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Paulo César Teixeira Duarte Filho

Tax Law, Foreign Investment

  • Assisted the representation of the European Union in Brazil in a leading case related to IPI at the Supreme Federal Court.
  • Advised the Government of Austria on the exclusion of Austrian holdings from the list of privileged tax regimes of the Federal Revenue Service.
  • Advised the Government of Austria on renegotiating the agreement to avoid double taxation with Brazil.
  • Advised a large multinational French cosmetics company in restructuring its supply chain operations in Brazil.
  • Assisted Luxottica in the acquisition and post-acquisition of the Óticas Carol group.
  • Assisted Canpack in the implementation of its factories in Ceará and Goiás.
  • Advised the investment of the Abu Dhabi Sovereign Fund (Mubadala) in the transition of the Mataripe Refinery, part of Petrobras' divestment process, especially in indirect and customs taxation.
  • Advised the Forbes & Manhattan Fund on the transition of the Petrosix Refinery, part of Petrobras' divestment process, especially in indirect and customs taxation.
  • Assisted the banking consortium in financing the GNA II thermoelectric plant, owned by Gás Natural Açu, especially in the tax aspects related to the plant's operations.
  • Assisted the world's largest producer of batteries and batteries in restructuring its supply chain network.
  • Assisted Move Infra in the analysis and modeling of the tax reform (PEC 45) for infrastructure sector companies.
  • Assisted the world leader in hot beverages in the development of new products from a tax perspective.
  • Advised numerous market-leading auto parts companies in eliminating the accumulation of ICMS credits.


Paulo is recognized as one of the leading lawyers in the tax field by international publications such as Chambers Global, Chambers Brazil, Legal500, Leaders League, Thomson Reuters, Best Lawyers, and International Tax Review. Clients report that "he can converge the most complex aspects of taxation in importation and supply chain and their consequences very clearly" and that "he has a very good commercial perception and always considers the business side."


  • Doctorate in Economic Law from the Vienna University of Economics and Business (WU).
  • Master of Laws (LL.M.) in Law from Ludwig-Maximilians-Universität in Munich (LMU).
  • Bachelor's degree in Law from the Federal University of Minas Gerais (UFMG).


Paulo is the partner responsible for the area of indirect (consumption) and customs taxation, with extensive experience in various business transactions, both national and international. Due to his expertise, he is one of the national references in complex chains and operations in regulated sectors, such as oil and gas, automotive, healthcare and its equipment, beverages, medicines, cosmetics, and energy, as well as international supply chain structures for foreign companies or national businesses with operations abroad.

Abroad, he worked at Ernst & Young and KPMG Auditores Independentes, both in Munich. In Brazil, he was a partner for over a decade at a specialized Tax and Foreign Investment law firm. He also has experience at the Office of the Attorney General of the National Treasury and at the Brazilian Federal Revenue Service.

Paulo is passionate about technology and sponsors the development of technological solutions for the tax world in the office, which enhances and brings accuracy and quality to the work developed by the team. He is the author of the books "Double Tax Treaties Policies of Brazil," "The Economic Double Taxation of Corporate Profits," "A Chat with Young and Future Lawyers," and "So Geht's... Dienstleistungen in Brasilien" (translation: "This Is How... Taxation of Services in Brazil"), as well as numerous coordinated books, co-authored works, and dozens of articles.

In addition to his work in law, Paulo also dedicates part of his life to philanthropy, serving on the Board of Directors of the institution Aldeias Infantis SOS Brasil (part of SOS Children’s Villages International), which focuses on children and adolescents in vulnerable situations. He also assists several other institutions in their activities.

He is the Executive Coordinator of the International Taxation Project of the Fiscal Studies Center of the Getúlio Vargas Foundation (NEF/FGV), a trusted lawyer for Advantage Austria, ABA Austria, and the Consulate of Austria in Brazil, and a member of various professional institutions and chambers of commerce.


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