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.
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 […]
Decree n° 47.002/2020 RJ – O&G ONSHORE Activities – COVID-19
In compliance with human dignity and the right to access fuel and gas supply, the State of Rio de Janeiro has enacted special Decree n° 47.002/2020 authorizing the maintenance of O&G industry onshore activities during the state of public calamity in the State of Rio de Janeiro. Note that despite this authorization, any public gathering to perform […]
Decree n° 46.982/2020 – Postponement of Payments of debts registered at the Rio de Janeiro State Attorneys Debtor’s List (“Dívida Ativa”) – COVID-19
The Rio de Janeiro State enacted the Decree n° 46.982, March 20, 2020, postponing the payments of Installments of debts for at least 60 days. This measure comprise tax debts and non-tax debts registered at the Rio de Janeiro State Attorney debtor’s list (“Dívida Ativa”). The referred postponement can be revoked before the end of […]