|Education||University of São Paulo (1994)|
|Memberships ||Brazilian Bar Association.|
|Languages||English, Portuguese and Spanish|
Ricardo graduated from the Faculty of Law at São Paulo University and has a post-graduate degree in business administration from Fundação Getúlio Vargas University (FGV-SP). Prior to joining MMC, Ricardo was in-house counsel with a large international financial institution. Ricardo is currently MMC's Managing Director of Tax.
As Managing Director of Tax, Ricardo coordinates tax attorneys servicing clients in many different industries. In addition to tax planning and operational tax services, Ricardo also leads a team of attorneys dedicated to arguing the definitions surrounding the tax treatment of transactions and business operations.
Ricardo has advises multinational companies with respect to corporate tax, tax credits, social contributions and various other contribution requirements. He also has experience implementing and executing judicial and administrative tax dispute strategies, negotiating tax incentives for corporations and structuring the monetization of tax credits.
Ricardo has published articles pertaining to taxation of pension funds, tax planning, definitions surrounding IPI, PIS and Cofins tax, Brazilian Supreme Court tax decisions and Constitutional tax amendments.
Documents by this lawyer on Martindale.com
FIFA and Temporary Admission Regimes Offer Import Tax Exemptions
Lucas R. Kurtz,Ricardo Malachias Ciconelo, December 4, 2013, previously published by International Law Office on May 24, 2013
A series of tax incentives connected with the International Federation of Association Football (FIFA) are contained in Law 12350/2010. The law is in place to assist with the construction of stadiums for the 2014 World Cup and to provide support to subsidiaries of FIFA. The regime allows FIFA to...
Maximising the Value of Indirect Tax Credits
Lucas R. Kurtz,Ricardo Malachias Ciconelo,Joaquim Manhaes Moreira,Daniel Takaki, December 4, 2013, previously published by International Law Office on January 20, 2012
When manufacturers acquire inputs (eg, raw materials or components), indirect tax is incurred. This indirect tax is equivalent to the tax initially paid by the supplier subsequently passed on to the manufacturer through the cost of the input. The manufacturer receives a tax credit for the indirect...
Overview of Brazilian Corporate Tax
Lucas R. Kurtz,Ricardo Malachias Ciconelo,Daniel Takaki, December 4, 2013, previously published by International Law Office on June 8, 2012
The Brazilian tax system is one of the most complex tax systems in the world. Brazil is one of the few countries to have a constitutional tax system. Moreover, the Constitution has an entire chapter dedicated to the national tax system.
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