Gabriel Caldiron Rezende is a partner in the indirect taxes area of Machado Associados, where he has been working for eight years. His experience is focused on indirect tax (VAT), tax incentives, and customs matters, in which he assists in the structuring of tax-efficient transactions for clients, both national and international companies with activities in Brazil. He frequently works in partnership with international law firms to assist mutual clients.
He has received a law degree and a tax law postgraduate degree from Pontifícia Universidade Católica de São Paulo (PUC/SP). Gabriel is a member of the tax committee of CESA, respected center of law studies and research in Brazil, and has written several articles reviewing legal aspects of the Brazilian tax system. He is fluent in English.
Intensive course in foreign trade, Aduaneiras (2015)
Postgraduate studies in tax law, Pontifícia Universidade Católica de São Paulo (PUC/SP) (2015)
Bachelor of laws, Pontifícia Universidade Católica de São Paulo (PUC/SP) (2010)
English
Portuguese
Brazilian Bar Association - São Paulo Section (OAB/SP)
Member of the Tax Committee of the Center for the Study of Law Firms (CESA)
International Tax Review: Rising Star by the Guide World Tax (2023)
The Legal 500 Latin America: Recommended Lawyer in the tax area (2023)
- Brazilian government boosts the benefits applicable under the drawback regime
- Brazilian tax measures tackle inflationary effects on fuel prices
- Brazil’s Superior Court denies PIS and COFINS credits under one-time charge system
- Brazilian government reduces IPI rates
- Brazilian Supreme Court defines tax on media advertising
- New table of taxes on industrialised products delayed and new reductions remain uncertain
- São Paulo defines new ICMS model for electricity transactions in the free market
- Government reduces excise tax rate
- New Controversies over ICMS on Interstate Transactions
- ICMS on interstate transactions leads to controversy in Brazil
- New Regulation for ICMS Tax on Interstate Transactions in Brazil
- Brazilian Superior Court of Justice defines drawback terms
- Ex-Tariff on the brink of extinction
- Brazil issues regulation to combat customs fraud
- Customs Controls to Curb Red Tape
- Brazil’s Supreme Court concludes discussion on the inclusion of ICMS in the PIS/COFINS taxable basis
- Withholding of municipal service tax controversy settled by Brazilian Supreme Court
- Brazilian electricity distributors obtain victory at the Supreme Court
- Brazilian government issues ancillary tax obligations for the municipal service tax
- Taxing digital goods in the State of Rio de Janeiro
- The Brazilian Federal Supreme Court issues decision on ICMS-Import tax
- The State of São Paulo Administrative Tax Court decision issues clarity for streaming services providers
- Brazilian government takes tax measures to support the economy against COVID-19
- Extension of Deadlines for Payment of PIS, COFINS and Employers’ Social Security Contribution and Submission of DCTF and EFD-Contributions
- São Paulo increases ICMS tax benefits to boost the local industry
- The Brazilian Federal Revenue Service issues relevant PIS and COFINS regulation
- Brazilian Federal Government questionably reduces REINTEGRA tax benefit for exporters
- Levy of IRRF and CIDE on the remuneration of Software as a Service (SAAS)
- Brazil: Levy of WHT on the remuneration of the license covering the right to sell and distribute software
- STF rules that the inclusion of ICMS on the PIS/COFINS taxable basis unconstitutional
- Brazil: New taxable services and tackling harmful Tax Competition