Corporate Tax 2010 - BMR Advisors

Pinheiro Neto Advogados
Brazil
Luciana Rosanova Galhardo
Pinheiro Neto Advogados
Rua Hungria, 1.100 - São Paulo
SP 01455-000
Brazil
Luciano de Almeida Prado Neto
Pinheiro Neto Advogados
Rua Hungria, 1.100 - São Paulo
SP 01455-000
Brazil
Brazil
Tel: +55 11 3247 8617
Fax: +55 11 3247 8600
Email: lrgalhardo@pn.com.br
URL: www.pinheironeto.com.br
Tel: +55 11 3247 8889
Fax: +55 11 3247 8600
Email: lprado@pn.com.br
URL: www.pinheironeto.com.br
Ms. Luciana Rosanova Galhardo is a partner in the tax department
of Pinheiro Neto Advogados, São Paulo office. The scope of her
work covers domestic and international tax planning, consulting and
litigation; analysis of individual and corporate tax laws; taxes and
social insurance contributions in general; foreign investments;
double taxation treaty; transfer pricing; administrative litigation. She
has an LL.B. degree from the São Paulo University (1990) and a
specialisation degree from the São Paulo Catholic University
(1999). Ms. Galhardo also holds an LL.M. in Tax Law from the São
Paulo University (2003). She has published several articles in
specialises publications such as “The Journal of International
Taxation” and “Tax Planning International Review”. She has also
published a book entitled “Cost Sharing under Tax Law”, published
by Quartier Latin.
Mr. Luciano de Almeida Prado Neto is a senior associate in the tax
department of Pinheiro Neto Advogados, São Paulo office. His
practice covers national and international taxation; tax planning and
international treaties; income tax and federal taxation; tax and
accounting aspects of M&A, corporate finance and capital markets
transactions; tax aspects of succession and family law,
administrative and judicial tax cases. He has an LL.B. degree from
the São Paulo Catholic University (2000) and a Bachelor of
Business Administration degree from the Getúlio Vargas Foundation
(1999). Mr. Prado also holds specialisation degrees in Tax Law
(2003) and in Corporate Law (2005) from the São Paulo Catholic
University.
Founded in 1942, Pinheiro Neto Advogados is one of the largest law firms in Latin America and one of the most well
established in Brazil. Its tradition of excellence is evident throughout its nearly 800 member legal and administrative
staff. The firm maintains offices in the cities of São Paulo, Rio de Janeiro and Brasília and also has an extensive network
of correspondents throughout the country.
Pinheiro Neto Advogados’ legal practice is divided into four practice areas: Corporate, Litigation, Tax, and Labour. Our
lawyers in each of these areas are, in turn, divided into teams of specialists dedicated to meeting each client’s special
needs.
The firm’s conduct has always been guided by an absolute commitment to ethical principles, by quality in human
relations, and by the duty to contribute to the social development of the community.
36
WWW.ICLG.CO.UK
ICLG TO: CORPORATE TAX 2010
© Published and reproduced with kind permission by Global Legal Group Ltd, London