corporate Veil and Its Impact on Tax Enforcement Proceedings"). Published in The Tax Enforcement Law and the New Brazilian Code of Civil Procedure: Reflections and Trends. Edited by Fernanda Duarte, Gilson Bomfim and Janssen Murayama. Rio de Janeiro: Lumen Juris, 2016.

Co-author of Valoração Aduaneira em Regimes Aduaneiros Especiais e Recentes Autos de Infração da Receita Federal ("Customs Valuation under Special Customs Regimes and Recent Tax Assessments Issued by the Brazilian Federal Revenue Service"). Published in Dialética Journal of Tax Law, No. 221. São Paulo: Dialética Publishing, 2014.

Co-author of Compensação de Prejuízos Fiscais sem o limite de 30% nos casos de incorporação ("Tax Loss Carryforwards Beyond the 30% Limitation in Corporate Mergers"). Published in Tax Planning: Case Studies. Edited by Leonardo Freitas de Moraes e Castro. São Paulo: MP Publishing, 2010.

Co-author of Clonagem e Fraude na Subscrição: hipóteses de não incidência do ICMS nos serviços de telecomunicações ("Cloning and Subscription Fraud: Situations of Non-Incidence of ICMS on Telecommunications Services"). Published in Taxation in the Telecommunications Sector. Edited by Antônio Reinaldo Rabelo Filho and Daniela Silveira Lara. São Paulo: MP Publishing, 2007.

Mauricio Terciotti is one of the founding partners of TAGD Advogados. Throughout more than two decades of practice, he has built a multidisciplinary career advising companies, investors and entrepreneurs on strategic legal and business matters. His integrated approach combines technical excellence with a practical understanding of clients' commercial objectives, allowing him to assist businesses in complex transactions, corporate structuring and dispute resolution across different industries.

Advises Brazilian and multinational companies on complex tax and corporate matters.

Represents clients in administrative and judicial tax litigation.

Advises on mergers and acquisitions, corporate reorganisations and business structuring.

Drafts and negotiates sophisticated commercial agreements and strategic partnerships.

Assists clients in cross-border transactions involving tax and corporate issues.

Advises companies operating in highly regulated sectors, including telecommunications, energy and oil & gas.

Represents shareholders, investors and family-owned businesses in strategic corporate matters.

Served as Vice President of Legal Affairs at Frameworks for six years, advising on strategic corporate and legal matters.

Advises entrepreneurial families on family governance, succession planning and wealth preservation strategies.

University of California, Davis

Pre-LL.M. Program on the Introduction to the U.S. Legal System

Brazilian Institute of Tax Studies (IBET)

Postgraduate Degree in Tax Law

State University of Rio de Janeiro (UERJ)

LL.B.

Telecommunications

Energy

Oil & Gas

Infrastructure

Shipping

Mining

Agribusiness

Financial Services

Real Estate

Technology

Brazil

Cross-border Transactions

International Tax Matters