Thais Veiga Shingai

Practice Areas

Tax and Social Security

Career

Thais is recognized for her expertise in Social Security Law, with a practice that sits at the intersection of tax, labor, and social security matters. Her dual degrees in Law and Accounting, combined with a Master's degree and an ongoing PhD in Accounting from FEA/USP, give her a distinctive interdisciplinary perspective on social security matters and their impact on business operations.

Since 2021, she has been consistently ranked by a leading Brazilian publication among the most admired lawyers in the healthcare sector, an industry where social security issues are particularly complex. In 2024, she was ranked 2nd among the most admired lawyers in the Social Security practice area by Análise Advocacia Mulher. She also advises clients in the chemical, food and beverage, payment systems, and real estate industries.

Thais has deep experience handling social security contributions on executive compensation structures, including stock options, hiring bonuses, profit-sharing plans (PLR), and share-based payment. She regularly advises companies on the social security implications of employment benefits, outsourcing arrangements, and corporate reorganizations.

Professional Memberships

Brazilian Bar Association (OAB).

Member of Ibradim (Brazilian Institute of Real Estate Law).

Member of Associação Brasileira de Direito Financeiro (ABDF) / IFA.

Member of Instituto Brasileiro de Direito Tributário (IBDT).

Publications

• Share-Based Payments: Quantitative and Qualitative Analysis of Tax Litigation in Brazil — Revista Direito GV. Available at: https://periodicos.fgv.br/revdireitogv/article/view/93847

• The Legal Nature of Stock Options: Between Accounting and the STJ's Decision in Theme 1,226 — Revista de Direito Contábil Fiscal (Apet). Available at: https://revistas.apet.org.br/index.php/rdcf/article/view/751

• Share-Based Payments: Challenges in Regulating Social Security Contribution Rules in Brazil — Chapter in Contribuições Previdenciárias: Aspectos Polêmicos (MP Editora, 2024). Co-authored with Daniel F. Clarke. Available at: https://mannrichvasconcelos.com.br/carlos-henrique-daniel-clarke-e-thais-veiga-sao-autores-de-artigos-do-livro-contribuicoes-previdenciarias-aspectos-polemicos/

• Social Security Contributions: How They Are Calculated and Collected — JOTA (June 2024). Co-authored with Breno Vasconcelos. Available at: https://www.jota.info/tributos/contribuicoes-previdenciarias-entenda-como-sao-calculadas-e-cobradas-04062024

Work Highlights

Among Thais' most prominent work in social security is her deep expertise in the tax and social security treatment of share-based payments, a topic she has researched extensively. She regularly advises companies on the social security implications of stock option plans, restricted shares, and other equity compensation structures, as well as on profit-sharing plans (PLR) and hiring bonuses, matters with significant impact on payroll costs and corporate structuring. Thais has also produced leading academic contributions on the subject, including a quantitative and qualitative analysis of share-based payment tax litigation in Brazil published in Revista Direito GV, and a study on the regulatory challenges of share-based payments for social security purposes. She has successfully handled disputes before administrative courts (CARF) and federal courts involving social security contributions.

Expert in these Jurisdictions

Brazil

Languages Spoken

Portuguese, English

Education

Practice Areas

Tax

Career

Thais is recognized for her broad expertise in Tax Law, combining dual degrees in Tax Law and Accounting with practical experience as a secondee in leading Brazilian companies. Since 2021, she has been ranked by a leading Brazilian publication among the most admired lawyers in the healthcare sector, while also advising clients in the chemical, food and beverage, and payment systems industries.

In recent years, Thais has distinguished herself as one of the most active professionals in the debate on Brazil’s Tax Reform. She advised industry associations throughout the legislative process, contributed to public hearings before the National Congress, and has lectured, spoken at conferences, and published numerous articles on the subject. She is also co-author of the book Manual da Reforma Tributária and has been advising several companies on the practical implementation of the new rules.

With an interdisciplinary approach to Tax Law that encompasses corporate, labor, real estate, and social security aspects, Thais works across tax planning, corporate income and revenue taxation, and day-to-day business advisory. She frequently handles complex issues such as goodwill use, taxation of outsourcing, and intercompany transactions—always with a focus on delivering strategic value to her clients’ businesses.

Professional Memberships

Brazilian Bar Association (OAB).

Member of Ibradim (Brazilian Institute of Real Estate Law).

Publications

https://g1.globo.com/economia/noticia/2024/09/22/imposto-de-renda-pessoas-fisicas-e-empresas-poderao-atualizar-valor-de-imoveis-entenda-se-e-vantajoso.ghtml

https://valor.globo.com/legislacao/noticia/2024/08/01/instrucao-normativa-mexe-no-calculo-dos-jcp.ghtml

https://valor.globo.com/legislacao/noticia/2024/07/24/receita-esclarece-exclusao-do-icms-do-pis-cofins.ghtml

https://valor.globo.com/reforma-tributaria/noticia/2024/07/22/reforma-tributaria-preve-cashback-para-armas-e-imposto-seletivo-para-barco-de-subsistencia.ghtml

https://www.jota.info/artigos/imposto-seletivo-em-construcao

Personal

Thais holds a Bachelor's degree in Law from Universidade Presbiteriana Mackenzie and a Bachelor's degree in Accounting from Fipecafi. She also completed an MBA in Tax Management at Fipecafi. Thais earned her Master's degree in Accounting from FEA/USP and is currently pursuing her PhD in Accounting at the same institution. Professor of Tax Law and Accounting at Insper. Researcher at Insper’s Taxation Center (Núcleo de Tributação do Insper). Guest Professor of Tax Law and Accounting at Fipecafi (Actuarial and Financial Accounting Research Institute), IBDT (Brazilian Institute of Tax Law) and Apet (Association of Tax Studies).

Industry Sector Expertise

Healthcare, Chemical and Beverage industries, Payment systems and Real Estate

Languages Spoken

Portuguese, English

Work Highlights

Among Thais' most prominent work is her significant dedication to the Brazilian consumption tax reform. This reform process began in 2019, was approved in 2023, and is currently in the regulatory phase in the National Congress. Thais has been advising numerous clients and organizations from various sectors on the impacts of the tax reform and has actively participated in public hearings in the National Congress, as well as technical meetings with lawmakers and government officials to present studies. Additionally, she has an extensive record of publications, interviews, and courses taught in the field.