Marina Cyrino

Phone+55 21 2127 4250

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Experience & Credentials

Practice Areas

  • Energy
  • Tax
Contact InfoTelephone: +55 21 2127 4250
Fax: +55 21 2127 4211
EducationUniversidade do Estado do Rio de Janeiro (Bachelor of Law - J.D. equivalent, 2004); Instituto Brasileiro de Estudos Tributários - IBET (Tax Law, 2008); New York University (International Mergers and Acquisitions, 2009); Northwestern University School of Law (LL.M., Tax Law, 2009)
Admitted2005, Rio de Janeiro, Brazil

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Normative Ruling No. 1,474/14
Roberta P. Caneca,Marina Cyrino, July 4, 2014
On June 18, 2014, Brazilian Tax Authorities enacted Normative Ruling No. 1,474, including certain Swiss companies incorporated as holding company, domiciliary company, auxiliary company, mixed company and administrative company as privileged tax regimes, when the corporate income tax collected by...

Normative Expository Act No. 5 of June 16, 2014
Roberta P. Caneca,Marina Cyrino, June 30, 2014
On June 16, 2014, Brazilian Tax Authorities enacted Normative Expository (“ADE”) Act No. 5, which revoked the ADE No. 1/2000. The ADE No. 1/2000 provided for the application of withholding tax in Brazil to payments of service fees to overseas, regardless of the existence of a Tax Treaty...

Regulation No. 9/2014
Marina Cyrino, June 30, 2014
Regulation No. 9/2014 amended Regulation No. 7/2013 to reopen until 07/31/2014 the deadline for installments and payment of tax liabilities owed to the Treasury, authorized by Articles 1 to 13 of Law 11.941/2009 (Refis).

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Office Information

Marina Cyrino

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

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