Partner

Founding partner, he represents foreign and domestic clients in sophisticated tax matters, in both tax consultancy and tax litigation before all courts. He was a partner at Trench Rossi Watanabe from 2011 to 2021.

He had a successful 25-year career in the Tax Administration, holding the positions of Under-Secretary of Inspection of the Federal Revenue Service, 12 years as President-Councilor of the Administrative Council of Tax Appeals (CARF), as well as Coordinator of Income Tax in the General Coordination of Taxation (Cosit) and Coordinator of Research and Investigation (Tax Intelligence).

Appointed as one of Brazil’s leading lawyers in the tax field by Chambers and Partners, Legal 500, Leaders League, LACCA and Who’s Who Legal.

Academic Background

PhD in Public Law from the Pontifical Catholic University of São Paulo (PUC), Civil Engineer from the Military Engineering Institute (IME) and Economics from the Candido Mendes University.

Postgraduate studies in Comparative Tax Policy and Administration at Harvard University (Kennedy School of Government, Cambridge, USA); Postgraduate studies in Computer Audit – University of Waterloo, Canada; Postgraduate studies in International Taxation – Japan International Corporation Agency (JICA); and Postgraduate studies in Financial Fraud, Federal Law Enforcement Training Center, Internal Revenue Service – IRF, USA, 1993.

Activities outside the office

Neder is a founding partner of the Dialectic School of Law and Administration (“EDDA”). He is also a professor in the post-graduate courses of the Brazilian Institute of Tax Law (IBET). He is Councilor of the Conselho Superior de Altos Estudos Jurídicos [Superior Council of Senior Legal Studies] (Conjur) of FIESP, Councilor of the Conselho de Altos Estudos de Finanças e Tributação (CAEFT) – the Associação Comercial de São Paulo and Member of the IASP Tax Law   Commission.

Published Articles

1. Comments on the Federal Tax Administrative Proceeding), Editora Dialética, São Paulo, 4rd ed. in 2023;
2. Taxation on the sale of foreign companies that hold assets in Brazil. In: XX Congresso Nacional de Estudos Tributários do IBET. Editora Noeses, 2023
3. Deductibility of Interest on Equity relating to previous years. In: Digital Book of the Santa Catarina Seminar on Legal and Accounting Updates. CRCSC, 2022
4. Income Tax Regulation, Editora Thomson Reuters, 2005 – 2020 (co-author);

Relevant Events

1. XX IBET National Congress of Tax Studies. TAX PLANNING – Disposal of companies abroad that hold assets in Brazil. 2023
2. XXXVI Brazilian Congress of Tax Law – IDEPE. Tax Planning, 2023
3. II International Tax Law Congress – IAT. Federal Tax Reform. 2023