Cláudio Mangoni Moretti joined the Firm in 2001 as partner and founder of the Porto Alegre Office. He is a member of the Tax Practice Group, working with focus on tax litigation. Claudio M. Moretti has extensive experience in judicial and administrative tax litigation, both with respect to direct and indirect taxes. In addition, for over 25 years he has been advising national and foreign companies on local and international tax planning.
Claudio has a wide breadth of experience in the Tax planning for M&A projects of Brazilian companies; corporate structuring of foreign investments; tax structuring and risk analysis of corporate reorganizations; tax consultancy related to the operational activities of companies in the most diverse sectors; acting with local and superior courts in tax and corporate disputes; acted as arbitrator in private arbitrations involving tax issues.
Awards and Recognitions
Claudio has been recognized for his work in tax by the main legal directories such as ITR – International Tax Review, LACCA Approved, Análise Advocacia 500, Chambers Latin America, Leaders League and Latin Lawyer 250.
He graduated from Universidade Federal do Rio Grande do Sul with a degree in Law and he also holds a master’s degree in European Law from European Institute of the University of Saar – Germany.
Activities outside the office
In addition, Claudio M. Moretti was professor of Private International Law at the Faculty of Law of the Pontifícia Universidade Católica do Rio Grande do Sul.
English, German and Spanish
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 […]
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: 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 […]
Brazil: Private Equity Investment Funds – FIP: Changes to the income tax rules applicable to the non-resident investors
In brief Law No. 14,711, resulting from the conversion of Bill No. 4,188/2021, was published on October 31st. Among several provisions, this new law changes the requirements to benefit from the zero rate of Income Tax applicable to both income and capital gains of non-resident investors (“NRI”) in Private Equity Investment Funds (“FIP”). Below we […]
Chamber of Deputies approves Bill of Law that taxes investments abroad and Brazilian closed-end funds
In brief On October 25, 2023, in an Extraordinary Deliberative Session of the Plenary of the Chamber of Deputies, the Final Draft of Bill 4,173/23 (“PL”) was approved, which provides for the taxation of income earned by Brazilian individuals tax residents on financial investments, controlled entities and Trusts abroad, as well as the automatic taxation […]