JOÃO AGRIPINO MAIA

Practice Areas
Tax Law, with focus on corporate taxation, cross-border transactions, mergers and acquisitions. High-profile tax litigation.

+55 21 2114 1700
[email protected]

Mr. Maia advises clients on the tax aspects of domestic and cross-border investments and mergers & acquisitions. His practice covers several key industries. Mr. Maia has a strong background in complex tax litigation.

He started his career in the tax litigation group of a “Big Four” in Brasília and later in Rio de Janeiro. His first years in Brasília helped him to gain key knowledge and experience on the unique functioning of the administrative and judicial courts in the Federal District. He further worked for more than 20 years for two prestigious Brazilian law firms, assisting Brazilian and foreign clients in their tax matters.

Mr. Maia handles day-to-day tax consulting for companies in the following industries: telecommunications, petrochemical, civil construction, infrastructure, mining, oil & gas, and retail, among others. Clients value Mr. Maia’s ability to understand their business needs and operations and to provide innovative solutions to their tax matters. He is adept at helping clients navigate through the complexities of Brazilian tax laws and potential risks.

He represents companies in audits, administrative appeals and in Court. He also advises the companies on the best strategy to challenge a tax notice or a new charge. With his accounting background, Mr. Maia assists the clients to navigate the tax notices and to produce the evidence necessary to cancel the charge. He has cancelled several tax notices relating to both direct and indirect taxes.

Mr. Maia has been author and co-author of influential publications on tax and is a frequent speaker on tax conferences in Brazil and abroad.

experience highlights

  • Advised a Brazilian company in the dispute of a tax notice over the tax deduction of several goodwills, cancelling the amount of R$ 1.5 billion.
  • Advised a telecom carrier on administrative and judicial disputes that amounted up to $3bn.
  • Advised a petrochemical industry in a highly complex corporate income tax case relating to the construction and pre-operational phase of an industrial plant.
  • Advised an international group on the acquisition of several telecom companies (carriers, cell, cable TV, broadband etc) operating in Brazil.
  • Also advised on the subsequent corporate reorganization of the acquired companies to form what is today one of top 3 companies in the Brazilian telecom industry.
  • Advised a large telecom company on modelling for the financing and construction of a submarine communications cable to connect the United States, Central America and South America.
  • Advised a Brazilian civil construction company on the tax aspects relating to the construction of one of the world’s largest dam projects (a US$6bn project).
  • Advised an international company on an EPC contract to build a natural gas power station in the northeast of Brazil.
  • Advised a supplier for the infrastructure industry on the best tax incentives to power-up its operation in Brazil.
  • Advised an international group in the acquisition of supermarket retailers.
  • Advised a local retailer under judicial recovery to fix its past and current tax liabilities
  • Advised a foreign company in the cross-the-border sale of a relevant trademark to a Brazilian retail company.
  • Advised a portfolio investor in a tax audit that focused on the structure of the foreign investment funds and their respective investors.

AWARDS AND RECOGNITIONS

  • Chambers and Partners Brazil – Tax: Non-contentious and Tax: Rio de Janeiro – since 2021.
  • Chambers and Partners Latin America – Tax – 2012 to 2021.
  • Chambers and Partners Global – Tax – since 2016.
  • The Legal 500, Latin America – Tax – since 2013.
  • Who’s Who Legal – Corporate Tax – since 2012.
  • International Tax Review – Tax Controversy Leaders – since 2017.
  • Análise Advocacia 500 – Rio de Janeiro – 2017.

MOST RELEVANT ARTICLES AND PUBLICATIONS

  • “Cloning and Fraud under the Levy of ICMS [Brazilian VAT for Telecommunication Services]”, Taxation in Telecommunications, co-author, a joint publication of ABETEL and MP Editora, 2008.
  • “Current Decisions of the Superior Court of Justice Regarding the Taxation of Communication Services”, Telecommunications Law and Taxation, a joint publication of ABETEL and Quartier Latin Editor, 2006.
  • “Thoughts on the internal goodwill”, co-author, Analysis of tax cases on goodwill tax deduction, MP Editora, 2016.

PROFESSIONAL ASSOCIATIONS

  • American Chamber of Commerce (AMCHAM), Rio de Janeiro, former chairperson of Tax Friday group.
  • International Fiscal Association (IFA).
  • British Chamber of Commerce and Industry in Brazil (BRITCHAM).
  • International Bar Association (IBA), Tax Committee.
  • Brazilian Association of Financial Law (ABDF).
  • Brazilian Association of Telecom Companies (ABETEL).

EDUCATION

  • Program of Instruction for Lawyers (PIL), Harvard Law School, Cambridge, MA.
  • LLB, Faculdade de Direito do Distrito Federal, Brasília.

LANGUAGES

Portuguese, Spanish and English.

NEWS