Giovanna Santalla

Bastilho Coelho Advogados

Profile

Law student focused on corporate and contract law. Holds a degree in Foreign Trade, bringing experience in international business and trade relations that adds a practical perspective to contract analysis and corporate advisory work. Fluent in Portuguese and English.

Activities

  • Professor de Direito Empresarial (IBMEC).
  • Membro de Comissão Executiva da Associação Internacional de Jovens Advogados (AIJA).
  • Presidente da International Business Law Commission (IBLC) + Sports Law da Associação Internacional de Jovens Advogados (AIJA).
  • Membro da International Bar Association (IBA).
  • Membro da Comissão de Direito da Concorrência da Ordem dos Advogados do Brasil – seccional Rio de Janeiro (OAB/RJ).
  • Membro da Comissão de Direito Empresarial do Instituto dos Advogados Brasileiros (IAB).
  • Membro da Comissão de Direito Empresarial da Ordem dos Advogados do Brasil – Seccional do Rio de Janeiro (OAB/RJ).
Giovanna Santalla
Giovanna Santalla

Profile

Law student focused on corporate and contract law. Holds a degree in Foreign Trade, bringing experience in international business and trade relations that adds a practical perspective to contract analysis and corporate advisory work. Fluent in Portuguese and English.

Activities

  • Professor de Direito Empresarial (IBMEC).
  • Membro de Comissão Executiva da Associação Internacional de Jovens Advogados (AIJA).
  • Presidente da International Business Law Commission (IBLC) + Sports Law da Associação Internacional de Jovens Advogados (AIJA).
  • Membro da International Bar Association (IBA).
  • Membro da Comissão de Direito da Concorrência da Ordem dos Advogados do Brasil – seccional Rio de Janeiro (OAB/RJ).
  • Membro da Comissão de Direito Empresarial do Instituto dos Advogados Brasileiros (IAB).
  • Membro da Comissão de Direito Empresarial da Ordem dos Advogados do Brasil – Seccional do Rio de Janeiro (OAB/RJ).

Education

Law student 
Nova Roma University

Bachelor’s degree in Foreign Trade
Estácio de Sá University

Practice Areas

  • Corporate Law
  • Contract Law

Languages

  • Portuguese and English

On 1 July 2026, the Brazilian Federal Revenue Service (RFB) published Solução de Consulta Cosit No 96/2026, a binding ruling addressing the computation of capital gains tax on contingent purchase ...

On April 15, 2026, the Brazilian Federal Revenue Service (“RFB”) published COSIT Ruling No. 56/2026, consolidating the position that U.S. Limited Liability Companies (“LLC”) whose membership is composed of non-U.S. ...

Between August 25 and 30, partner Gustavo Flausino Coelho will attend the event AIJA’s 63rd Annual Congress – Empower Nextgen – meeting young lawyers where they are, organized by @AIJA – ...

M&A and taxation: income tax on contingent purchase price – Solução de Consulta Cosit No 96/2026

On 1 July 2026, the Brazilian Federal Revenue Service (RFB) published Solução de Consulta Cosit No 96/2026, a binding ruling addressing the computation of capital gains tax on contingent purchase price, with a direct bearing on M&A transactions. The new position is of particular relevance to sellers of equity interests who are subject to the […]

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Cosit Ruling No. 56/2026 – Pass-through LLCs with non-U.S. resident members classified as beneficiaries of a privileged tax regime

On April 15, 2026, the Brazilian Federal Revenue Service (“RFB”) published COSIT Ruling No. 56/2026, consolidating the position that U.S. Limited Liability Companies (“LLC”) whose membership is composed of non-U.S. residents and which are treated as pass-through entities under U.S. federal tax law fall squarely within the concept of privileged tax regime set forth in […]

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