Carolina M. Bottino

Phone+55 21 2127 4217

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Experience & Credentials

Practice Areas

  • Employment & Benefits Energy
  • Energy Taxation Tax
  • Services
Contact InfoTelephone: +55 21 2127 4217
Fax: +55 21 2127 4211
EducationUniversidade Federal do Rio de Janeiro (Bachelor of Law - J.D. equivalent, 2001); Universidade do Estado do Rio de Janeiro (Post-graduate Degree in Constitutional and Civil Law, 2006)
Admitted2001, Rio de Janeiro, Brazil
LanguagesEnglish; Portuguese; Spanish

Carolina M. Bottino is a partner in the Rio de Janeiro office of Tauil & Chequer Advogados’ Tax practice. Carolina focuses her practice on taxation and civil law matters. She advises international oil and gas companies in their operations in Brazil on tax matters, especially regarding expatriates, individual taxation, immigration, labor and social security related issues.

Carolina also advises clients on customs and foreign trade matters involving special customs regimes such as REPETRO and Temporary Admission, and is deeply involved in litigation issues regarding ICMS.


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CONFAZ ICMS Convention No. 76/2014: Clarifications on the Calculation of Import Content for ICMS Purposes
Carolina M. Bottino,Ivan Tauil, September 4, 2014
On 08/19/2014, the ICMS Convention No. 76/2014 was published, enacted by the National Finance Policy Council - CONFAZ. It establishes new rules regarding the calculation of the import content in interstate operations with imported goods.

SEFAZ/PGE Ruling No. 176/2014: Tax Amnesty Program for the State of Rio de Janeiro
Carolina M. Bottino,Ivan Tauil, August 1, 2014
On 07/24/2014, SEFAZ/PGE Ruling No. 176/2014 was published in the Official Gazette. It regulates the Tax Amnesty Program for the State of Rio de Janeiro, which was authorized by CONFAZ ICMS Convention No. 128/2013, allowing the waiver or reduction of penalties and interest related to the Tax on...

CONFAZ ICMS Convention No. 63/2014: Tax Amnesty Program for the State of Sergipe
Carolina M. Bottino,Ivan Tauil, July 17, 2014
On 07/11/2014, ICMS Convention No. 63/2014, enacted by the National Finance Policy Council - CONFAZ - was published in the Official Gazette. It authorizes the State of Sergipe to implement a Tax Amnesty Program to waive or reduce penalties and interest related to ICMS debts due by December 31, 2013.

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Office Information

Carolina M. Bottino

Rua do Carmo, 43-8° Andar Centro
Rio de Janeiro RJ 20011-020

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