Paulo Roberto Gomes de Carvalho joined the Firm in 2010. He integrates the tax practice group, with focus on taxation upon compensation. Mr. Paulo Carvalho has a wide breadth of experience in the social security contributions income tax, strategic compensation, stock plans, expatriations and private pension.
He graduated from Pontifícia Universidade Católica de São Paulo with a degree in Law, and also holds a master’s degree in Constitutional Tax Law from Pontifícia Universidade Católica de São Paulo and Pension Funds from FIPECAFI.
Activities outside the office
Mr. Paulo Carvalho is a member of the Special Committee for Tax litigation at the São Paulo Bar Association – OAB/SP (2019/2021).
Portuguese, English and Spanish
Representative matters and clients
– Assisted several industries, services providers, tech companies and investment funds with taxation upon compensation;
– Represented several industries, services providers, tech companies and investment funds in administrative and judicial cases involving taxation upon compensation;
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: e-Social is challenged in court
In brief Under the terms of the updated eSocial Manual and Executive Declaratory Act CORAT 13/2023, Employers are obliged to declare in the Federal Revenue Digital Bookkeeping System (“eSocial”) and DCTWFWeb final and unappealable Labor Court decisions as of October 1, 2023, with the consequent payment of social security contributions via Federal Revenue Collection Form […]
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 […]
Brazil: Law no. 14,689/2023 – the return of the tie-breaking rule in favor of the Tax authorities at the administrative level (CARF)
In brief We inform you that on September 21, 2023, it was enacted the Law no. 14,689/2023, as a result of the sanction, with vetoes, by the Vice-President of the No. 2,384/2023, with the purpose of disciplining the proclamation of judgment results in the event of a tie vote within the scope of the Administrative Council […]