Practice Areas. Tax Planning and identification of opportunities to reduce tax burden;

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2 About the firm The firm is specialized in Tax Law, duly registered at the Brazilian BAR Association, State of São Paulo Chapter (OAB/SP), since 1995, under the No , comprising a team with extensive qualification and experience in this field of law. Our team is divided into the following units: (I) Administrative and Judicial Litigation and (II) Advisory. By dividing our teams in different units, we are following a trend in the industry, which is to have more and more specialized professionals. By doing so, we keep a close relationship with our clients, sending them up-todate technical information in relation to the matters that are under the responsibility of the firm. The firm invests in the continuous training of its professionals and in state-ofthe-art technological resources. We currently have partnerships with firms specialized in the field of corporate law. The union of such characteristics makes the firm an excellence center for the performed legal works, recognized by the constant retainer of large and mid size companies, including world wide famous multinational companies. 2

3 Practice Areas ADVISORY Tax Planning and identification of opportunities to reduce tax burden; Legal Opinions related to the validity and correct framing of tax operations in the respective governing legislation. ADMINISTRATIVE AND JUDICIAL TAX LITIGATION Drafting of answers and appeals against tax-deficiency notices; Development of specific legal arguments according to the fields of operation of the companies; Taking over the follow up of internal procedures of the companies with a weekly system maintenance through reports; Tax Liability Clearance Certificates and Certificates of Suspended Tax Liability; Solution to pending administrative and judicial tax cases in order to obtain the Certificates above. CORPORATE AND CONTRACTUAL LAW Assessment of tax consequences to contracts and corporate operations in general; Tax Advice in probate procedures and to individuals. Other Fields of Corporate Law With the objective of providing a complete assistance to our clients, we have partnerships with firms that specialize in other areas of Corporate Law (Labor, Contracts, etc.). COURSES Organization of training sessions and study groups related to tax law. 3

4 Partners MARIA RITA GRADILONE SAMPAIO LUNARDELLI OAB/SP No EDUCATION LL.B from Faculdades Metropolitanas Unidas - FMU in Specialization Degree in Tax Law from Centro de Extensão Universitária - CEU. Specialization Degree in Constitutional Tax Law from the Brazilian Institute of Tax Law - IBDT/USP. LL.M and ongoing Ph.D. from Pontifícia Universidade Católica de São Paulo - PUC/SP. PROFESSIONAL EXPERIENCE Professor at the Tax Law Specialization Course from the Brazilian Institute of Tax Studies - IBET and at COGEAE-PUC/SP and of the Tax Procedure Specialization Course from FGV/SP. Judge at the Tax Court of São Paulo - TIT from 2003 to AWARDS AND TITLES Member of study groups related to Tax Law and Tax Procedure. PUBLICATIONS Author of the book Lançamento, Processo Administrativo e Extinção do Crédito Tributário (Tax Assessment, Administrative Procedure and Discharge of Tax Liability - Quartier Latin Publication of LL.M Thesis. Co-author of the book Processo Tributário Analítico (Analytical Tax Procedure) - Noeses Co-author of the book Direito Processual Tributário: A dinâmica da interpretação - Estudos em Homenagem ao Professor Dejalma Campos (Tax Procedure Law: The interpretation dynamics - Studies in the Honor of Professor Dejalma Campos) - Revista dos Tribunais Co-author of the book Curso de Direito Tributário (Tax Law Course) - MP Editora LANGUAGES English. 4

5 Partners PEDRO GUILHERME ACCORSI LUNARDELLI OAB/SP No EDUCATION LL.B from Pontifícia Universidade Católica de São Paulo - PUC/SP in LL.M and Ph.D in Tax Law from Pontifícia Universidade Católica de São Paulo - PUC/SP. Specialization Degree in Constitutional Tax Law from the Brazilian Institute of Tax Law - IBDT/USP. Specialization Degree in Tax Law from Centro de Extensão Universitária - CEU. LL.M in Contract Law / from Instituto de Ensino e Pesquisa- INSPER/SP (former IBMEC). Specialization Degree in Corporate Law (Corporations Act) from Instituto Internacional de Ciência Sociais - IICS PROFESSIONAL EXPERIENCE Substitute Council Member of the Tax Resources Administrative Council - CARF/MF to Professor of the Tax Law Specialization Course at COGEAE-PUC/SP. Professor of the Tax Law Specialization Course at Fundação Getúlio Vargas - GVLAW/SP. Professor of the Tax Law Specialization Course at the Brazilian Institute of Tax Studies - IBET. Professor of the Tax Law Courses of the Brazilian IRS and of the State Revenue Office in São Paulo. Judge at the Tax Court of São Paulo - TIT from 2001 to AWARDS AND TITLES Awarded in 2009, 2010 and 2011 by the Magazine Análise Advocacia 500 with the Award Análise Advocacia 500, for being named on a survey made with large companies as one of the most admired tax layers in the Country. Named as Stand-out Tax Lawyer in Brazil by the Magazine Chambers

6 Partners Consultant of the Administrative Tax Litigation Committee of the State of São Paulo BAR Association. Member of the Superior Council of Legal and Legislative Matters of FIESP. PUBLICATIONS Author of the Book A Não Cumulatividade do ICMS - uma aplicação da teoria sobre as regras do Direito e as regras dos jogos (The Non Cumulativeness of State VAT - an application of the theory on the Legal rules and on the rules of games - Quartier Latin Publication of PhD Thesis. Author of the book Isenções Tributárias (Tax Exemptions) - Dialética Publication of LL.M Thesis. Co-author of the book Comentários ao Código Tributário Nacional (Comments on the Brazilian Tax Law Code) - MP Editores - 2nd edition Co-author of the book ICMS Aspectos Jurídicos Relevantes (Relevant Legal Aspects of State VAT) - Quartier Latin LANGUAGES English. Complete Resume: 6

