Alessandra Machado Villas Boas joined the Firm in 1996 and became partner in 2007. She integrates the Tax Planning practice group, with focus on international trade, customs compliance and indirect taxes. Ms. Machado has a wide breadth of experience in international trade agreements, structuring import and export transactions, special customs regimes and taxation of the information technology sector.
She has worked in Ablfs McKfnzif San Francisco office as an associate in the International/Commercial Practice Group.
Awards and Recognitions
Alessandra has been recognized for work by legal directories such as International Tax Review as Indirect Tax Leader from 2015 to 2021 and as Women in Taxes from 2016 to 2021. She has also been listed as a recommended lawyer in International Trade by Legal 500 Brazil (2018, 2019 and 2020/21).
She graduated from Universidade de São Paulo with a degree in Law.
Activities outside the office
Alessandra is a frequent speaker in trade compliance and tax conferences in Brazil and abroad.
Author/co-author of several books/articles, such as:
– Brazilian Chapter of the IBDF publication on Transfer Pricing & Customs Valuation (co-author);
– Brazilian Chapter of the book Dual-Use Export Controls in International Transit and Transhipment, WorldECR, 2017 (co-author).
Trench Rossi Watanabe is awarded the CESA Gender Equality Seal
Trench Rossi Watanabe has received the CESA Gender Equity Seal in the highest category entitled “Highlight”. This award recognizes law firms that have solid Diversity, Equity and Inclusion initiatives, taking into consideration several fronts, such as internal commitment, strategic planning, communication and participation rate. With a female majority in leadership for years, this recognition reinforces […]
Brazilian Federal Revenue issues a new Ruling on Customs Valuation
In June 23, 2022, the Brazilian Federal Revenue published the Normative Ruling 2,090/22, which provides for the declaration and inspection of the customs value of imported goods. The Normative Ruling 2,090/22 provides for relevant changes in comparison to previous rulings, amongst which we highlight the following: Prohibition of the application of transaction value when the […]
The Federal Government publishes a Decree that excludes the THC from the customs value
On 06/07/2022, the Federal Government issued Decree No. 11,090, which excludes from the customs value the terminal handling costs (“TCH”). The Decree No. 11,090 amends Article 77 of the Customs Regulation (Decree No. 6,759/2009), which lists the amounts that should be included in the customs value. The customs value is the Import Duty basis. For […]
Brazilian Federal Revenue modifies the import and export customs clearance procedure
On 03/18/2022, the Brazilian Federal Revenue issued Normative Instruction No. 2,072/2022, which brought relevant changes on the import and export customs clearance. The Brazilian Federal Revenue can now require several documents from the importer when there are doubts about the price charged in the import operation, in cases where the goods are parameterized for the […]
Ordinance of Ministry of Economy no. 531: Committee to issue and establish binding precedents for the CARF and PGFN (restatement of case law)
On September 29, 2019, the Minister of Economy Mr. Paulo Guedes issued the Ordinance ME no. 531 creating the Federal Tax Administration Committee (“COSAT”), which is liable to issue and establish binding precedents for the Administrative Tax Appeals Council (CARF) and National Treasury’s General Prosecution Office (PGFN). The aforementioned Ordinance does not foresee, in the […]