Professional Experience

Clarissa Giannetti Machado Miras joined the Firm in 1999 and became partner in  2007 .

She is the Head of the tax practice group in Brazil and the Head of the Pro-Bono Committee, being a member of the Social Responsibility team of the firm. Her focus is tax consulting on corporate income and other federal taxes. Clarissa has extensive experience in the elaboration and analysis of global transfer pricing analysis and its effects vis-à- vis the local legislation. Clarissa has a wide breadth of experience in the assistance of clients for the development of efficient structures in M&A transactions, local and international restructurings, real estate and financing transactions. She also advises individuals on wealth management matters. 

Work abroad

She has worked for Ablfs McKfnzif, in the Chicago office, where she was member of the tax group focused on Latin America transactions. She also worked for Ablfs McKfnzif, in the Amsterdam office, where she was a member of the global transfer pricing group. She is registered with the New York Bar Association.

Awards and Recognitions

Clarissa has been recognized for her work in the tax field by the main legal directories.

She has been recognized as tax leader by Chambers Global and Latin America for the last 10 years.

She has been recognized as tax leader – award: “Woman in Tax” – by International Tax Review  (ITR) / 2020. She was also granted by ITR the individual award “Transfer Pricing leader of the Year 2019“.

Clarissa has been recognized as Brazilian tax leader  by LACCA/2020  (Latin American Corporate Counsel Association). She is frequently listed as tax leader in the corporate tax chapter from  “Who’s Who Legal: Brazil“, including in the 2020 publication.

Clarissa is also habitually listed in the tax awards granted by Leaders League and Latin Laywer 250, including those related to year 2020.

She was “highly recommended – tier 1” by Legal 500 in 2019 and included in the list of “Análise Advocacia 500” in the same year.

Academic Background

Clarissa graduated from Universidade de São Paulo do Largo São Francisco – USP  with a degree in Law and from Fundação Getúlio Vargas – FGV with a degree in business administration.  She also holds a master’s degree in Law (LLM) from Columbia University School of Law – New York/EUA, where she received the award “Harlan Fiske Stone Scholar” – Columbia University.


Clarissa is the author and co-athour of different publications, such as:

–  “Transfer Pricing 2021 Brazil” – Lexology GTDT (from Law Business Research).

–  Chapter: “Transfer Pricing – Brazil 2020” (from  IBFD Tax Research Platform).

– “Software taxes in Brazil: Begging for clarity” – 2019 (International Tax Review).

– “Brazil: Export Rules for 2008 transactions,” publicado no Tax Planning International Transfer Pricing, Vol. 10, No. 2, Fevereiro de 2009. (coautora)

– “Brazil: Transfer pricing rules applicable to export transactions carried in 2008,” publicado no Tax Planning International Indirect Taxes, Vol. 7, No. 1, Janeiro de 2009. (coautora)

– “Entraves fiscais do sistema tributário brasileiro ao investimento estrangeiro,” publicado como parte de workshop técnico organizado pelo IDB Integration and Regional Programs Department, por meio do INTAL, em junho de 2003. (coautora)

– Brazil: Restricting Tax Avoidance,” publicado no Inter-American Trade Report, Vol. 9, No. 9, Outubro de 2002 (USA). (coautora)

– “Strategic tax considerations for Brazilian Business Acquisitions”, publicado no Disclosure Transactions Magazine, Abril de 2001 (Brazil) e no Practical Latin America Tax Strategies, Julho de 2001 (USA). (coautora)

Representative matters and clients

Clarissa has been providing tax consulting services for relevant clients, such as Eaton, Siemens and Amcor/Bemis.

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