Ana Carolina Martins specializes in direct and indirect taxation, tax planning, tax incentives, special tax regimes, ancillary tax obligations, and tax risk analysis.

His practice covers federal, state, and municipal matters, including the preparation of legal opinions, memoranda, and legal analyses addressing the legal, tax, and operational aspects of large corporations.

Ana Carolina also has experience in administrative and tax litigation, handling highly complex cases involving substantial amounts, monitoring tax inspections, and providing support during audits. Throughout her career, she has advised companies in a variety of industries.

His career combines consulting and litigation experience with a practical and strategic approach, focused on identifying risks, mitigating contingencies, and developing tax solutions tailored to clients’ operational realities.

Training

• LL.M. in Tax Law, Getulio Vargas Foundation (FGV-RJ) (2025)

• Continuing Education in the Extension Course on Tax Reform and Regulation, Rio de Janeiro State School of the Judiciary (EMERJ) (2025).

• Bachelor of Laws, Federal University of the State of Rio de Janeiro (UNIRIO) (2017).

Languages

• Portuguese, English, and Spanish

Experience

Acting as strategic tax advisor in highly complex cases, including, among others, the following:

• Tax consulting services related to tax incentives, investment subsidies, deemed credits, and the impact of legislative changes on the calculation of federal taxes.

• Preparation of legal opinions on tax risks related to the taxation of international royalty agreements, trademark use agreements, technology licensing agreements, and technical assistance agreements, including an assessment of contractual provisions and recommendations for mitigating contingencies.

• Tax advisory services for transactions in the automotive sector, including analysis of special tax regimes, ancillary obligations, tax documents, operational workflows, and risks related to changes in billing models.

• Consulting on the tax implications of federal programs targeting the automotive sector, including tax benefits, regulatory transition, and the application of constitutional tax principles.

• Consulting services for transactions involving the supply of equipment and supplies for vessels registered in the Brazilian Special Registry (REB).

• Analysis of tax risks related to the accrual and utilization of tax credits in interstate transactions and to ensuring that operational cash flows comply with applicable laws.

• Advising on strategic discussions involving the transfer of goods between establishments owned by the same entity, the management of accounts receivable, and the impact of binding precedents from the higher courts.

• Support for tax audits and due diligence, including analysis of tax contingencies, tax documents, tax liabilities, and risks related to business transactions.