Reinaldo Ravelli Neto

Professional Experience

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, Capital Markets, Investment Funds, Real Estate Transactions, Transfer Pricing and Project Financing.

Work abroad

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. Ravelli has also been ranked by the Brazilian publication Análise Advocacia in the “Tax” category.

Academic Background

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.

Publications

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 AccorInvest on the main tax aspects of the carve-out of assets located in other Latin American jurisdictions, such as Colombia, Peru and Argentina, and of the sale of its hotel portfolio in Brazil in a BRL 1.7 billion transaction

• Advised Natura Cosméticos S.A. (“Natura”) on coordinating, structuring and reviewing the main tax aspects of the sale of Aesop (“Aesop”) in a US$ 2.5 billion transaction

• Advised Natura Cosmeticos S.A. (“Natura”) on structuring, coordinating and reviewing the main tax aspects for the acquisition of Avon Products 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”).

Languages

Portuguese, english and spanish.