Filipe Richter represents clients in several types of tax litigation, preparing customized defenses, claims and appeals against administrative tax deficiency notices and judicial tax foreclosures. He also regularly handles administrative requests and judicial lawsuits on behalf of clients, including the presentation of oral arguments in several Brazilian Judicial and Administrative Courts.

Mr. Richter provides tax advice and tax planning to Brazilian and foreign clients on corporate and international tax matters. He also counsels national and international clients on the tax implications of mergers and acquisitions (M&A) in Brazil and conducts legal due diligence on related tax matters. Mr. Richter works with clients across a variety of industries including automobile, metallurgy, engineering, communication, logistic, education, marketing, tourism, IT, financial, oil & gas and energy.

Clients value Mr. Richter’s ability to effectively handle VAT and excise tax issues for import transactions and sales of merchandise in Brazil, municipal taxes for services rendered in Brazil and abroad, corporate and individual income taxes. He also advises on social security contributions imposed on individuals and corporations, in addition to taxation of telecommunication services and energy.

Mr. Richter advises companies on import and export transaction taxes and related customs duties, including import and export transactions within Mercosul. He also handles the application of provisions of the Tax Treaties that Brazil is party to and Brazilian transfer pricing rules. Mr. Richter is called upon to review and provide input on judicial and administration tax petitions drafted by colleagues.

Bar Admissions
Brazilian Bar Association in Sao Paulo (OAB/SP); and Sao Paulo Bar Association (AASP).

Education
• LL.M, International Tax Law, Wirtschaftsuniversität, Vienna, Austria, 2013
• Specialization, Tax Law, Fundação Getúlio Vargas (FVG), São Paulo, 2008
• Continuing Professional Development (CPD), Tax Accounting, Associação Paulista de Estudos Tributários (APET), São Paulo, 2005
• LL.B, Universidade Presbiteriana Mackenzie, São Paulo, 2004

• Service Tax (ISS) on Activities of Health Plan, Fund Management and Leasing will be Shared Between the Municipalities of the Service Provider and the Client

  By Filipe Richter |September 2020

Additional Articles• “Exchange of Information for Tax Purposes” , chapter: Exchange of Information for the Assistance in the Collection of Taxes under Article 27 of the OECD Model Convention”, Linde Verlag, 2013