Rafael Santos Borin

Lawyer information

Practice Areas

Tax Consulting, Tax Planning, Administrative Litigation with an emphasis on direct and indirect taxes (ICMS, Tax Substitute, ISS, PIS/COFINS, IPI, IRPJ/CSLL).

Career

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.

Professional Memberships

Instituto de Estudos Tributários IET

Instituto Brasileiro de Direito Tributário IBDT

Fundação Escola Superior de Direito Tributário FESDT

OAB/RS

Publications

Author of several articles in newspapers focusing on topics such a:

Tax Reform

Anticipated ICMS incidence

ICMS Tax Substitution and its impacts

Micro and small businessman’s tax burden

Personal

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.