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).
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).
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.).
Portuguese and English.
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 […]