Biography: Corporate Tax

Carlos Alberto Ulhôa Canto received his bachelor degree in law from the former University of the State of Guanabara (currently named University of the State of Rio de Janeiro) (1968), and his postgraduate degree in law from the Brazilian Center of Studies on Law Research and Teaching (1969).

Mr Ulhôa Canto, in addition to being a founding partner of Ulhôa Canto, Rezende e Guerra – Advogados, has served as a lecturer of courses organised by the Brazilian Association of Financial Law (ABDF), Brascan Group and Cândido Mendes University, including the Masters courses in tax law.

In addition to the above, he has contributed to the drafting of several laws, including the Plano Real Law. He is also a former member of the board of Rio de Janeiro Stock Exchange, and remains a member of the Brazilian Bar Association, Rio de Janeiro branch (1969) and São Paulo branch (1990), as well as of the International Fiscal Association (IFA) and ABDF.

In addition to Portuguese, he is fluent in English and French.

His main practice areas are corporate law and tax law, with emphasis on the formation of joint ventures and in the restructuring of groups of companies, involving mergers, consolidations, spin-offs, acquisition and sale of publicly or closely held corporations.