Ciro César Soriano de Oliveira
FOUNDING PARTNER
LANGUAGES
WORK FRONTS FOR APPOINTMENT
Estate planning
Inbound and outbound investment structures
International taxation
Review of operations, contracts, and supply chains
Strategic consulting
Tax arrangements
Tax compliance
Tax disputes
Tax planning
Ciro César Soriano de Oliveira
Founding partner of Bratax, graduated in law from USP in 1993, MBA in Business Economics (FIPE, 2001), Executive MBA (Fundação Dom Cabral, 2013), LLM in Business Law (CEU Law School, 2018), and training in Disruptive Business Models (AESE Business School, Lisbon, 2019) and Mergers and Acquisitions (ISE Business School, 2019), Master’s student in International and Comparative Tax at the Brazilian Institute of Tax Law (IBDT).
He participated in the Special Committee on Tax Law of the OAB-SP, from 2016 to 2018, being associated with the Brazilian Institute of Tax Law (IBDT) and member of the Technical Tax Committee of the Brazilian Institute of Finance Executives (IBEF).
Ciro has been providing tax advice to large multinational groups for more than three decades, with a solid background in a large auditing firm, proficiency in consulting in direct taxation, foreign Investments, and corporate reorganizations, and outstanding work in conducting and managing strategic portfolios of administrative processes and tax lawsuits.
PUBLICATIONS
- Tributação em Bases Universais: o Conceito de Controle e as Operações de Inversão. In: FLÁVIO NETO, Luís; PEREIRA, Roberto Codorniz Leite (Orgs.). Tributação em bases universais: desafios atuais e futuros para o Brasil. São Paulo: IBDT, 2023.
- Transação tributária e negócio jurídico processual. In: SARAIVA FILHO, Oswaldo Othon de Pontes (Org.). Transação e arbitragem tributárias: obra atualizada à Lei n.° 14.375 de 2022. Belo Horizonte: Fórum, 2023.
- Falta tipicidade à imposição de multa nas cobranças de estimativas de IRPJ e CSLL. In Revista Consultor Jurídico. São Paulo: Conjur, 2020.
- Brazil Chapter, in Global Legal Insights – Corporate Tax. Coordenador: William Watson London: Global Legal Group, 2014 e 2015.
- Tax lawyers in the game and on stage: tax planning for athletes, sports leagues, entertainers and related persons, in Taxes, Newsletter of the International Bar Association Legal Practice Division. Dubai: International Bar Association (IBA) Annual Congress, 2012.
- O Supremo Tribunal Federal decide sobre a responsabilidade dos sócios pelas dívidas fiscais, in Revista Eletrônica de Direito Tributário,Ano 2, n. 9, Rio de Janeiro, 2012.
- Extensão do Princípio da Universalidade para Fins de Tributação pelo Imposto de Renda das Pessoas Jurídicas (IRPJ), in Revista de Direito Tributário Internacional, v. 5, p. 9–25, 2007.
- Dívida relativa ao FGTS – Responsabilidade dos sócios da empresa cindida, in Revista de Direito Tributário Atual, v. 17. São Paulo: IBDT, 2003.
