Larissa Guimarães provides tax advisory services to domestic and international clients, with a focus on direct and indirect taxation. Her practice includes, among other matters, advising on the application of special customs regimes in projects involving different contractual structures, as well as tax advisory in corporate reorganization transactions.

Larissa has experience in domestic and international taxation, including academic and professional experience abroad. She has worked in advisory and corporate environments in Brazil and Europe, with exposure to complex operations and diverse regulatory frameworks.

Her professional background also includes experience in tax litigation, involving project management, coordination of deliverables, and client service across different sectors, including oil and gas companies and maritime operators.

Education

• Master’s Degree in European and International Tax Law from Lund University, Sweden

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

• Bachelor of Laws from Fluminense Federal University (UFF)

Experience

• Tax advisory in corporate restructuring projects carried out within a Big Four environment.

• Legal consulting in the implementation of OECD Pillar Two rules for a multinational group.

• Tax advisory in a shipyard project focused 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 assessment, contingency monitoring, and definition of litigation strategies.

• Direct involvement in the leading case before the Supreme Court concerning the constitutionality of the municipal inspection fee on telecommunications antennas.

Articles & Publications

• “The Deductibility of Interest on Net Equity Calculated in Prior Fiscal Years from the Corporate Income Tax and Social Contribution on Net Profit Tax Base: An Analysis of CARF’s Case Law,” in “100 Years of CARF: A Tribute to Women,” Lumen Juris, 2025.