Tax Law Anti-Abuse & Global Minimum Taxes - Recent Developments

Andre Carvalho focuses his practice on tax consulting, with particular expertise in the oil and gas and shipping industries. A significant part of his time is also devoted to clients in the mining industry as well as private clients and tax and estate planning associated thereto.

Mr. Carvalho has represented a broad range of top-tier companies on issues surrounding oil and gas exploration, production, and structuring of investments for acquisition and divestiture, both inbound and outbound. He regularly advises some of the world’s most prominent oilfield services and shipping companies and guides them through the complexities of Brazilian tax and customs regulations. He began counseling clients in the late 1990s in the early phases of the rebirth of the Brazilian shipbuilding industry and continues to be a recognized expert on the legislation that affects this important industry.

Additionally, Mr. Carvalho has developed a strong expertise in cross-border tax issues and the application of tax treaties for a wide cross-section of business and industries.

Mr. Carvalho is a frequent speaker, in both Brazil and internationally, on tax issues related to corporate structuring and the oil and gas and mining industries. He is also a recognized expert on regulatory tax matters associated with the offshore industry.

Several universities and educational institutions benefit from Mr. Carvalho’s expertise because he is a frequent lecturer on international tax issues. He is also an active member of the Research and Support Committee of ‘Revista de Direito Tributário Internacional’, a leading publication in the field of international taxation in Brazil.

Before joining Veirano in 1997, Mr. Carvalho worked for one of the Big Four Accounting Firms, specializing in tax advisory.

Biography

Ana Jorge, head of the Tax Department of Ayuela Jiménez, is a lawyer with extensive experience advising large business groups with a strong international focus.

She advises foreign groups on their investments in Spain and on setting up in Europe, Asia and in Latin America, as well as on cross border M&A transactions. She also advises Spanish business groups on planning and implementing their investments and transactions abroad.

She regularly advises clients on tax litigation proceedings, tax inspections, economic-administrative appeals and judicial reviews in relation to queries on interpreting double tax treaties and European Union tax matters.

She holds a degree in law and a degree in Political Sciences from the Universidad Autónoma de Madrid, a master degree in Spanish taxation from the Universidad Pontificia de Comillas (ICADE) and a master degree in international taxation from CTO Business School. Moreover, Ana has international experience because she was assigned to Cuatrecasas Shanghai office from November 2017 to March 2020, advising on inbound and outbound investment in China.

She is also an associate lecturer at centers of recognized prestige, and she regularly speaks at international forums on these subjects.

Yushi Hegawa is a tax partner at Nagashima Ohno & Tsunematsu, a leading full-service law firm in Tokyo, Japan.

As a specialist in tax law with over 20 years of experience, Mr. Hegawa advises on the tax law aspects of various M&A, capital markets and other transactions as tax counsel, and represents taxpayers in a number of tax audit and controversy cases with tremendous track records in the market.

Mr. Hegawa is ranked No.1 by Nikkei’s Best Performing Lawyers Survey in Taxation in 2021, by both client and peer vote. He is also ranked at Band 1 and its equivalent in the area of Japanese taxation by Chambers Asia-Pacific and Legal 500.

Mr. Hegawa received an LL.B. from the University of Tokyo in 1997 and an LL.M. from Harvard Law School in 2004. Mr. Hegawa is admitted to the bar of Japan (1999) and New York (2005). He teaches tax law at The University of Tokyo School of Law as an Adjunct Professor of Law from 2022. Mr. Hegawa is a member of the Supervisory Board of IFA Global, and serves as a Chair of the Executive Committee of IFA Japan Branch.

Brígida is tax counsel at Cuatrecasas, specialist in advising multinational and consolidated business groups on tax matters, particularly corporate transactions. She advises on a wide range of tax matters, including those related to M&A transactions, tax planning, negotiating contracts, and on corporate restructurings.

She is a member of the Cuatrecasas Asian Desk since she was assigned to the Shanghai office until 2015.

Biography