Marcelle joined the Firm as a law clerk in 2013 and as an associate in 2015. She integrates the Tax group, with focus on indirect and direct tax consulting and trade and commerce matter. Marcelle has experience in taxation of several sectors (media, technology, consumer goods, pharmaceutical, chemical, among others), both involving local and international transactions. Marcelle also has extensive knowledge of customs valuation, tariff classification, customs special regimes, import and export controls, as well as foreign trade agreements.
She has worked in Baker & Mckenzie office in Zurich in the Tax and Wealth Management group.
She graduated from Pontifícia Universidade Católica de São Paulo with a degree in law. She holds aN LL.M. degree in Tax Law from Insper, with extension in Master of Law and Economics from the University of St. Gallen, Switzerland, with full scholarship from the Lemann Foundation.
Activities outside the office
Marcelle is a member of the Customs Committee of the Brazilian Bar Association (2019-2021 term).
Author/co-author of several articles, such as:
- Brazilian Chapter - Doing Business in Brazil - SWISSCAM
- Importações indiretas: solução ou problema - Estadão
- Carta branca à multa aduaneira - Valor Econômico
- Ministério da Economia altera condições para concessão de ex-tarifários - Estadão
- A reformed Mercosur? Don't hold your breath - Latin Lawyer
- Dual-use Export Controls in International Transit and Transhipment - Capítulo sobre Brasil - WorldECR
- Autuações em importações por encomenda: mais um desafio aos contribuintes - JOTA
- Questões polêmicas sobre apuração de haveres na dissolução parcial de sociedade limitada - Análise segundo a Jurimetria - Revista dos Tribunais
The Brazilian Supreme Court decides for...
In brief On February 24, 2021, the Brazilian Supreme Court (“STF”) finalized the trial of Direct Unconstitutionality Actions 1,495 and 5,659 that addressed whether software related transactions should be taxed by ISS (Municipal Service Tax) or ICMS (VAT State Tax). By majority of votes, STF decided for the exclusive levy of ISS over such transactions, […]
Changes on the Transfer Tax – ITC...
On August 13th, Legislative Bill nº 529/2020 (“Bill 529/20”) was published, proposing changes on the transfer tax (“ITCMD”) legislation in the State of Sao Paulo. The purpose is to equalize the deficit from the negative effects of the COVID-19 pandemic on public revenue and recover part of the State’s investment capacity. The main changes addressed […]
Ministry of Economy announces definitiv...
On August 17, the Ministry of Economy published a note on its website announcing the definitive shutdown of the SISCOSERV system. According to the note, the intention is to reduce bureaucracy and facilitate the business environment in Brazil, in line with the recent Economic Freedom Law. Back in June of this year the Government published […]