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), The Legal 500 and Best Lawyers. 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

Practice

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)

Professional Background

  • Machado Associados (2004 – 2018)
  • Volkswagen do Brasil (2003)
  • PricewaterhouseCoopers (PWC) (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)
  • Director of the Legal Comittee and member of the Associação Brasileira de Comércio Exterior (ABCOMM)
  • Effective Member of the Comissão Especial de Direito da Moda of the Brazilian Bar Association - São Paulo Chapter (OAB/SP)
  • Best Lawyers – Tax Law (2022)
  • Who’s Who Legal – Corporate Tax (2011 – 2021)
  • Who’s Who Legal – Brazil Corporate Tax (2012 – 2021)
  • International Tax Review – Women in Tax Leaders Guide (2015 – 2021)
  • Expert Guides (Euromoney Legal Media Group) - Guide to the World’s Leading Tax Advisers (2022)
  • Expert Guides (Legal Media Group/ Euromoney PLC) – Women in Business Law/ Tax (2017, 2018 e 2021)
  • 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

  • “Brazil Chapter”, Corporate Tax Laws and Regulations 2022, Global Legal Insights, 2022 (coauthor)
  • “Tributação no Brasil das Pessoas com Deficiência”, Direitos das Pessoas com Autismo e Outras Deficiências, Editora Lumen Juris, 2022 (coauthor)
  • “Impressão Digital: o que a jurisprudência tem falado das impressões 3D”, Temas Atuais de Direito Tributário, Editora Lumen Juris, 2021 (coauthor)
  • “Brazil Chapter”, Corporate Tax 2021, Global Legal Insights, 2021 (coauthor)
  • ‘Software: open source, closed minds”, Temas Tributários por Nipo-Brasileiros, Editora Lumen Juris, 2021
  • “Vestindo inteligência – IoT na moda: da inovação à tributação”, Desafios na tributação das novas tecnologias, Editora Dialética, 2021 (coauthor)
  • “Internet das coisas e controvérsias tributárias: desafios presentes e futuros”, Desafios na tributação das novas tecnologias, Editora Dialética, 2021 (coauthor)
  • “Influenciadores Digitais: Um Novo Modelo de Marketing”, Tributação da Economia Digital, Editora Revista dos Tribunais, 2020
  • “Brazil Chapter”, Corporate Tax Laws and Regulations 2020, Global Legal Insights, 2020 (coauthor)
  • “Tributação sobre novas formas de consumo”, Fashion Law: Direito em Empresas de Moda, Revista dos Tribunais, 2020
  • “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)
  • “Lucros no Exterior – Miopia Tributária”, Instituto Brasileiro de Estudos Tributários IBET (“Sistema Tributário Brasileiro e as Relações Internacionais”), 2013
  • “Managing Taxes in Latin America – Brazil”, Lataxnet, 2010 (coauthor)
  • “Regras Brasileiras de Subcapitalização”, 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

  • APET (Associação Paulista de Estudos Tributários) - "32ª Reunião da APET - Indústria da moda: tributação e desafios" (São Paulo, novembro/2022)
  • Semana Jurídica IIES – “Fashion Law” (São Paulo, August/2020)
  • HubUnion – “HubTalks: Direito Trabalhista na Pandemia” (São Paulo, June/2020) (mediator)
  • Midtown Global Real Estate Investment Forum – “Impostos e Legislação” (São Paulo, February/2020)
  • Câmara de Comércio Suíço-Brasileira (SWISSCAM) – “A Reforma Tributária e seus Impactos sobre o Planejamento Fiscal e Responsabilidade Criminal” (São Paulo, September/2019)
  • HubUnion – “HubTalks: Quem robô meu emprego? Tributação na Economia 3.0” (São Paulo, August, 2019)
  • American Bar Association (ABA), International Bar Association (IBA) e International Fiscal Association (IFA) (12th Annual U.S. and Latin America Tax Practices) – “Redes Sociais e Influenciadores Digitais, Digital Economy Session, (Miami, June/2019) (modiator)
  • Escola de Direito de São Paulo da Fundação Getúlio Vargas – “Tributação de robôs e internet das coisas” (São Paulo, April/2019)
  • 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)

Teaching Activity

  • Professor in the postgraduate course of International Tax Law at the Instituto Brasileiro de Direito Tributário (IBDT) in the module of International Treaties Negotiations
  • Professor in the postgraduate course of Fashion Law at Faculdade Santa Marcelina (FASM) in the module of Structuring Digital and International Fashion Businesses

Languages

  • Portuguese
  • English
  • Spanish
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