Larissa Guimarães provides tax consulting services to domestic and international clients, focusing on direct and indirect taxation. Her practice covers, among other topics, the application of special customs regimes in projects with different contractual models and consulting on corporate reorganization transactions.

Larissa has experience in domestic and international taxation, including academic and professional work abroad. She has worked in advisory and corporate environments in Brazil and Europe, with exposure to complex transactions and different regulatory contexts.

Her professional career includes working in tax litigation, with project management, delivery coordination, and customer service for clients in different sectors, including oil and gas companies and maritime operators.

Training

• Master's degree in European and International Tax Law, Lund University, Sweden.

• LL.M. in Tax Law and Tax Accounting, Brazilian Institute of Capital Markets (IBMEC).

• Bachelor of Laws, Fluminense Federal University (UFF).

Experience

• Tax advisory services for corporate restructuring projects conducted in a Big Four environment.

• Legal advice on the implementation of the OECD's Pillar Two rules for a multinational group.

• Tax advisory services for shipyard projects, focusing on the application of available tax incentives and benefits.

• Strategic management of judicial and administrative tax litigation portfolios involving direct and indirect taxes, including risk analysis, contingency monitoring, and definition of procedural strategies.

• Direct involvement in a leading case before the Federal Supreme Court involving the constitutionality of municipal inspection fees on telecommunications antennas.

Articles and Publications

• “The Deductibility of Interest on Equity Capital Calculated in Previous Tax Years from the Calculation Base for Corporate Income Tax and Social Contribution on Net Income: an Analysis of CARF Case Law,” in 100 Years of CARF: A Tribute to Women, Lumen Juris, 2025.