André de Souza Carvalho

Main Practice Areas

Mergers & Acquisitions, Oil and Gas , Shipping, Taxation and Customs.

Professional Experience

André Carvalho specializes in tax and customs consultancy, tax planning, mergers and acquisitions, with emphasis in the oil & gas sector. André’s practice includes all offshore related activities and regulatory matters.

André also focuses on cross-border issues involving the application of tax treaties and has worked for one of the Big Four audit companies before joining Veirano in 1997.

André is a Director of the Brazilian branch of the IFA (International Fiscal Association) and teaches international tax law in several institutions in Brazil, including courses of the ABDF (Brazilian IFA Branch), IBDT (Brazilian Institute of Tax Law) and UFF (Federal University of Rio de Janeiro).

He has also lectured in several seminars and published articles in specialized compilations in Brazil and abroad, including Seminar A in the Buenos Aires IFA Congress in 2005 and the IFA Latin American Regional Meeting held in the same city in 2010. 

André was the national reporter for Brazil for Subject I in the 2009 IFA Congress in Vancouver Canada. Within his academic activities, he is also a member of the Research and Support Committee of ‘Revista de Direito Tributário Internacional’, a leading publication in the field of international taxation in Brazil.

Chambers of Commerce and Associations

• American Chamber of Commerce - Rio de Janeiro (AMCHAM-RJ);
• Board of ABDF - Associação Brasileira de Direito Financeiro (Brazilian IFA Branch);
• Brazilian Bar Association (Chapter of Rio de Janeiro);
• British Chamber of Commerce and Industry in Brazil (Britcham);
• Deutsch-Brazilian Chamber of Commerce and Industry (AHK);
• International Bar Association (IBA);
• International Fiscal Association (IFA);
• Research Committee of the Revista de Direito Tributário Internacional; and
• World Services Group (WSG).

Publications

Author of several articles on international taxation:

Brazil

• "Acordo Brasil-EUA: o que ainda falta para a sua conclusão?" In: Revista de Direito Tributário Internacional – volume IV. São Paulo: Quartier Latin, 2006, p. 1-35; and
• "Do Conceito de Estabelecimento Permanente e as Atividades Negociais Móveis realizadas na Plataforma Continental" In: TÔRRES, Heleno Taveira (coord.), Direito Tributário Internacional Aplicado – volume II. São Paulo: Quartier Latin, 2004, p. 535-561.

Abroad

• CARVALHO, André de Souza; ROTHSCHILD, Bianca Felícia. "Recent Tax developments in M&A deals in Brazil". Pratical Latin American Tax Strategies, Estados Unidos, ago./2007. Brazil, p. 09-11;
• "Offshore Mineral Activities under the OECD Model Convention" In: AIGNER, Hans-Jörgen / LANG, Michael (coord.). Permanents Establishments in International Tax Law. Schriftenreihe zum Internationalen Steuerrecht, Band 29. Viena: Linde, 2003, p. 99-125; and
• "The possible Termination of the Brazil-Germany Double Taxation Convention" In: Diritto e Pratica Tributaria Internazionale. Milão: CEDAM, 2005.

Education

Master of Laws (2006)
Estácio de Sá University, RJ - Brazil

LLM in International Taxation (2003)
Wirtschaftsuniversität, Vienna, Austria

LLB (1998) 
Universidade do Estado do Rio de Janeiro (UERJ)

Languages

Portuguese, English and German.

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