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 integrates the Global Pensions Group, in cooperation with BakerMcKenzie offices.
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;
Published the Law which approves payroll tax exemption system – CPRB – until the end of 2023
In brief Regarding the subject “Social Security Contributions upon Gross Revenues – CPRB” regulated by Law n. 12,546/2011, we inform that, on December 31, 2021, President of the Republic sanctioned payroll tax exemption system until the end of 2023, by Law no. 14,288/2021, which is already in effect. More details Therefore, the rule now approved […]
PAT: new rule limits the deduction of the expenses
In brief Please be advised that, on November 11 2021, the Decree 10,854/2021 was published to change the rules applicable to the deduction of the expenses related to the Workers Meal Program (Programa de Alimentação do Trabalhador – “PAT”) from the basis of the Corporate Income Tax (“IRPJ”). More details Indeed, said Decree changed the wording […]
Disclosure of the “Accident Prevention Factor” – FAP applicable to 2022
Please be advised that, on September 30 2020 (Thursday), 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 2022. FAP is a multiplication factor – that varies from 0,5 to 2,0 […]
Debts relating to profit sharing may be included into tax settlement agreement until august 2021
On May 18, the Federal Treasury and the Federal Revenue of Brazil jointly published the Notice 11/2021, which elected “Profit Sharing – PLR” as the first tax thesis subject to a TAX SETTLEMENT AGREEMENT based on Law no. 13,988/2020 and Ordinance ME nº. 247/2020. The adhesion term is from June 01st to October 31st, 2021. […]