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This content is provided by Rafael Pandolfo.

Practice Areas

Tax litigation, tax advisory, tax planning regarding domestic and international tax law, corporate tax, M&A taxation


Attorney-at-law, Master and Doctoral degree in Tax Law from PUC-SP, President of the Special Committee on Tax Law (CEDT) of OAB-RS and professor at the Brazilian Institute of Tax Studies (IBET). Member of the Institute of Tax Research (IPT), of the Institute for Tax Studies (IET), of the School of Tax Studies Foundation (FESDT) and member of the Technical Board of Tax, Legal and Financial Affairs (CONTEC) at FIERGS-RS. Consultant at Fecomércio-RS and Business Consultant.

Professional Memberships

São Paulo Bar Association;

Rio Grande do Sul Bar Association;





Some of his main publications:

PANDOLFO, Rafael, Taxation on the Economic Exploitation of Athlete Image Rights – How it Works (May 21, 2016). Consultor Jurídico, 2016. Available at SSRN:

PANDOLFO, Rafael. Jurisdição Constitucional Tributaria. 1. ed. São Paulo: Noeses, 2012. v. 1. 356p.

PANDOLFO, Rafael. Fundamentos do Direito Processual Tributário. São Paulo: Editora Saraiva, 2005. v. 01. 164p