CEAD and Sergio André Organized Seminar about the New Income Tax Regulation


CEAD and Sergio André Organized a seminar covering some of the main aspects of the new income tax regulation. The event was held at IBMEC, in Rio de Janeiro. In addition to coordinating the seminar, Sergio André spoke about the international tax-related provisions of the new income tax regulation. To view the presentations of the seminar (in Portuguese), click here.

Sergio André Rocha was Appointed as Rapporteur of the Rio de Janeiro Tax Reform Commission


The Rio de Janeiro Tax Reform Commssion (“Commission”) was created by Governor Wilson Witzel through Decree No. 46,573, of February 12 2019. In accordance with article 3 (ii) of this Decree, Sergio André Rocha was appointed as the Commission’s rapporteur. The focus of the Commission’s work is to present technical studies that can be converted into proposals for the improvement of the country’s tax system in all levels (federal, state, and municipal). To view Decree No. 46,573 (in Portuguese), click here.

Open Access: Book “Troca de Informações para Fins Fiscais”


We have made available the full-length of the book ““Troca de Informações para Fins Fiscais”, written by Sergio André Rocha. The book’s foreword was written by Professor Alberto Xavier. The focus of this study was to present a system for the protection of taxpayer’s rights in the context of the exchange of tax-related information. To access the book, click here.

2018 Tax Issues in Review 2


Sergio André spoke at the Seminar “2018 Developments in Tax Law”, which was organized by ABDF (Brazil’s IFA Branch) on December 10, 2018. He participated in the panel on “Tax Court’s Decisions on Tax Planning”.

2018 Tax Issues in Review 1


ABRADT and Escola Superior Dom Helder Câmara organized the Seminar 2018 Tax Issues in Review, which was held on December 07, 2018, in Belo Horizonte. Sergio André spoke at the panel on developments in CARF’s decisions.

Sergio André Spoke at a Seminar Organized by DRJ/RJ


Sergio André was one of the speakers in the seminar “Legal Reasoning and Dispute Resolution”, which was organized by the First Instance Tax Court in Rio de Janeiro (“DRJ/RJ”). He joined the opening panel and spoke about current trends in administrative procedures and the implementation of mutual agreement procedures in Brazil.

New Article: Taxation of Transactions with Software


Sergio André and Mariana Cavalcanti de Jesus co-authored the article “ICMS Levy on the Electronic Commerce of Software” (“A Incidência do ICMS sobre o Comercio Eletrônico de Software”). To view the full-length of the article (in Portuguese), click here.

Seminar in Chile on the Legal Aspects of the O&G Sector


Sergio André Rocha spoke at the seminar “Energy, Oil and Gas”, which was held in Santiago, Chile, on November 16, 2018. Sergio André’s presentation covered the importance of the courts to the legal certainty of the taxpayers in the oil and gas sector. To view the presentation (in Portuguese), click here.