Marcello Cimino joined the Firm in 2016 an integrates the tax practice group. He is a very experienced tax lawyer, with consolidated knowledge in Brazilian taxation. Since 2006, has accumulated experience as a tax planning and consultancy lawyer advising local and multinational clients from various sectors, including Oil & Gas, Energy, Mining, Petrochemicals & Infrastructure in a wide range of M&A and private equity deals. He has relevant passages in major auditing company, multinational group and full service law firms.
He graduated from Universidade Federal do Rio de Janeiro – UFRJ with a degree in Law, postgraduated in Tax and Finance Law from Universidade Federal Fluminense – UFF and holds a dual Master (MSc. / MA.) in Finance from Geneva Business School – GBS and London School of Business and Finance – LSBF.
Activities outside the office
Marcello has a notable teaching experience in LL.M/MBAs as a professor for some of the most distinctive Brazilian law universities and organizations since 2013 (Fundação Getúlio Vargas, Universidade Federal Fluminense and Universidade Estadual do Rio de Janeiro.
Author/co-author of several books/articles, such as:
– “Considerações sobre a MP nº 930/20”. Article published by Conjur (2020);
– “Crédito do ICMS nas operações de uso e consumo: eterna espera do contribuinte”. Article published by Estadão (2020);
– O Tratamento tributário do COST Sharing internacional no Brasil. (2020);
– Irresponsabilidade tributária e o direito do contribuinte. Article published by Migalhas (2017);
Portuguese, English and Spanish
Representative matters and clients
Kraton, Schlumberger, Transocean, EDF, Beadell, TAG, CGG, Chevron, Edison Chouest, Total Eren, Mitsubishi, MRO, NOV, Seadrill and State Grid.
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 […]
Rio de Janeiro approves Service Tax incentives for the carbon credit chain
In brief On June 12, 2023, the Rio de Janeiro Municipality enacted Law # 7,907/2023 (“Neutral ISS Law”) to promote the development of carbon credits market in the Municipality of Rio de Janeiro and encourage the reduction of greenhouse gas emissions. More details Aiming at attracting companies engaged in the development, certification and trading of carbon […]
Settlement program “Carioca em dia” enacted by the Municipality of Rio de Janeiro is already in effect
In brief On May 12th, the Municipality of Rio de Janeiro enacted Decree # 52,449/2023, establishing conditions and benefits for taxpayers to settle tax and non-tax debts enrolled as Municipal executable tax debt, to which triggering events took place until December 31st, 2022. Additional details Exception is made by the program to debts resulting from […]
The State of Rio de Janeiro regulates tax incentives for thermoelectric power plants
On September 21, 2021, the Rio de Janeiro State Governor issued Decrees 47,767 and 47,768, ruling on the special tax treatment granted to legal entities or legal entities consortia developed or intend to develop power plant projects in the State. These incentives are summarized below: Decree 47,767 – Law 9.214/21 – Power Plant Projects Decree […]
Reopening of the Tax Amnesty Program of Municipality of Rio de Janeiro
On 11 May 2020, the municipality of Rio de Janeiro reopened its tax amnesty program called “Concilia Rio.” The program was created through Law # 5.854/2015 and offers taxpayers the possibility to renegotiate their municipal tax debts, including but not limited to services tax (“ISS”), real state tax (”IPTU”) debts, whether registered or not on […]