Biography: Corporate Tax

Condorcet Rezende's areas of practice are tax and corporate law. He is a professional member of the International Fiscal Association, the International Bar Association, the Latin American Institute of Tax Law and the Brazilian Bar Association (Rio de Janeiro and São Paulo chapters).

Mr Rezende was admitted to the Rio de Janeiro Bar Association in 1959. He was educated at Colégio Mallet Soares in Rio de Janeiro, Davies's School in London, and gained his LLM at the Law School of the Federal University of Brazil in 1957.

Mr Rezende co-founded Ulhôa Canto, Rezende e Guerra - Advogados (UCRG) in 1959. Tax law has been UCRG's most traditional and recognised area of practice. This expertise has led UCRG to provide legal assistance in the drafting of bills and administrative directives at the request of congressmen and the public administration.

Representative clients include AmBev, Banco Brascan, BHP Billiton Metais, Booz Allen Hamilton do Brasil Consultores, Citicorp, CSN, Credit Suisse First Boston, Dulce Energy El Paso, Embratel, Endesa Internacional Brasil, Esso Brasileira de Petróleo, Globo Comunicações e Participações, IBM, Icatu Holding, Light Serviços de Eletricidade, Loral, Skynet, Merck, Merril Lynch Representações, Nissho Lwai Corporation, Owens-Illinois do Brasil, Schlumberger Serviços de Petróleo, Shell Brasil, Star One, Telemar, Transocean Brasil, Unibanco, Universal Compression and White Martins (a subsidiary of Praxair).

Mr Rezende is a retired professor of tax law at the School of Public Administration, Getúlio Vargas Foundation; a retired professor of tax law at the School of Administration and Finance, University of the State of Rio de Janeiro; and the former chairman of the Brazilian branch of the International Fiscal Association. He is a former member of the executive committee of the International Fiscal Association, the examination board of the State Public Attorney's Office and of the examination board of the County Public Attorney's Office. Mr Rezende was a national reporter on Subject 1 at the 42nd IFA Congress in Amsterdam in 1988 and a general reporter on Subject I at the 43rd IFA Congress in Rio de Janeiro in 1989. In 1999, he was elected chairman of the 20th Congress of the Latin American Institute of Tax Law in Bahia, Brazil, and is currently chairman of the legal and tax committee of the Rio de Janeiro Trade Association.

Mr Rezende's publications include Recognition of Foreign Enterprises as Taxable Entities (Cahiers de Droit Fiscal Internacional - IFA Kluwer 1988), Disregard of a Legal Entity for Tax Purposes (Cahiers de Droit Fiscal Internacional - IFA - Amsterdam, Kluwer 1989), "Taxation in a Federal State" - seminar at the 50th IFA Congress (Geneva - Kluwer, Amsterdam 1996), "The Brazilian Tax Administration Versus Taxpayers" (Renovar, Rio de Janeiro, 1999), "Undue assessment of taxes: criminal issues" in Tax Law Quartier Latin 2003 (São Paulo, Brazil), "Brief Remarks on the Brazilian Taxpayers' Bill of Rights" (2004), and "Fiscal Citizenship" in Principles of Finance and Tax Law (Renovar 2006, Rio de Janeiro, Brazil).

Mr Rezende speaks Portuguese, English, French, Italian and Spanish.