Partner in the Tax practice area at Demarest, Roberto Pinatti Casarini holds a master's degree in Tax Law from Fundação Getulio Vargas (FGV), as well as a specialization in Tax Law and a bachelor's degree in Law from the University of São Paulo (USP). He has solid experience in M&A operations and in the financial and capital markets, which has resulted in extensive experience in tax planning, structured operations, international taxation, corporate reorganizations and private equity. He concentrates his practice in tax consultancy (direct taxes) and on M&A projects in the following sectors: finance, real estate, infrastructure, agribusiness, mining and technology. He also represents taxpayers in administrative and judicial disputes related to tax. He is a guest professor of tax in various courses, including: MBA (BSSP), specialization (IBDT) and undergraduate (ESPM).
- Advised, as tax consultant, several financial institutions, such as: Banco Citibank, Banco Itaú Unibanco, Banco Itaú BBA, BNP Paribas, Bank of America Merrill Lynch, Banco Brasil Plural, Banco BTG Pactual, Banco Brasil Plural, Banco Morgan Stanley and NDB.
- Advised MRV in the acquisition of 51% of AHS Residential.
- Advised Vale on tax aspects related to product flow structures, corporate restructuring and ESG projects.
- Advised Syngenta on M&A transactions and tax issues related to the calculation of IRPJ and CSLL.
- Advised Alvarez & Marsal in the creation of a SPAC.
- Master’s degree in Tax Law from Fundação Getulio Vargas (FGV-SP), São Paulo, Brazil (2021)
- Specialization in Tax Law from the University of São Paulo (USP), São Paulo, Brazil (2010)
- Bachelor of Laws from the University of São Paulo (USP), São Paulo, Brazil (2007)
- Author of the article “Tributação do ganho de AVJ: redução de capital com a entrega de ativos” [“Taxation of AVJ gain: capital reduction with the delivery of assets”], published in Revista de Direito Contábil Fiscal, São Paulo, 2021.
- Author of the article “Redução de capital com a entrega de ativos e o valor justo” [“Capital reduction with the delivery of assets and fair value”], published in “Controvérsias Jurídico-Contábeis”, vl. 2, Atlas, São Paulo, 2021.
- Author of the article “Distribuição desproporcional de dividendos entre acionistas pode ser ferramenta útil” [“Disproportionate distribution of dividends among shareholders can be a useful tool”], Conjur, São Paulo, 2020.
- Author of the chapter “A Tributação pelo Imposto sobre a Renda dos Lucros Auferidos mas não Distribuídos por Controladas e Coligadas Não Residentes” [“Taxation by Income Tax on Profits Earned but not Distributed by Non-Resident Subsidiaries and Affiliates”], in the book “Sistema Tributário, Legalidade e Direito Comparado” [“Tax System, Legality and Comparative Law”], 1st edition, Editora Fórum, Belo Horizonte, 2010.
- Portuguese, English and Spanish