Erika Yumi Tukiama

Publicado em by chiarottino

Partner of the tax area of the São Paulo office of Chiarottino and Nicoletti Advogados. She was partner of Machado Associados, where she worked for 15 years in the area of tax consultancy, with emphasis on the niches of the International Tax and Taxation in the Digital Economy. In addition to the general tax consultancy, she has solid experience in matters related to cross-border transactions, national and foreign corporate reorganizations , application of international treaties, foreign investments in Brazil (inbound) and Brazilians abroad (outbound). Recognized since 2011 in specialized publications such as Who’s Who Legal, International Tax Review, Expert Guides (Euromoney) and The Legal 500. Member of the task forces to the elaboration of drafts of the Treaties to Avoid Double Taxation between Brazil and the United States (delivered to the Obama Administration) and Brazil and the United Kingdom (delivered to the Federal Revenue Service of Brazil).

Contact

etukiama@chiarottino.com.br
Phone: + 55 11 2163-8989
Fax: + 55 11 2163-8990

Practice

  • Tax Consulting
  • International Taxation
  • Foreign Investments
  • International Brazilian Investments
  • Taxation in Digital Economy

Education

  • Brain U Coach – Leadership e Onboarding Programs, Brazil (2017 e 2018)
  • WTS Global Leadership Program, Netherlands (2017)
  • Specialization in Tax Law at the Instituto Brasileiro de Estudos Tributários IBET (2002)
  • Graduation from the School of Law of the Universidade de São Paulo USP (2000)

Profissional Background

  • Machado Associados (2004 – 2018)
  • Volkswagem do Brasil (2003)
  • PricewaterhouseCoopers (2000 – 2003)

Titles and Memberships

  • Brazilian Bar Association – São Paulo Chapter (OAB/SP)
  • International Bar Association (IBA)
  • International Fiscal Association (IFA)
  • American Bar Assocation (ABA)
  • Who’s Who Legal – Corporate Tax (2011 – 2020)
  • Who’s Who Legal – Brazil Corporate Tax (2012 – 2020)
  • Internation Tax Review – Women in Tax Leaders Guide (2015 – 2020)
  • Expert Guides (Legal Media Group/ Euromoney PLC) – Women in Business Law/ Tax (2017 – 2018)
  • The Legal 500 Latin America – Tax (2017 – 2018)
  • Indicated to the Euromoney Americas Women in Business Law Awards 2018 (shortlist in the category of Best in Tax with partners of the White & Case, Skadden Arps, Cleary Gottlieb Steen, Proskauer, Stroock & Stroock e Arias)

Publications

  • “Capital Gains Tax: An Overview of Recent Changes in Brazil”, Wolters Kluwer (Global Tax Weekly, Issue 231), 2017 (coauthor)
  • “Tax Aspects of Investing in Brazil”, Wolters Kluwer (Global Tax Weekly, Issue 212), 2016 (coauthor)
  • “Profits Abroad – Tax Myopia”, Instituto Brasileiro de Estudos Tributários IBET (“Brazilian Tax System and International Relations”), 2013 (coauthor)
  • “Managing Taxes in Latin America – Brazil”, Lataxnet, 2010 (coauthor)
  • “Brazilian Rules of Subcapitalization”, Taxnet Pro/Carswell, 2010 (coauthor)
  • “Netherlands and Luxembourg: Targets of the New Concept of Tax Haven in Brazil?”, IBFD (Derivatives & Financial Instruments, Vol. 11, Number 2), 2009 (coauthor)
  • “Cross-Border Transactions from a Brazilian Perspective”, The American Lawyer, 2009, e Tax Notes International (Tax Analysts, Vol. 51, Number 10), 2008 (coauthor)

Speeches

  • Chamber of Commerce Brazil and Spain (Taxation and Innovation Committees) – “Taxation in the Digital Economy” (São Paulo, December/2018)
  • International Tax Review (Global Transfer Pricing Forum – Europe 2018) – “BEPS in Emerging Economies” (Munich, September/2018)
  • American Bar Association (ABA/IBA/IFA) – “Supply Chain Planning for Latin American Operations” (Miami, June/2018)
  • Euromoney (Women in Tax Law” – “The World Post BEPS” (New York, March/2018)
  • International Bar Association (IBA Tax Regional Forum) – “The New Era of Taxation” (Buenos Aires, November/2017)
  • WTS Global – ‘Taxation on Software” (Rio de Janeiro, August/ 2017)
  • C’M’S Francis Lefebvre – “BEPS Developments in Brazil” (Paris, February2016)
  • Fundação Getúlio Vargas (FGV) – “Exchange of Information between Tax Authorities” (São Paulo, August/2011) (mediator)
  • Fundação Getúlio Vargas (FGV) – “Treaties to Avoid Double Taxation and Transfer Pricing” (São Paulo, April/2010)
  • Fenwick – “Taxation on Royalties and Software” (Palo Alto, December/2009)
  • Fenwick – “Taxation on Royalties and Software” (Palo Alto, dezembro/2009)

Languages

  • Portuguese
  • English
  • Spanish