Professional experience

Pedro Demartini has been advising the largest Brazilian conglomerates and global multinationals in tax matters for the better part of the last 2 decades. These years of experience enables him to provide efficient solutions to tax issues across the board, including structuring, advisory and litigation.

Demartini focuses his practice on indirect taxes, especially in tax litigation at the federal, state, and municipal levels, representing clients from many different economic sectors, such as technology, retail, oil and gas, and agribusiness.

He has wide experience in procedures and measures aimed at tax regularization, negotiations with public entities and agencies, and resolution of tax controversies, as well as preventive measures, which include risk mapping and counseling in inspection processes.

His practice also involves drafting legal opinions, strategic planning, and tax consulting in general, in addition of assisting clients in matters related to tax liability, mergers and acquisitions, and company audits.

 

Education

• Master’s degree in Tax Law from Fundação Getulio Vargas (FGV) – 2020;
• Specialist’s degree in Tax Law from the University of São Paulo (USP) – 2010;
• Bachelor of Laws from Universidade Presbiteriana Mackenzie – 2008.

 

Publications

• Plataformas Digitais: A Intermediação dos Serviços de Transporte e o Local da Prestação sob a Perspectiva do ISS. In: Tributação da Economia Digital, 3ª Edição, Revista dos Tribunais, 2022;
• Projeto de Lei 367/2020: a indispensável adequação do TIT/SP à sistemática de precedentes vinculantes do CPC. In: O Estado de São Paulo, 2021;
• Plataformas Digitais: A Intermediação dos Serviços de Transporte e o Local da Prestação sob a Perspectiva do ISS, in Tributação da Economia Digital, 2ª Edição, Revista dos Tribunais, 2020;
• Grupos Econômicos e o Parecer nº 4/2018 da Receita: A silenciosa ampliação do conceito de interesse comum no fato gerador. In: JOTA, 2019;
• Observatório do TIT: Direito ao crédito de ICMS – Um levantamento sobre a jurisprudência em casos de aquisição de fornecedor inidôneo e outras situações, 2018;
• Tributação da Importação de ‘Softwares de Prateleira’ via Download. In: Revista Eletrônica de Direito Tributário da Associação Brasileira de Direito Financeiro, 2014;
• Parecer PGFN nº 396/2013 – Os Efeitos da Sistemática dos Artigos 543-B e 543-C do CPC na Atuação da Receita Federal do Brasil. In: Revista Eletrônica de Direito Tributário da Associação Brasileira de Direito Financeiro, 2013.

 

Additional Activities

• Researcher at the Center for Tax Studies at FGV – Law School of São Paulo (NEF FGV/SP);
• Member of the Tax Law Center at FGV – Law School of São Paulo (Taxation of the Digital Economy);
• Associate and member of the Tax Efficiency Working Group of the American Chamber of Commerce (AMCHAM/SP);
• Associate and member of the Legal Commission of the Japanese Chamber of Commerce and Industry in Brazil.