Professional experience

Raphael’s advises clients on Tax, Corporate Law and M&A, Banking and Fintechs and Capital Markets. As a dual-qualified legal advisor (Brazil, and the UK – England and Wales) his practice focuses on advising both domestic and international clients. His practice includes advising on tax consultancy matters in a wide range of transactions (including public and private M&A, debt and equity markets transactions, and group reorganisations) as well as on matters involving international taxation, transfer pricing and cross-border transactions.
Past experiences include being part of the M&A and international tax team of a Big Four, in-house tax counsel in an investment bank and senior positions in other renowned Brazilian law firms and English tax chambers.

 

Education

PhD Candidate at the Institute of Advanced Legal Studies, University of London;

Master in Sciences (High Mer.) in Accounting and International  Tax from the London School of Economics and Political Sciences (LSE), 2013;

Post-Graduation in Corporate Law from the Fundação Getulio Vargas (FGV), 2011;

Post-Graduated Extension on Tax Auditing and Accounting from the Fundação Getulio Vargas (FGV), 2010;

Bachelor of Laws from the Catholic University of Rio de Janeiro (PUC-Rio), 2009.

 

Publications

• Os métodos de preços de transferência na nova sistematica. Preços de Transferência e o Padrão OCDE (Lei n. 14.596/2023 e IN n. 2.161/2023) [Transfer Pricing Methods under the system. Transfer Pricing and the OECD standard]. Coord: Jimir Doniak Jr., Marcelo Magalhaes Peixoto and Bruna Camargo Ferrari. São Paulo:  Editora MP, 2023;
• Aspectos tributários do download de software: equívocos comuns e implicações decorrentes da edição do Convênio  CONFAZ n.º 181/2015.  Tributação da Economia Digital – Desafios no Brasil, experiência internacional e novas perspectivas [Tax Aspects on downloading software: common misinterpretation and implications of CONFAZ Rules No. 181/2015. 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;
• Escrituração Contabil Fiscal e o PRL. Manual de Preço de Transferência  [Digital Tax Recording tax return and the Price minus Profit calculation method. Transfer Pricing Manual], Coord: Francisco Lisboa Moreira, Leonardo Freitas de Moraes Castro. São Paulo. Quartier Latin, 2018;
• Tax Ruling No. 06/2015 and WHT over increase of Shareholder’s Equity with Know-how. Newsletter Recht & Steuern (Deutsch-Brasilianische Industrie- und Handelskammer). 2016;

Waiver, Potential tax impacts and possible alternatives. Revista da Câmara de Comércio Sueco-Brasileira (SBCC) e da Câmara de Comércio Noruego-Brasileira [Swedish-Brazilian Chamber of Commerce Newsletter and Norwegian-Brazilian Chamber of Commerce Newsletter. 2015;

• Debêntures perpétuas e instrumentos híbridos. Valor Econômico [Perpetual Bonds and Compound Financial Instruments]. 2014;
• Tratados tributários internacionais. Valor Econômico [International Tax Treaties].  2014.

 

Atividades Adicionais

Member of Instituto Brasileiro de Direito Tributário (IBDT);
Member of International Fiscal Association (IFA);
Member of the Brazilian Association for Financial Law (ABDF)
Member of the Latin America Tax Policy Forum (LATPF);
Member of the Law Society of England and Wales;
Member of the Honourable Society of tbe Gray’s Inn.