Gustavo Brigagão

Founding Partner
Gustavo Brigagão

Graduated from the State University of Rio de Janeiro (UERJ) in Law in 1986. President of the Brazilian Fiscal Law Association (ABDF). Member of the Executive Committee of the International Fiscal Association (IFA). President of the British Chamber of Commerce of Rio de Janeiro (BRITCHAM-RJ). President of the Special Commission of the Brazilian Bar Association for the evaluation of the OECD Brazilian membership. Vice-President of Tax Law Permanent Forum of the Magistracy School of Rio de Janeiro. International Relations Director of the Center of Studies of Law Firms (Cesa). Director of the Federation of Foreign Chambers of Commerce (FCCE). Professor of Tax Law in the Law School of Cândido Mendes University (1995-2003). Professor of Tax Law in the postgraduate course of Fundação Getúlio Vargas Business School (FGV). Extremely active lecturer for the main tax law congresses, conferences and seminars held in Brazil and abroad.


Tax law, especially in indirect taxation on oil, gas, telecommunications, e-commerce, electrical energy, information technology, fashion, manufacturing, retail, and services. In-depth experience in structuring large sporting and leisure events, as well as in the analysis and review of legal bills, decrees, and regulatory acts that bear on tax matters

Professional Affiliations

Brazilian Bar Association, Rio de Janeiro, São Paulo, and Federal District sections. Brazilian Fiscal Law Association (ABDF).   Executive Committee of the International Fiscal Association (IFA). Latin American Fiscal Law Institute (ILADT).  British Chamber of Commerce of Rio de Janeiro (BRITCHAM-RJ).  Center for Studies of Law Firms (Cesa).  Federation of Foreign Chambers of Commerce (FCCE).


Columnist of electronic magazines.

Latest publications:

Questions related to administrative tax litigation: casting vote, efficiency bonus and the incompatibility between the Administrative Tax Appeals Board (CARF) and the exercise of advocacy in the tax administrative process.” Editora D’Plácido, Belo Horizonte.

Neutralizing hybrid financial instruments” (international tax studies.” Preface by Sergio André Rocha). Lumen Juris, Rio de Janeiro.

Transfer prices and customs valuation. (International tax law: tribute to Prof. Alberto Xavier). Quartier Latin, São Paulo.

Oil royalties: a legal and economic analysis in the federal State and taxation from the origins to the current crisis”. Preface by Antonio Augusto Junho Anastasia. Arraes Ed, Belo Horizonte.

Complexities of the Brazilian system of indirect taxation – would a single federal VAT be the solution?” (Brazilian taxation in development: studies in tribute to Professor Alcides Jorge Costa.)  IASP, São Paulo.

Taxation of the profits of foreign controlled and affiliated companies in the O&G sector – discussions on the extent of the new system instituted by Law Nº 12.973/2014.”  (Current taxation of profits: study of Law Nº 12.973/2014: from the legal accounting harmonization to the taxation of income abroad.) Noeses, São Paulo.

Consultor Tributário (Tax Consultant): Legal Studies – Editora Topbooks


Portuguese and English.