Matheus Franco

Bastilho Coelho Advogados

Profile

Lawyer focused on corporate and civil litigation, tax law, tax litigation and recovery of tax credits. Has experience in corporate and civil disputes and in judicial and administrative tax litigation, with an emphasis on strategic case management, risk assessment and the development of solutions for complex matters.

Activities

  • Member of the Brazilian Bar Association, Rio de Janeiro Chapter (OAB/RJ).
Matheus Franco
Matheus Franco

Profile

Lawyer focused on corporate and civil litigation, tax law, tax litigation and recovery of tax credits. Has experience in corporate and civil disputes and in judicial and administrative tax litigation, with an emphasis on strategic case management, risk assessment and the development of solutions for complex matters.

Activities

  • Member of the Brazilian Bar Association, Rio de Janeiro Chapter (OAB/RJ).

Education

Bachelor of Laws (LL.B.)
PUC-RJ

Practice Areas

  • Litigation & Arbitration
  • Tax Litigation
  • Tax Planning
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Languages

  • Portuguese and English
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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