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.
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.
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.
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 […]
Trench Rossi Watanabe holds the in person event “Breakfast with Transfer Pricing: Normative Instruction 2.161/23”, in Sao Paulo
On December 5, at 9 a.m., the “Breakfast with Transfer Pricing – Normative Ruling 2,161/23” will take place at the São Paulo office. The event will be hosted by partners from the Tax group Clarissa Machado, Simone Dias Musa, Luciana Nobrega, Reinaldo Ravelli and Telirio Saraiva, as well as Ablfs McKfnzif partner Imke Gerdes, through […]
Law of São Paulo State approves changes to the tax settlement law – Law 17,843/2023
In brief On November 09, 2023, it was published Law No. 17,843/2023, in which essentially provides for the settlement of tax debts registered in the State of São Paulo as overdue liability certificates. The new law repeals the old legislation on settlements in the state of São Paulo that had been in force until then, […]
Recognition: Chambers Brazil — Transactional 2023
The results of the Chambers Brazil Transactional Guide 2023 have been released. Our transactional team was recognized in the following categories: Capital Markets; Corporate/M&A: The Elite; Environmental, Social and Governance; Tax Non-Contentious: The Elite; and Venture Capital. We also had 12 individual rankings for partners Adriana Stamato, Anna Mello, Clarissa Machado, Daniel Facó, Eduardo Herszkowicz, […]
Recognition: The Legal 500 Latin America 2024
Once again, our Firm has been featured in The Legal 500, one of the leading international directories focusing on legal research, involving the participation of clients and important market players. In the 2024 edition, we were recognized in 26 categories and had 61 lawyers mentioned. We had a total of 84 individual recognitions, 25 of […]