Newsletters
Tax Bulletin | Bi-weekly Updates – Edition 18 – 2026
30/09/26
Reading Time: 1 min
São Paulo
Renata Emery
Partner
+55 (11) 5086-5417
remery@tozzinifreire.com.br
Practice areas:
Social Security and Executives Compensation
Tax
Defense and Aerospace
"
“Renata Emery is a lawyer whose performance stands out in relation to her peers in the market. Renata combines technical excellence with strategic vision, inspiring confidence in her work.”
Professional experience
Renata Emery has been working in the Tax area for over XNUMX years and has wide experience in litigation, administrative and judicial matters, as well as in consulting and relevant corporate transactions, reorganizations and tax planning. Additionally, her performance in several international projects gives her deep knowledge of International Tax Law. Renata has several articles published and contributed to the update of the XNUMXth and XNUMXth editions of the book Direito Tributário Internacional do Brasil (International Tax Law of Brazil), by professor Alberto Xavier.
Education
- Postgraduate degree in Accounting from FGV (Fundação Getulio Vargas), 1999.
- Graduate of the Law School of UCAM (Universidade Candido Mendes), 1997.
Languages
- English
- Spanish
- Italian
- French
Rankings and Awards
She is recommended nationally and internationally in some of the most relevant legal guides, such as Chambers Global, Chambers Brazil, The Legal XNUMX, Latin Lawyer XNUMX, International Tax Review, Who´s Who Legal, Best Lawyers and Análise Advocacia. Renata is also recognized as LACCA Thought Leader: Tax, and is LACCA Approved.
Additional activities
- Member of IBDT (Brazilian Institute of Tax Law) since 2013.
- Correspondent in Brazil of the Tax Service Notes of IBFD (International Bureau of Tax Documentation).
- Researcher in the Research Group of Developing Countries at IBDT/IBFD.
- Professor of the extension course on Strategic Tax Litigation at EMERJ (Rio de Janeiro Magistracy School), 2020.
- Professor of the Advanced International Taxation and Current Taxation courses at IBDT Jurisprudence, 2020.
Publications
- "A Interpretação dos Acordos Internacionais para Prevenir a Dupla Tributação à Luz dos Princípios da Boa-fé e da Finalidade e sua Aplicação na Jurisprudência Brasileira" article (co-author). In Estudos de Tributação Internacional. Rio de Janeiro: Lumen Juris, XNUMX.
- "Os Vícios do Regime de Tributação dos Lucros de Controladas e Coligadas no Exterior Previsto na Lei nº 12.973/14" article. In Direito Tributário Internacional. Homenagem ao Professor Alberto Xavier. São Paulo: Quartier Latin, XNUMX.
- "A Qualificação dos Juros sobre Capital Próprio nos Tratados Brasileiros e o Entendimento Firmado pelo STJ no REsp 1.200.492 em Matéria de PIS e COFINS" article. In A Tributação Internacional na Era Pós-BEPS. XNUMX. ed., Vol. XNUMX. Rio de Janeiro: Lumen Juris, XNUMX.
- "A Inaplicabilidade da CIDE - Remessas aos Contratos de Licenciamento de Filmes" article (co-author). In Direito Tributário: Estudos Avançados em Homenagem a Edvaldo Brito. São Paulo: Atlas, XNUMX.
- "Subcapitalização" article (co-author). In Revista Dialética de Direito Tributário, vol. XNUMX, XNUMX.
- "A Exoneração do ICMS nos Serviços de Transporte de Mercadorias Exportadas e o Princípio do País do Destino" article (co-author). In Estudos em Homenagem a José Eduardo Monteiro de Barros. Direito Tributário. São Paulo: MP Editora, XNUMX. .
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