Professional experience

Giácomo is a member of the firm’s Tax and Energy departments, with an emphasis on helping both national and international clients.  

His scope of practice also includes tax support in corporate matters (mergers and acquisitions and reorganizations) and succession planning, besides outstanding performance with technology companies.  

He has written a number of articles and books on tax law. He is also a guest lecturer for graduate-level programs.  

 

Education

• Master’s degree in Economic and Financial Law from the University of São Paulo (USP), 2016;
• Specialist in Accounting, Controllership and Finance from the Accounting, Actuarial and Financial Research Institute Foundation (FIPECAFI), 2012;
• LLM in Tax Law from Higher Education in Business, Law, and Engineering (INSPER), 2009;
• Bachelor of Laws from the Mackenzie University Law School, 2006.

 

Publications

• Arbitragem tributária – Uma alternativa necessária – Algumas reflexões sobre o PL 4257/19 [Tax Arbitration – A Necessary Alternative – Some thoughts on PL 4257/19]. Ronaldo Kochem, Gabriel Stanton and Giácomo Paro. In: Migalhas, 10 Jun 2020;
• Tributação da Renda nos Planos de Opção de Compra de Ações [Taxation on Income from Stock Option Plans]. Editora Lumen Juris. 2019;
• Giácomo Paro and Luís Flávio Neto. Com a cabeça nas nuvens e os pés no chão? A tributação da renda no ambiente de cloud computing. Tributação da Economia Digital: Desafios, experiência internacional e novas perspectivas [With your head in the clouds and your feet on the ground? The taxation of income in the cloud computing environment.Taxation of the Digital Economy: Challenges, international experience, and new perspectives]. Coord: Alexandre Monteiro, Renato Faria and Ricardo Maitto. São Paulo: Saraiva Educação, 2018;
• A tributação no marketplace digital. Não são raras as discussões travadas acerca do papel das empresas detentoras dos marketplaces digitais [Taxation in the digital marketplace. Discussions on the role of companies that own digital marketplaces are not rare], In: Portal Jota, 03 June 2018;
• Tributação do investidor-anjo: reflexões e críticas [Angel investor taxation: reflections and criticism]. Receita Federal deveria ter instituído tributação diferenciada e benéfica. In: Portal Jota, 24 Aug 2017;
• Vetos deixam ISSQN desproporcional e podem prejudicar seriamente os municípios [Vetoes leave ISSQN disproportionate and can seriously harm municipalities], In: Conjur, 01 July 2017;
• Regulamentação para tributação dos rendimentos obtidos pelo investidor-anjo [Regulations for taxation of income obtained by angel investors], In: Conjur, 18 Jan 2017;
• A natureza da Selic para o TRF4. Os efeitos da decisão do tribunal na apuração do ganho de capital [The nature of Selic for TRF4. The effects of the court decision on the determination of capital gain], In: Portal Jota, 23 Nov 2016;
• Mudança em regra da RFB evita distorções sobre ganho de capital [Change in the RFB rule avoids distortions on capital gains], 26 Oct 2016;
• PARO, G.; Diniz, Rodrigo de Madureira Pará – A Lei nº 12.973 e a dedutibilidade das despesas com planos de pagamento baseados em ações [Law 12.973 and the deductibility of expenses with share-based payment plans]. In: Revista Dialética de Direito Tributário., v.237, p.37 –, 2015; 
• PARO, G.; Diniz, Rodrigo de Madureira Pará – As implicações das cláusulas de ajuste de preços e das contas escrow na tributação pelo Imposto de Renda [The implications of price adjustment clauses and escrow accounts on income tax taxation]. In: Revista Tributária e de Finanças Públicas., v.121, p.141 –, 2015; 
• PARO, G.; Guzman, Antonio Carlos M. – PIS e COFINS sobre as receitas decorrentes da alienação de bens do ativo não circulante em vista das novas regras contábeis [PIS and COFINS on revenues from the disposal of non-current assets in view of the new accounting rules]. In: Revista Dialética de Direito Tributário., v.236, p.41 –, 2015; 
• PARO, G.- PIS/COFINS Créditos Extemporâneos [PIS/COFINS Untimely Credits]. In: Revista Tributária das Américas., v.6, p.10 – 21, 2013; 
• Processo Administrativo Fiscal Federal [Federal Administrative Tax Proceedings] In: Tributação do Setor Industrial.1ª ed.São Paulo: Saraiva, 2013, p. 487-514; 
• Alterações na legislação do PIS e da COFINS [Changes in the PIS and COFINS legislation]. In: Jornal DCI. 2007.

 

Additional Activities

• Member of the Brazilian Institute of Tax Law (IBDT);
• Member of the International Fiscal Association (IFA);
• Associate and Counselor of the Brazilian Institute of Tax Arbitration and Transactions (IBATT);
• Post-graduate course lecturer for the Brazilian Institute of Tax Law (IBDT) and  the Pontifical Catholic University of Rio de Janeiro (PUC-Rio).