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Roberto Codorniz

Roberto Codorniz


Partner of the tax area at Maneira Advogados, dedicated mainly to consultancy and administrative and judicial tax litigation, especially international taxation issues. Professor of the Professional Master's Degree in International and Comparative Tax Law at IBDT and several postgraduate courses in Tax Law in the country. Author and co-author of several specialized articles on tax matters.



Education


  • Graduate in Law from Fundação Getúlio Vargas School of Law in São Paulo (FGV Direito SP).
  • Specialization in Tax Law from the Education and Research Institute (INSPER)
  • Master's degree in Law and Development from the Fundação Getúlio Vargas School of Law in São Paulo (FGV Direito SP)
  • LLM. in International Tax Law from Wirtschaftsuniversität Wien (WU)
  • Doctorate in Economic, Financial and Tax Law from the University of São Paulo (USP)

Relevant Publications


  • PEREIRA, R. C. L.; UTUMI, A. J. A. ; CANEN, D. ; FROTSCHER, G. ; PIENKOWSKA, I. ; KREKLAUGH, J. ; SCHMIDT, N. ; BRESCIANI, P. P. . Chapter 1 – Basic Issues of Tax Systems in Brazil and Germany. In: Gerrit Frotscher; Vera de Hesselle. (Org.). Comparison of Brazilian and German Tax Systems – Report on a seminar of Brazilian and German Tax Professionals. 1st ed.Baden-Baden: Nomos, 2024, v. 1, p. 13-64.

  • PEREIRA, R. C. L.; UTUMI, A. J. A. ; CANEN, D. ; SCHMIDT, N. ; BRESCIANI, P. P. ; PIENKOWSKA, I. ; BARTSCH, G. ; KREKLAUGH, J. . Basic Issues of Tax Systems in Brazil and Germany. In: Ana Claudia Akie Utumi; Marco Antonio Verissimo Teixeira; Gerrit Frotscher; Vera de Hesselle. (Org.). Comparison of the Brazilian and German Tax Systems. 1ed.São Paulo: IBDT, 2024, v. 1, p. 1-39.

  • PEREIRA, R. C. L.. International Taxation of Softwares and the New Agreements of Bitributação. In: Ricardo Mariz de Oliveira; Rodrigo Maito da Silveira. (Org.). Tax Law: Tribute to the 50th anniversary of the IBDT. 1ed.São Paulo: IBDT, 2024, v. , p. 871-904.

  • PEREIRA, R. C. L.; LESSA, D. M. ; LIMA, D. S. . Interest on Own Capital in Brazilian Law and the European Experience in the Fight against Pro-indebtedness. CURRENT TAX LAW, v. 54, p. 97-121, 2023.

  • PEREIRA, R. C. L.. Pillar Two and Developing Countries: The Perils of Jurisdictional Blending. World Tax Journal, v. 15, p. —–, 2023.

  • PEREIRA, R. C. L.. The Brazilian Case Law on the Single Tax Principle: a Case of Tax Treaty Override. INTERTAX (DEVENTER), v. 50, p. 265-276, 2022.

  • PEREIRA, R. C. L.. Superior Court of Justice and the Principle of Single Taxation. Journal of Current International Tax Law, p. 106-138, 2022.

  • PEREIRA, R. C. L.; RIBAS, P. H. G. . Tax Standards, Inductive Efficiency and Business Recovery: A Critical Analysis of the Innovations Introduced by Law n. 14.112/2020. CURRENT TAX LAW, v. 51, p. 340-366, 2022.

  • PEREIRA, R. C. L.; NOCETTI, D. A. . The Function of the Will in the Determination of the Tax Residence of the Natural Person in Brazil. JOURNAL OF INTERNATIONAL ECONOMIC AND TAX LAW, v. 16, p. 111-157, 2021.

  • PEREIRA, R. C. L.; NOCETTI, D. A. . The Accounting Recognition and Taxation of Tax Debts Arising from Court Proceedings. CURRENT TAX LAW, v. 48, p. 460-491, 2021.

  • PEREIRA, Roberto Codorniz Leite. International Fiscal Cooperation and Information Exchange. São Paulo: IBDT, 2020.

  • PEREIRA, R. C. L.; NOCETTI, D. A. . Tax residence of the natural person and double taxation of income. Jota, 14 August. 2020.

  • PEREIRA, Roberto Codorniz Leite. The Emergence of Transparency and Exchange of Information for Tax Purposes on Request as an International Tax Custom. INTERTAX (DEVENTER), v. 48, p. 624-641, 2020.

  • PEREIRA, R. C. L.. Does it make sense to tax dividends?. Jota, 29 Mar. 2020.

  • PEREIRA, R. C. L.; INOUE, W. T. O. . Startup costs of investments in Brazil: debt-to-equity swap as an alternative approach. Law & Taxes – German-Brazilian Chamber of Commerce and Industry, p. 23 – 25, 02 Mar. 2020.

  • PEREIRA, Roberto Codorniz Leite. Transfer Pricing Control in Transactions with Intangibles in the Context of BEPS and the Loss of Hegemony of the Arm’s Length Principle. In: Marcus Lívio Gomes; Luís Eduardo Schoueri. (Org.). International Taxation in the Post-BEPS Era: Global Solutions and Peculiarities of Developing Countries. 2nd.Rio de Janeiro: Lumen Juris, 2019, v. , p. 345-381.

  • SCHOUERI, Luis Eduardo; PEREIRA, Roberto Codorniz Leite. International Taxation and Domestic Law. In: MARTINS, Ives Gandra da Silva (Org.). Tax Research: International Taxation and Domestic Law. Porto Alegre: Lex Magister, 2018, p. 499-541.

  • PEREIRA, Roberto Codorna Leite. Chapter 22 – Arbitration in International Tax Law and Taxpayers’ Rights: A comparative and critical approach. In: MAJDANSKA, Alicja; TURCAN; Laura (Eds) OECD Arbitration in Tax Treaty Law. Vienna: Linde, 2018, p. 493-517.

  • PEREIRA, Roberto Codorna Leite. Decisional Consequentialism and its Relevance for Tax Law. In: Current Tax Law, v. 38, p. 158-183, 2017.

  • PEREIRA, Roberto Codorna Leite. The Controversial Application of Article 112 of the CTN in Administrative Judgments: the Study of the ‘Petrobras’ Case. In: Revista Dialética de Direito Tributário, v. 237, p. 120-138, 2015.

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