Lawyer profile for Brazil 2021
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This content is provided by Rafael Santos Borin
Tax Consulting, Tax Planning, Administrative Litigation with an emphasis on direct and indirect taxes (ICMS, Tax Substitute, ISS, PIS/COFINS, IPI, IRPJ/CSLL).
He has been a lawyer and partner of Rafael Pandolfo Advogados Associados office for 20 years, acting for 17 years as coordinator of the Consulting, Tax Planning, and Administrative Litigation areas of the firm. Rafael Santos Borin was a judge in the ICMS administrative court of Rio Grande do Sul State.
Instituto de Estudos Tributários IET
Instituto Brasileiro de Direito Tributário IBDT
Fundação Escola Superior de Direito Tributário FESDT
Author of several articles in newspapers focusing on topics such a:
Anticipated ICMS incidence
ICMS Tax Substitution and its impacts
Micro and small businessman’s tax burden
Graduated in Legal and Social Sciences (Law) UFRGS. Post-graduated in Economic Law – FGV. Specialized in Tax Law IBET. Member of the Instituto de Estudos Tributários. Effective Member of the Fundação Escola Superior de Direito Tributário. Invited Professor at the Specialization Course in Tax Law at PUC/RS and IET. Tax Consultant for Fecomércio RS, the Wholesalers Union of RS and the Plastic Industry Union of RS, the Medicines and Pharmaceutical Products Union of RS, and the Dairy Industry Union of RS.
Rafael Santos Borin
Rafael Pandolfo Advogados Associados
Rua Tobias da Silva, 120
Porto Alegre - RS
Rio Grande Do Sul