Tax

Brazil's tax system distributes obligations across three tiers (federal, state, and municipal), with legislation that rarely aligns and legal theories that administrative and judicial courts are still deciding; for most companies it is an operating cost, but for those growing, acquiring or restructuring it is a variable that determines viability.

The Tax Reform rewrites consumption taxation through the gradual replacement of PIS, Cofins, IPI, ICMS and ISS with the IBS and CBS. The impact goes beyond rates: it reaches how supply chains are organized, how margins are calculated, how profits are distributed and how international operations should be structured.

Choi Advogados handles tax diagnosis and planning, administrative litigation with emphasis on CARF and the CMT, and judicial defense. M&A transactions and corporate reorganizations are a recurring part of the practice, given the significant overlap between corporate structure and tax liability.