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 Baker McKenzie 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”).
COVID-19 – The tax rate of the Ta...
IN BRIEF The Brazilian Federal Government has once more reduced to zero the tax rate of the Tax on Financial Transactions (IOF) levied on credit operations contracted between December 15 and 31, 2020. COMMENTS On December 11, 2020, the Brazilian Government published Decree No. 10,572, which amended Decree No. 6,306 / 07 and reinstated the […]
Ordinance of Ministry of Economy no. 53...
On September 29, 2019, the Minister of Economy Mr. Paulo Guedes issued the Ordinance ME no. 531 creating the Federal Tax Administration Committee (“COSAT”), which is liable to issue and establish binding precedents for the Administrative Tax Appeals Council (CARF) and National Treasury’s General Prosecution Office (PGFN). The aforementioned Ordinance does not foresee, in the […]