Woman with light brown hair wearing a navy blazer and beige sweater, posing with arms crossed against a wooden background.

Bruna Athayde

Lawyer

Bruna Athayde provides tax advice to national and international clients, with experience in structuring businesses and operations across various economic sectors. Her practice covers direct and indirect taxes, tax planning, and strategic consulting.

Bruna combines her expertise with a practical and communicative approach, assisting clients in risk mitigation and the pursuit of efficient tax solutions.

She is a co-author of publications on various tax topics, including works focused on tax reform, fuel taxation, and the impact of regulation on strategic sectors. She also has experience in administrative and judicial tax litigation, including the defense of companies in the oil and gas sector and maritime operators, as well as in monitoring tax due diligence.

Education

  • Postgraduate degree in Tax and Financial Law from the State University of Rio de Janeiro (UERJ).

  • Bachelor of Laws from the Federal University of Rio de Janeiro (UFRJ).

  • Additional training in international taxation, capital markets taxation, and corporate law applied to tax law.

Languages

  • Portuguese, and English.

Experience

  • Advice on the cancellation of a tax assessment related to the deductibility of leniency agreement expenses, exceeding R$ 1.5 billion.

  • Provided legal consulting in the structuring and implementation of energy generation and commercialization projects, focusing on Brazil’s largest thermoelectric plant dedicated to bioelectricity through biomass.

  • Advice on the implementation of the "Tax Free" regime in Brazil.

  • Direct involvement in tax reform, offering strategic consulting, drafting amendments, and conducting preventive impact analyses for various sectors.

  • Conducted due diligence for the acquisition of a large telecommunications company specializing in submarine cable infrastructure.

    Articles & Publications

  • "Challenges, Threats, and Opportunities in Legal Management." Chapter: "The Taxation of Marketplace Platforms: Challenges and Proposals" – 2023 • "Today and Tomorrow in Fuel Taxation." Chapter: "ICMS: Single-Phase Taxation and Ad Rem Rate for Fuels" – 2022

  • "Tax Reform: Taxation, Development, and Economy." Chapter: "A True Single-Phase Model for Fuel Taxation" – 2022 • "Taxation in Times of Pandemic: Before, During, and After." Chapter: "The Impacts of COVID-19 on the Tax Reform Debate in Brazil" – 2021

  • "Impacts of Tax Reform on Legal Practice," Análise Editorial – 2020