Sergio André Rocha EN - Sergio André Rocha

Annual Lecture at the University of Amsterdam/IBFD’s Advanced Master’s in International Tax Law

February 16, 2020

On February 12, 2020, Sergio André went to the University of Amsterdam for his anual class at the advanced LL.M. hosted by UvA and the IBFD. This year, the class was about developing countries’ international tax policy, having Brazil’s international tax policy as background.

Brazil’s Accession to the OECD and Transfer Pricing Reform

February 16, 2020

On December 18, 2019, Brazil’s Revenue Office and the OECD held a seminar in Brasília to discuss the reform of the country’s transfer pricing legislation. Sergio André participated in three of the four panels of the seminar. He had the opportunity to talk about the options for alignment of Brazil’s transfer pricing rules, building tax … Read More

Income Tax Reform

February 15, 2020

Sergio André published an article analysing the income tax reform proposed by Brazil’s Revenue Office. In summary, tax authorities argue that IFRS accounting has made Income Tax calculation a very complicated affair and they are proposing changes to make the calculation of federal taxes more independent from accounting entries. To read the article (in Portuguese), … Read More

The Future of Transfer Pricing in Brazil

February 15, 2020

Sergio André published an article in Kluwer International Tax Blog analyzing Brazil’s accession to the OECD and its most challenging tax topic: changing the country’s transfer pricing rules. The article, titled “The Future of Transfer Pricing in Brazil”, is available in this link.

Lecture at the Brazilian Institute for Oil, Gas and Biofuels (IBP)

January 23, 2020

On September 17, 2019, Sergio André participated in closing panel of the I Tax Seminar of the Oil and Gas Industry, organized by the Brazilian Institute for Oil, Gas and Biofuels (IBP). Sergio André spoke about the relation between the Income Tax taxable base and and Special Participation taxable base. Bruno Fonti from Petrobras and … Read More

V CARF Seminar

January 20, 2020

For one more year, Sergio André participated in the tax seminar organised by the Administrative Council of Tax Appeals (CARF). On September 04, Sergio André joined the round table on tax reform. The video with the debate (in Portuguese) is available here. The debate begins at 1:06.