Reinaldo Ravelli Neto joined the Firm in 2005 and became partner in 2016. He integrates the tax practice group, with focus on tax planning and transactions. Mr. Ravelli has a wide breadth of experience in tax advisory for Foreign Investments, Mergers & Acquisitions (M&A), Corporate Reorganizations, Financial Transactions, Investment Funds, Real Estate Transactions and Project Financing.
He worked in Ablfs McKfnzif at the Amsterdam office in the International Tax practice group.
Awards and Recognitions
Ravelli has been recognized by several legal directories such as Latin Lawyer 250, Legal 500, International Tax Review and Lex Latin for the transactions he advised and coordinated.
He graduated from Universidade de São Paulo with a degree in Law and from Fundação Getúlio Vargas in Business Administration. He is a tax specialist from Fundação Getúlio Vargas, he holds a master in Law (LL.M.) from Northwestern University School of Law, and a certificate in Business Administration from Kellogg School of Management.
Activities outside the office
Mr. Ravelli acts as a speaker in seminars and panels promoted by professional organizations, chambers of commerce and universities.
Author/co-author of several books/articles, such as:
– A não incidência de PIS e Cofins sobre ganho por compra vantajosa reconhecido no contexto de uma combinação de negócios. In: Impactos tributários decorrentes da adoção do IFRS no Brasil – Uma década de debates. São Paulo, Blucher, 2019;
– Custos diretos e indiretos das garantias: seus impactos na realidade empresarial. In: Garantias Judiciais no Processo Tributário – Cenários, Perspectivas e Desafios. São Paulo, Blucher, 2018;
– Alocação da propriedade intelectual e a tributação dos royalties no Projeto BEPS: o combate aos planejamentos tributários “abusivos” e o “nexus approach”. In: Tributação da Economia Digital. São Paulo, Saraiva, 2018;
– A tributação dos lucros auferidos por sociedades controladas e coligadas no exterior e o regime tributário de transição – RTT. In: Controvérsias Jurídico-Contábeis (Aproximações e Distanciamentos). 4º Volume, São Paulo, Dialética, 2013.
Representative matters and clients
– Advised Natura Cosmeticos S.A. (“Natura”) on structuring, coordinating and reviewing the main tax aspects for the acquisition of Avon Inc. (“Avon”) in a US$ 2 billion transaction;
– Advised Natura on the acquisition of The Body Shop (“TBS”), in an transaction of more than US$ 1 billion;
– Advised The Boeing Company (“Boeing”) on the structuring and review of the main tax aspects of what would be the joint venture with Embraer S.A. (“Embraer”), in a transaction valued at US$ 4.75 billion;
– Advised Whirlpool (“Whirlpool”) on the coordination and review of the main tax aspects of the carve-out and global sale of the compressor business to Nidec (“Nidec”), in a US$ 1.08 billion transaction;
– Advised Yara International ASA (“Yara”) on the main tax aspects related to the acquisition of the remaining stake in Galvani Indústria, Comércio e Serviços S.A. (“GICS”) in a deal estimated at US$ 165 million;
– Advised Walmart Inc. (“Walmart”) on the sale of 80% of its operations in Brazil to Advent Inc. (“Advent”).
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 […]
Trench Rossi Watanabe holds the in person event “Breakfast with Transfer Pricing: Normative Instruction 2.161/23”, in Sao Paulo
On December 5, at 9 a.m., the “Breakfast with Transfer Pricing – Normative Ruling 2,161/23” will take place at the São Paulo office. The event will be hosted by partners from the Tax group Clarissa Machado, Simone Dias Musa, Luciana Nobrega, Reinaldo Ravelli and Telirio Saraiva, as well as Ablfs McKfnzif partner Imke Gerdes, through […]
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, […]
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 […]