7 Partners GUSTAVO MARTINI DE MATOS OAB/SP No EDUCATION LL.B from Universidade Mackenzie in Specialization Degree in Tax Law from IBDT/USP. Specialization Degree in Tax Law IBET. LL.M in Tax Law from USP. PROFESSIONAL EXPERIENCE Professor of the Post Graduation Course at GVLaw. Professor of the LL. M in Tax Law at the Social Sciences International Institute (IICS). AWARDS AND TITLES Member of the Brazilian Tax Law Institute IBDT. Member of the Tax Law Research Institute IPT. PUBLICATIONS Co-author of the book O Direito Tributário e o Mercado Financeiro e de Capitais (Tax Law and the Financial Market and the Stock Market) Dialética Co-author of the book Repetição de Indébito Tributário (Recovery of Undue Tax Payment) Quartier Latin Author of the article in the Revista Dialética de Direito Tributário No. 165 (June/2009): A compensação dos débitos relativos às estimativas mensais do IRPJ e da CSL. A extensão do inciso IX do parágrafo 3º do artigo 74 da Lei n /96. (The offset of tax liabilities related to the monthly estimates of Corporate Income Tax and Social Contribution Tax. The application of part IX of the 3rd paragraph of section 74 of Law No. 9430/96). LANGUAGES English and Italian. 7

8 Attorneys-at-Law CRISTINA CALTACCI BARTOLASSI OAB/SP No LL.B from Universidade São Judas Tadeu in Specialization Degree in Tax Law from the Brazilian Institute of Tax Studies - IBET. LL.M in Tax Law from Insper São Paulo - Instituto de Ensino e Pesquisa. Acting in the field of Litigation since Languages: English. FRANCO MESSINA RODRIGUES DA SILVA OAB/SP No fmessina@advocacialunardelli.com.br LL.B from Fundação Armando Alvares Penteado - FAAP in Ongoing MBA from Fundação Getúlio Vargas - FGV. Acting in the field of Litigation since 2006, participating in works to solve tax liability issues of companies and in defining strategies for drafting managerial litigation reports. Languages: English, French and Italian. 8

9 Attorneys-at-Law HELENA VICENTINI DE ASSIS OAB/SP No LL.B from Pontifiícia Universidade Católica de Campinas - PUC Campinas in Specialization Degree in Civil Law and Civil Procedural Law from Escola Paulista de Direito - EPD/São Paulo. Acting in the field of Litigation since Languages: English. LETÍCIA DE SOUZA ZUGAIB OAB/SP No lszugaib@advocacialunardelli.com.br LL.B from Universidade Católica de Salvador UCSAL in Specialization Degree in Tax Law from the Brazilian Institute of Tax Studies - IBET. LL.M in Tax Law from Pontifícia Universidade Católica de São Paulo PUC/SP. Acting in the field of Administrative Litigation since 2003, also taking part in Advisory works. Languages: English and Spanish. 9

10 Attorneys-at-Law PAULO TEIXEIRA DA SILVA OAB/SP No LL. B from Centro Universitário das Faculdades Metropolitanas Unidas - UNIFMU in Specialization Degree in Tax Law at the Brazilian Institute of Tax Studies - IBET. Acting in the field of Administrative Litigation since 2006, also taking part in Advisory works. Languages: English. RAFAELA DIALMA SCRIVANO OAB/SP No rdscrivano@advocacialunardelli.com.br LL.B from Universidade Paulista in Specialization Degree in Real State Law from Fundação Getúlio Vargas - FGV Law. Ongoing Post Graduation in Tax Law at Brazilian Institute of Tax Studies - IBET. Acting in the field of Litigation. Languages: Spanish. 10

11 Attorneys-at-Law VANESSA DAMASCENO ROSA SPINA - OAB/SP No vdrosa@advocacialunardelli.com.br LL.B from Universidade Paulista in Specialization Degree in Tax Law from Brazilian Institute of Tax Studies - IBET. Acting in the field of Judicial Litigation since 1999, also taking part in works of Administrative Litigation and to obtain regularization of the tax liabilities of companies. Languages: English. SIMONE BARBIERI FERNANDEZ sbfernandez@advocacialunardelli.com.br College Degree in Computer Science from Universidade São Judas Tadeu USJT in LL.B from Universidade São Judas Tadeu USJT in Course of Strategic Management in the Administration of Law Firms from Instituto Nacional de Ciências Sociais - IICS in Course in Legal Administration for Lawyers at GVLaw in Ongoing Course of Knowledge Management - a systemic and strategic view at GVPec. Acting in the field of Legal Administration, Information Technology, Knowledge Management and drafting of managerial litigation reports. Languages: English. 11

12 Interns BRUNO FITTIPALDI RAMOS DE OLIVEIRA ALVES DÉBORA MAIURI CRUZ PAULA PEREIRA ACHCAR STELLA MOREIRA LIMA THAÍS TEIXEIRA SIMÕES DE OLIVEIRA 12

13 Corresponding Firms Because of the specialization of the firm, our greatest concern is to have corresponding firms that have similar characteristics to ours. Based on this philosophy, we have corresponding tax law specialized firms located all over the country. Herein bellow we name a few examples: Belo Horizonte Brasília Campo Grande Cuiabá Curitiba Fortaleza Goiânia João Pessoa Londrina Manaus Natal Porto Alegre Recife Ribeirão Preto Rio de Janeiro Salvador Vitória 13