Rubens Scharlack

Areas:

International

Tax

Business

Languages:

Portuguese, English, Spanish, French and Mandarin

 

Contact:

jr@scharlack.legal

+55 11 3995 8440

Admission:

Brazil

Founding Partner

Repetitively recognized as one of the most admired attorneys in Brazil by the publication Análise Advocacia 500, José Rubens Vivian Scharlack is a tax and business attorney with 20 years of experience in aiding multinational groups doing business in Brazil.

 

Mr. Scharlack specializes in the tax and business intricacies of international transactions involving Brazil, the United States, and foreign jurisdictions. With an approach that combines deep legal knowledge, practical business objectivity, and artistic creativity, Mr. Scharlack taylors solutions that often meet the clients' expectations.

 

In Brazil, Mr. Scharlack obtained his law degree at the University of São Paulo School of Law (USP), and his Masters in Business Administration degree at the Armando Alvares Penteado Foundation (FAAP), with extension at the Robert School of Management, University of New Mexico (USA). In the United States, Mr. Scharlack obtained his Juris Doctor degree with honors at the University of Miami School of Law, where he also completed his LL.M. in Taxation.

 

Mr. Scharlack is the founding partner and head of the international practice of Scharlack Advogados. He carries in his resume years of professional work at the law firm Rayes & Fagundes Advogados Associados, where he became partner at the age of 26. He also worked in other law firms and in a major Brazilian bank.

 

Mr. Scharlack is a writer and panelist. He published a number of books together with other authors, the most recent being "Direct Sales: Legal Concepts", written together with Gabriel Burjaili de Oliveira. Mr. Scharlack also published several articles within his fields of practice, the most recent being “FATCA and CRS Compliance: Brazil’s Trend Towards Automatic Exchange of Information”, U.S.-China Law Review, David Publishing, 2015. Finally, Mr. Scharlack has extensive experience as an international panelist in tax issues. His most recent presentation was “U.S. Proposed Tax Reforms – International Impacts”, at the American Bar Association, Section of International Law – ABA-SIL, Fall Meeting, Miami, FL, 2017.

 

Mr. Scharlack is currently admitted to practice in Brazil.

Education:

J.D., Cum Laude, University of Miami School of Law

LL.M., Taxation, University of Miami School of Law

M.B.A., Armando Álvares Penteado Foundation

LL.B., University of São Paulo School of Law

Recognition:

Análise Advocacia 500 - Most Admired Attorney - Tax - 2018

Análise Advocacia 500 - Most Admired Attorney - Tax - 2016

Análise Advocacia 500 - Most Admired Attorney - Automotive - 2010

 

Presentations:

  • “U.S. Proposed Tax Reforms – International Impacts”, American Bar Association, Section of International Law – ABA-SIL, Fall Meeting, Miami, FL, 2017;

  • “The Structuring of Assets in a Tax Transparent Environment: How to Face Current and Future International Transparency Requirements”, ABA-SIL, Spring Meeting, Washington, D.C., 2017;

  • “In the Driver's Seat: Tax in M&A Transactions”, Association Internationale des Jeunes Avocats - AIJA, Kitzbühel, 2015;

  • “Taxation and Free Trade Zones in Brazil”, Chamber of Commerce Brazil-Spain, Madrid, 2015;

  • “BEPS Report - Reflexes in Brazil”, AIJA, Lausanne, 2014;

  • “Practical Issues Relating to Compliance with FATCA”, AIJA, Buenos Aires, 2013;

  • “Tax Substitution of ICMS”, Commercial Association of São Paulo, São Paulo, 2013;

  • “Payroll Taxation”, AIJA, Barcelona, 2012;

  • “Minimizing Tax Burden and Still Remaining a Model Citizen When Relocation is Not an Option”, AIJA, Davos, 2012;

  • “Taxation in Brazil and Tax Incentives for Projects in Infrastructure”, AIJA, Amsterdam, 2011);

  • “Taxation in Brazil - A Brief Scenario”, Trade Mission to Benelux, 2008.

 

 

Published Books (co-author):

  • “Direct Sales: Legal Concepts”, Ed. Trevisan, 2018;

  • “Tax Planning”, Ed. Quartier Latin, 2004;

  • “ISS – Complimentary Law 116/2003”, Ed. Jurua, 2004;

  • “Tax Reflections of the New Bankruptcy Law” Ed. MP, 2005;

  •  “Tax Law Course of the Paulista Association of Tax Studies – APET” (Ed. MP, 2005).

 

Published Articles:

  • “ISS - Legal Antinomy and Double Taxation”, Dialectic Journal of Tax Law nº. 87;

  • “Legal Nature of PIS and COFINS Calculated under the ‘Non-Cumulative’ Regime”, Dialectic Journal of Tax Law nº 115;

  • “Legal System and Economic Development: the Quest for Efficiency and the Brazilian Case”, FAAP’s School of Management’s Strategic Review, Volume 9, No. 8;

  • “Notes on IPI Credits”, website Migalhas, 2003);

  • "New Rules on  Welfare Contributions: the Impact of Provisory Measure 83 on the Pocket and Routine of the Companies” (co-authorship with Thais Folgosi Françoso), website Migalhas, 2004;

  • “Manaus Free Trade Zone. PIS and COFINS Exemption on Income Arising from Internal Sales of Inputs and Its Effects on the Calculation of the PIS Credits”(co-authorship with Celso Ricardo Pereira dos Santos), Migalhas, 2004;

  • “Definition by Negative”, Migalhas, Tributário.Net, and Fiscosoft websites, 2007;

  • “About SAT and FAP”, Fiscosoft website, 2010;

  • “The Leasing Comeback and Business Purpose”, Fiscosoft website, 2011; and

  • “FATCA and CRS Compliance: Brazil’s Trend Towards Automatic Exchange of Information”, U.S.-China Law Review, David Publishing, 2015.

 

 

Teaching and Institutional Positions:

  • AIJA - President of the Tax Law Commission - 2015-2017;

  • Belgium-Luxembourg-Brazilian Chamber of Commerce and Industry (Belgalux) - General Counsel - 2012-2014;

  • International Fiscal Association (IFA) - Member - 2016-2018;

  • AIJA - Vice-President of the Tax Law Commission - 2013-2015;

  • FAAP School of Business Administration - Professor of Banking Law - 2010-2012;

  • Business Law School of São Paulo – Direito GV - Attorney-Advisor of the Legal Advice Clinic - 2008;

  • São Paulo Association of Tax Studies (APET) - Member of the Advisory Council - 2004-2014.

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info@scharlack.legal  |  +55 11 3995 8440  |  Rua Doutor Bacelar, 187, São Paulo, Brazil

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