Ana Carolina Martins

• LL.M. in Tax Law, Fundação Getulio Vargas (FGV-RJ) (2025)
• Additional training in the Extension Course in Tax Reform and Regulation, School of Judiciary of the State of Rio de Janeiro (EMERJ) (2025).
• Bachelor of Law, Federal University of the State of Rio de Janeiro (UNIRIO) (2017).

• Portuguese, English and Spanish

Acting as strategic tax advisor in highly complex cases, including, among others, the following:

• Tax consultancy involving tax incentives, investment subsidies, presumed credits and impacts of legislative changes on the calculation of federal taxes.
• Preparation of legal opinions on tax risks related to taxation on international royalty contracts, assignment of use of brands, technology licensing and technical assistance, with evaluation of contractual clauses and recommendations for mitigating contingencies.
• Tax advice on operations in the automotive sector, with analysis of special regimes, ancillary obligations, tax documents, operational flows and risks related to changes in billing models.
• Consultancy on tax impacts of federal programs aimed at the automotive sector, including tax benefits, regulatory transition and application of constitutional tax principles.
• Assistance in operations involving the supply of equipment and inputs for vessels registered in the Brazilian Special Registry — REB.
• Analysis of fiscal risks related to the formation and use of credits accumulated in interstate operations and the adaptation of operational flows to applicable legislation.
• Expertise in strategic discussions involving transfer of goods between establishments of the same owner, maintenance of credits and impacts of binding precedents of the Superior Courts.
• Support in audits and tax due diligence, with analysis of contingencies, tax documents, tax liabilities and risks related to business operations.