Rafael Malheiro

Rafael Malheiro

Email: rafaelmalheiro@felsberg.com.br

Phone: +55 (11) 3141-3630

City: São Paulo

Language: Portuguese and English

Linkedin: Rafael Malheiro

Practice Areas:

  • Tax

Profile

Rafael is a partner in the firm’s Tax department. With more than 20 years’ experience, Rafael is a specialist in the tax aspects of domestic and cross-border corporate reorganizations and M&A transactions. Rafael has vast experience in accounting and corporate law matters related to tax planning. He advises clients on administrative litigation, non-resident taxation, transfer pricing, corporate income tax matters and on the tax aspects of bankruptcy reorganizations and the restructuring of distressed groups. Rafael is recognized by Chambers and Partners, The Legal 500 and Leaders League.

Professional Associations

  • Admitted to the São Paulo branch of the Brazilian Bar Association (OAB/SP)

Education

  • Specialization in Corporate Finance, Laboratório de Finanças da Fundação Instituto de Administração da Universidade de São Paulo (FIA/FEA/USP)
  • LL.B., PUC-SP – Pontifícia Universidade Católica de São Paulo

Publications

  • Ganhos e perdas de capital na alienação de participações societárias sem perda de controle (in Impactos Tributários Decorrentes da Adoção do IFRS no Brasil, editora Blucher, 2019, p. 99-110.
  • Tributação direta vs. Tributação indireta na economia digital: reflexões sobre os impactos da concentração de tributos sobre o consumo em detrimento da tributação sobre a renda para a praticabilidade de e a justiça fiscal (in the book Tributação da Economia Digital, Desafios no Brasil, experiência internacional e novas perspectivas, Editora Saraiva Jur, 2018, p. 866-880).

Experience

Rafael’s recent experience includes advising:

  • The winning consortium on the best tax structure for developing the projected USD 2 billion bridge from Salvador to Itaparica;
  • A Brazilian digital startup focused on solutions for connecting brands and consumers through customer loyalty, on the tax implications of the Initial Coin Offering of its cryptocurrency; and
  • A construction company in tax planning strategies applied to sale of real estate in Brazil.

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