Biography: Corporate Tax

Gustavo Brigagão is a partner at Ulhôa Canto – Advogados specialised in tax law, with emphasis on administrative tax litigation and indirect taxation.

Within such fields, throughout recent years, he has dealt with the main issues involving the oil, information technology, telecommunications and energy markets, in addition to the general industrial and commercial sectors. He has been particularly involved in the discussions on special importation regimes, tax planning (including application of Brazilian tax benefits) and corporate restructuring, always focusing on the indirect tax perspective of these discussions.

He has also assisted the government and specific companies in drafting bills related to tax issues, and provided a presentation on the Brazilian tax system to the Federal Senate (on 25 October, 2007), as a preparation for their discussion on existing tax reform bills.

In addition to his activities within the firm, Mr Brigagão is a tax law professor for the postgraduate courses at Getúlio Vargas Foundation (FGV) as well the School of Magistrates of the State of Rio de Janeiro (EMERJ). He also occupied the position of professor of tax law at Cândido Mendes University from 1993-2005.

He is currently the secretary-general of ABDF, the Brazilian branch of the International Fiscal Association (IFA), in addition to serving as general council member of Central IFA.

The Center for Law Firm Studies (CESA) is another association he is strongly affiliated with, having been the regional vice-president (2005-2008) and currently occupying the position of executive director.

Mr Brigagão is also the president of the British Chamber of Rio de Janeiro (BRITCHAM-RJ) and the chairman of its legal committee. Finally, he is also associated with the American Chamber (currently composing its legal committee) and served as the president of the tax law committee of the Rio de Janeiro Bar Association – OAB/RJ from 2004 to 2006.

Mr Brigagão is the author of several publications and an active lecturer for the main tax law conferences and seminars held in Brazil and around the world. Among many others, he has lectured on 'Transfer Pricing and Indirect Taxation', in the 61st IFA Congress, held in Kyoto, Japan, on 2 September, 2007; 'Transfer Pricing and Customs Valuation', for Segundo Encuentro IFA Regional, held in Buenos Aires, Argentina, on 7 April 2010; 'Constitutional and legal aspects of the legislative changes in the oil sector", organized by Fundação Getúlio Vargas, 17 May, 2010; 'ISS – Leasing', for the 5th International Congress of Tax Law of Paraná, 13 May, 2010; 'Tax sanctions", for the XIII International Congress of Tax Law of Minas Gerais, 11 November 2009; 'Tax Reform and the VAT experience in Europe', for the IX International Congress of Tax Law held in Pernambuco, on 12 September 2009; 'Appeal to the Secretary of Revenue', for the seminar held by the British and American Chambers, on 7 September 2009; 'Corporate Governance and tax obligations', for the VII International Congress of Tax Law, held in Pernambuco, on 28 September, 2008; 'Taxation of e-commerce', at an event held in Rio de Janeiro, on 20 May, 2008; and 'Taxation of Energy', for the International Business Communications Seminar, held in São Paulo, on 29 April, 2008.