Cristiano Carvalho

Practice Areas

Cristiano Rosa de Carvalho has been practising since 1993 in tax advisory and litigation, providing assistance to clients in various sectors. He has acted in the tax planning and in the administrative and judicial representation of Brazilian and foreign companies in the areas of energy, tourism, agribusiness, telecommunications, entertainment, construction, food and drugs, among others. Currently, his projects are focused in the area of international and domestic tax planning, negotiation of tax incentives for the implementation of industrial plants, reimbursement of tax credits in major industries and taxation in infrastructure projects.

Brazilian BAR Association

OAB/ BA 11.37A
OAB/RS 35.462
OAB/SP 159.185
OAB/PR 72.968
OAB/RJ 216.759
OAB/SC 56.402
OAB/DF 66.478
OAB/MG 208.829
OAB/PE 54.844

Education and Academic Performance

Education

Professorship in Tax Law, Universidade de São Paulo (2011)
Post-Doctorate Studies in Law and Economics, University of California, Berkeley (2007)
LL.D. in Tax Law, Pontifícia Universidade Católica of São Paulo (2006)
LL.M. in Tax Law, Pontifícia Universidade Católica de São Paulo (2001)

Academic Performance

Professor of Tax Law and International Taxation in the Corporate and Business LLM Program at Unisinos.
Invited Professor at the Post-Graduate Courses at Universidade de São Paulo (USP), at Pontifícia Universidade Católica def São Paulo (PUC-SP), at Fundação Getúlio Vargas (FGV), at Universidade Federal do Rio Grande do Sul (UFRGS) and at Instituto Brazileiro de Estudos Tributários (IBET).

Acknowledgements

Client Choice Award 2016 – Winner in Brazil’s Corporate Tax category, one of the most important prizes in the legal world, where the winners are chosen through research conducted by companies’ legal departments, and in-house counsel lawyers select external attorneys who best rendered legal services to them.
Legal 500: LatinAmerica 2015 – Recognized in the área of Tax Law.
Legal 500: Latin America 2014 – Recommended in the area of Dispute Resolution, earning high praises from clients who cited his “extensive knowledge and broad business acumen”.
Microsoft Award for Scholarship in Law and Economics – Latin American and Iberian Association of Law and Economics (2008).
Best Book of 2005/2006 for Theory of Legal System (Teoria do Sistema Jurídico). Law, Economy and Taxation. Associação Paulista de Estudos Tributários – APET (2006).

Publications

Books

Theory of Tax Decision. Saraiva and Indesta (2013)
Legal Fictions in Tax Law. Noeses (2008) and Instituto Pacífico (2012)
Economic Analysis of Tax Law. Grijley (2011)
Theory of the Legal System. Law, Economics, Taxation (2005)

Articles

Tax Planning. Simulation and Indirect Legal Transaction. Fiscal Lawsuits. Revista de Direito Tributário, v. 116 (2012)
The “social solidarity” in tax law. Revista de Finanças Públicas e Direito Fiscal, v. 4 (2010)
Trusts and tax planning. Revista Tributária das Américas, v. 1 (2010 – co-authorship with Fabiano Deffenti)

Professional Memberships

Brazilian Bar Association (RS, SP, PR, RJ, SC, DF, MG, PE)
American Bar Association (Ex-Vice-Chair of Tax Committee, Section of International Law, from 2007 to 2012)
Tax Academy of the Americas – ATA. Founder and President
Law and Economics Institute of the State of RS – Founder and member
Brazilian Law and Economics Association – ABDE. Founder and Vice-President
Portuguese Bar Association – Lisbon (OAP 62504L)

Languages

English (fluent)

CMT Lawyers occupies a prominent and leading position in the area of business law, with a growing presence and distinction in the main business centers of the country, recognized by the main national and international publications of law firm rankings, such as Chambers & Partners, Legal 500 and Análise Advocacia and Chambers & Partners as one of the best law firms in the south of the country in business law.