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”).
Brazil: The Senate begins their analysis of the Income Tax Reform under the ordinary rite
In brief The Brazilian Federal Senate received for consideration the Bill of Law of the Income Tax Reform (PL 2337/2021) approved by the Chamber of Deputies on 09/02/2021. The Brazilian Federal Senate received for analysis and voting the Bill of Law of the Income Tax Reform (PL 2337/2021) approved by the Chamber of Deputies on […]
Brazil: Income Tax Reform approved by The Chamber of Deputies on 09/02/2021. It will now be sent for consideration of the Senate
In brief On 09/02/2021, the Plenary of the Chamber of Deputies approved Bill of Law 2,337/2021 (PL 2337/2021), which relates to the tax reform of the Income Tax and the Social Contribution on Net Profits. The legislative house confirmed by phone that the consolidated and final text of PL 2337/2021 has not yet been officially […]
Brazil: Income Tax Reform approved by The Chamber of Deputies on 09/01/2021 overnight, but ammendments will be voted today and the Bill of Law may still be changed
On 09/01/2021 overnight, the Plenary of the Chamber of Deputies voted and approved Bill of Law 2,337/2021, which relates to the tax reform of the Income Tax and the Social Contribution on Net Profits. The approved Bill of Law was the replacement one presented by Rapporteur Celso Sabino (PSDB-PA). However, it cannot yet be considered […]
Brazil: The rapporteur of the Income Tax Reform officially presents changes to the original proposal, but voting is uncertain and may still suffer ammendments
In brief On 08/12/2021, Congressman Celso Sabino (PSDB-PA), the rapporteur of the Brazilian Income Tax reform Bill of Law (PL 2,337/2021), officially presented changes to the original bill proposed by the Federal Government. The Bill of Law published on 12/08/2021 (which includes the changes made by Celso Sabino) replaces the original bill. Although this is, […]