Telírio Saraiva joined the firm in 2015 and 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.
Prêmios e Reconhecimentos
Lawyer recognized by the Latin American Corporate Counsel Association as one of the leading lawyers in tax law in the region (LACCA Approved 2021).
He holds a master’s degree in Tax Law from Fundação Getúlio Vargas and a law degree from Universidade Salvador (UNIFACS).
Atividades Acadêmicas / Palestras
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).
Obras e Publicações
Author/co-author of several works and publications, such as:
– “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;
– “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;
– “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;
– “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;
– “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.
Portuguese and English
Casos e clientes representativos
– Legal and tax support in a Leniency Agreement in the amount of BRL 3.3 billion;
– Expertise in strategic cases involving federal administrative litigation in the total amount of approximately BRL 8 billion, covering various taxes;
– 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.).