

Telirio Pinto Saraiva
Expertise: Tax
telirio.saraiva@trenchrossi.com
+ 55 11 3048 6571
OAB SP - Nº
411078
Professional Experience
Telírio Saraiva is specialist in tax consultancy and federal tax litigation, having started his career in an accounting audit company – “Big Four”. He has extensive experience with corporate restructuring projects, tax audits, legal opinions, due diligence, tax benefits review, tax planning involving legal and accounting issues, strategic administrative tax litigation and wealth management.
Awards and Recognitions
Lawyer recognized by the Latin American Corporate Counsel Association as one of the leading lawyers in tax law in the region (LACCA Approved).
Academic Background
He holds a master’s degree in Tax Law from Fundação Getúlio Vargas and a law degree from Universidade Salvador (UNIFACS).
Activities outside the office
Telírio works as a Collaborating Professor in the subject “Taxation on service and income” in the Master in International Tax Law at the Brazilian Institute of Tax Law (IBDT).
Publications
Author of the book “Ágio pago pelo sócio controlador: fundamentos tributários e contábeis” (Editora Lumen Juris) and author/co-author of several works and publications, such as:
- “Avaliação de participações societárias a valor justo na vigência do RTT”, article published in the book “Contabilidade, IFRS e Tributação – Volume 1; Editora Quartier Latin; Co-author: Marcos Vinicius Neder;
- “Permuta de bens e direitos: tributação de renda não realizada pela jurisprudência administrativa”, article published in the book “Realização da Renda. Estudos em Homenagem a Ricardo Mariz de Oliveira”; Editora D’Plácido; Co-author: Marcos Vinicius Neder;
- “Reorganização societária: efeitos fiscais do deemed cost e de diferenças de depreciação”, article published in the book “Impactos tributários decorrentes da adoção do IFRS no Brasil: uma década de debates”; Editora Blucher; Co-author: Clarissa Machado;
- “Elementos de Conexão e Digitalização da Economia”, article published in the book “Tributação Internacional e Digitalização da Economia”; Editora Letramento; Co-author: Adriana Brito;
- “Licenciamento de software para controladas no exterior: questões relevantes”, article published in the Revista de Direito Tributário Contemporâneo (RDTC); Editora Thomson Reuters; Co-author: Reinaldo Ravelli;
- “Contribuição para o PIS/PASEP e COFINS e o Ganho por Compra Vantajosa”, article published in the book “Planejamento Tributário: Limites e Desafios Concretos”, Editora D’Plácido; Co-author: Marcos Vinicius Neder;
- “Disciplinas de realização do ágio e o art. 65 da Lei nº 12.973/14: interpretando a norma de transição”, article published by Fundação Getulio Vargas Research Paper Series; Co-author: Elidie Palma Bifano;
- “Mudança de status de residente fiscal para não residente e o ADI nº 1/2016”, article published in the book “Planejamento Patrimonial e Sucessório: controvérsias e aspectos práticos”, Editora Dialética; Co-author: Marcos Vinicius Neder;
- “Subvenção para investimento: interpretativo da Lei Complementar 160/2017”, article published in the Revista de Direito Tributário Contemporâneo (RDTC); Editora Thomson Reuters; Co-author: Marcos Vinicius Neder;
- “Tratamento tributário das perdas contabilizadas no patrimônio líquido”, article published in the book ” Controvérsias Jurídico-Contábeis – Volume 2″; Editora Atlas; Coautor: Marcos Vinicius Neder;
- “Compensação de ofício de prejuízos fiscais: reconhecimento de direito de crédito pela União antes do trânsito em julgado”, article published in the book “Interseções entre o Direito Financeiro e o Direito Tributário”; Editora D’Plácido; Coautor: Marcos Vinicius Neder;
- “Imposto pago no exterior: tratamento do crédito no cenário de prejuízo da investidora brasileira”, , article published in the book “Temas Atuais em Tributação Internacional”; Trench, Rossi e Watanabe Advogados; Coautor: Marcos Vinicius Neder;
- “Nova restrição a amortização de ágio deve impactar mercado transacional”, article published by Estadão;
- “Responsabilização indiscriminada de dirigentes”, article published by Valor Econômico newspaper; Co-author: Marcos Vinicius Neder;
- “Tributação e saída definitiva do país”, article published by Valor Econômico newspaper; Co-author: Lavinia Junqueira;
- “Carta branca à multa aduaneira”, article published by Valor Econômico newspaper; Co-author: Marcelle Silbiger;
- “PIS e Cofins e a descarbonização da economia”, article published by Valor Econômico newspaper; Co-author: Coautora: Adriana Stamato;
- “IOF na repatriação de exportações”, article published by Estadão; Co-author: Marcos Vinicius Neder e Carolina Secches;
- “CARF restringe a compensação de tributos pagos no exterior”, article published by Jota; Co-author: Thales Stucky;
- “Restrição aos créditos do PIS e da COFINS pelo impairment de ativos”, article published by Jota; Co-author: Adriana Stamato;
- “Carf reconhece prevalência das convenções internacionais em matéria tributária”, article published in the Jota; Coautor: Thales Stucky;
- “Brasil no contrafluxo: incremento da tributação nas reorganizações societárias”, article published by Jota; Co-author: Clarissa Machado;
- “Inexistência de fraude na inobservância da trava de 30%”, article published by Jota; Co-author: Livia Riccioti.
Representative matters and clients
- Expertise in strategic cases involving federal administrative litigation in the total amount of approximately BRL 10 billion, covering various taxes;
- Legal and tax support in a Leniency Agreement in the amount of BRL 3.3 billion;
- Support to the repatriation of approximately BRL 450 million regarding the Special Regime for Exchange and Tax Regularization – RERCT;
- Support to a family succession of approximately BRL 2.5 billion in assets;
- Expertise in strategic litigation cases regarding the collection of inheritance tax (ITCMD) in the amount of approximately BRL 600 million;
- Support to entities of various segments – with emphasis on the cosmetics, petrochemical, retail, civil construction and energy industries – in consultancies involving the examination of foreign income taxation, transfer pricing and the effects of Law nº 12.973 / 2014 (operations including goodwill recognition, fair value valuation of assets and liabilities, investment subsidies, leasing, public service concession contracts, etc.).
Languages
Portuguese and English.
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