Maria Rita Ferragut joined the Firm in 2019. With 25 years of experience, she is the lead partner of the Tax Law group, acting with a focus on Tax Litigation, at the federal, state and municipal levels.
Awards and Recognitions
Maria Rita Ferragut received the CARF Award for Monographs in Tax Law – 2010 (Prêmio CARF de Monografias em Direito Tributário 2010) from the Administrative Council for Tax Appeals.
She has been recognized for her work in Tax by the main national and international legal directories such as Chambers & Partners, The Legal 500, Leaders League, Análise Advocacia Mulher and Análise Advocacia 500.
Full professor in Tax Law at Universidade de São Paulo (USP), holds a doctorate and a master’s degree in Tax Law from Pontifícia Universidade Católica de São Paulo (PUC/SP) and graduated from Pontifícia Universidade Católica de São Paulo (PUC/SP) with a degree in Law.
Activities outside the office
She is a Law professor at Instituto Brasileiro de Estudos Tributários (IBET) and Pontifícia Universidade Católica (PUC/COGEAE). She has already taught at Pontifícia Universidade Católica de São Paulo (PUC/SP), INSPER and Fundação Instituto de Administração (FIA/SP). She was an assistant professor in the master’s and doctorate in Tax Law at Pontifícia Universidade Católica de São Paulo (PUC/SP) and Universidade de São Paulo (USP) for 12 years. Participates in several congresses and seminars in the country.
Former Vice-Chairman of the Tax Litigation Commission of the Brazilian Bar Association – OAB/SP. Vice-President of the Tax Law Commission of São Paulo Lawyers Institute – IASP. Member of the board of the Advocacy Defense Movement – MDA. Director of WIT – Woman in Tax Brazil. Ex-member of the board of Geraldo Ataliba Institute of Public and Business Law- IGA/IDEPE.
Author of several books and co-author of more than 70 books/articles, such as:
- “Responsabilidade tributária“. 4ª ed. São Paulo: Noeses;
- “Presunções no direito tributário“. 2ª ed. São Paulo: Quartier Latin;
- “As provas e o direito tributário“. 2ª ed. São Paulo: Saraiva.;
- “Eficiência probatória e atual jurisprudência do CARF. São Paulo“: Almedina, 2020. (co-author);
- “Compliance no direito tributário“. São Paulo: RT, 2018 (co-author);
- “Medidas de redução do contencioso tributário e o CPC/2015“. São Paulo (co-author);
- “PRODIREITO: Direito tributário: programa de atualização em direito” 1ª ed. São Paulo: Artmed Panamericana,2017. v.2.174p.(co-author).
Representative matters and clients
- Opinions for several foreign and Brazilian companies on the attribution of tax liability to administrators and economic groups;
- Advising on the defense of federal, state and municipal tax assessments, as well as sponsoring legal actions of various types for companies such as Bosch, IBM, Santander, Itaú, BRF, Bayer, Serveng and Banco Safra.
Portuguese and English.
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 […]