Marcella Bazoni Albanez joined the Firm as an intern in 2013 and became an associate in 2016. She integrates the Tax practice group, with focus on tax and social security controversy and litigation at judicial and administrative levels. Ms. Marcella has a wide breadth of experience with payroll tax, with strong knowledge in social security contributions, severance fund (FGTS) and income tax.
She graduated from Universidade Presbiteriana Mackenzie with a degree in Law and from Fundação Getúlio Vargas – FGV with a postgraduate degree in Tax Law.
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 […]
Brazil: Superior Court will analyze the limitation of the calculation basis for third-parties contributions
In brief The Superior Court has scheduled the judgment of Theme 1.079 for October 25th (Wednesday), at 2pm. This subject discusses the application of the monthly limit of 20 minimum wages to identify the calculation basis of the social contributions to third parties, such as Salário-Educação, SEBRAE, SESI/SENAI, SESC/SENAC etc., which usually represent a significant […]
Brazil: Disclosure of the Accident Prevention Factor – applicable to 2024
In brief Please be advised that, on September 30 2023 (Saturday), the Social Security Department website released on the Internet the new “Accident Prevention Factor” (“FAP”) rate for each company, which will have a direct impact on company’s payroll social contributions for the year 2024. In more detail FAP is a multiplication factor (that varies from […]
News and deadlines for submitting Foreign Assets statement for Brazilian Central Bank and Individual Income Tax Return 2022
In brief Brazilian taxpayers can already submit their Declaration of Foreign Assets to Brazilian Central Bank (the so called “DCBE”), which is due on April 5, 2022 (until 6pm). The Individual Income Tax Return 2022 (calendar year 2021) shall be submitted by Brazilian tax residents by April 29, 2022. More details Brazilian taxpayers can already […]