Carolina Romanini Miguel

São Paulo
+55 11 3093 4810

Carolina Romanini is a partner in the indirect taxes area at Machado Associados and has extensive experience in Import Duty, IPI, ICMS, PIS, COFINS, and ISS. She acts in the identification of efficient and economically advantageous operating structures, assisting clients in tax matters in a clear and objective manner, as well as preparing legal opinions on complex legal problems. She also has experience in the ​​tax  litigation area, with emphasis in the administrative level, such as the preparation of procedural documents, presentation of oral allegations, litigation of special regimes, and formulation of inquiries to the Federal, State and Municipal Governments. Over the years, she has worked with companies in the areas of personal hygiene, perfumery and cosmetics, technology, pharmaceutical, among others.

J.S.D. in tax law, Universidade de São Paulo (USP) (2013)
LL.M. in tax law, Pontifícia Universidade Católica de São Paulo (PUC/SP) (2008)
Postgraduate degree in tax law, Instituto Brasileiro de Estudos Tributários (IBET) (2002)
Bachelor of laws, Pontifícia Universidade Católica de São Paulo (PUC/SP) (2001)


Brazilian Bar Association - São Paulo Section (OAB/SP)
Judge of the Municipal Tax Council of São Paulo (2012 – 2015)
Professor of Tax Law and Tax Procedural Law at the Brazilian Institute of Tax Studies (IBET)