Roberto Duque Estrada

Founding Partner
Roberto Duque Estrada

Graduated from the Pontifícia Universidade Católica University of Rio de Janeiro (PUC-Rio) with a Bachelor of Law degree in 1994.  Assistant Professor of Tax Law at the Business Administration School at PUC-Rio (1997-1999).  Professor of International Tax Law at PUC-Rio (1999).


Tax consultancy, judicial and administrative tax litigation, national and international tax planning, and succession planning.

Professional Affiliations

Brazilian Bar Association, Rio de Janeiro (1994), São Paulo (2004), and Brasília (2006) sections. Rio de Janeiro Trade Association Governance and Compliance Committee. Director of the Brazilian Fiscal Law Association (ABDF). Center for Studies of Law Firms– CESA. International Fiscal Association (IFA). Member of theTax Committee of the International Bar Association (IBA). Member of the Board of Directors of Monteiro Aranha S.A


Monthly tax consultancy column for the Internet site Consultor Jurídico (CONJUR) (2011-2018).

“Unconstitutionality of the taxation ofthe insolvency estate and the financial institution in extrajudicial liquidation (art. 60 of Law Nº 9.430/96).”  Revista Dialética de Direito Tributário, no. 43, (São Paulo, 1998).

“Taxation of the profits of controlled and affiliated companies abroad. The interpretation of the concept of “employment” in art. 1º, par. 2º, “b”, “4” of Law Nº 9.532/97. Analysis of the jurisprudence of the Taxpayers´ Council on the matter.” Revista de Direito Tributário Internacional, no. 9, (São Paulo 2008).


Co-authored publications:

“The Services Tax (ISS) of professional service companies and the Supplementary LawNº 116/03, the ISS and the Supplementary Law LC 116,” (São Paulo, 2003).

“Incorporation of losses to partners´ account: legal nature and fiscal aspects.” Revista Dialética de Direito Tributário, no. 148, (São Paulo, 2008);

“Countries with favorable taxation and privileged fiscal systems.” Revista Dialética de Direito Tributário, no. 168, (São Paulo, 2009).

“The development of a multilateral instrument: the case 15 of the BEPS project, international taxation in the post-BEPS era.” (Rio de Janeiro, 2016).

“The undue expansion of the concept of “technical service” by administrative acts and the violation of the exclusive jurisdiction rules stated in the treaties against double taxation.” Estudos da Tributação Internacional (International Tax Studies), (Rio de Janeiro, 2017).


English, Spanish, and French.