Partner in Demarest's Tax Practice, Carolina Monho Bottino holds a Master's Degree in Legal Sciences from Universidade Autónoma de Lisboa, a postgraduate degree in Constitutional and Civil Law from Universidade do Estado do Rio de Janeiro (UERJ), and a Bachelor of Laws degree from Universidade Federal do Rio de Janeiro (UFRJ). She has extensive experience in tax consulting and tax controversy matters, both at judicial and administrative levels. Her practice focuses on indirect taxes, customs law, special customs regimes, immigration, global mobility, and individual taxation. Carolina also has significant experience in the Oil and Gas industry, advising E&P companies and service providers on tax, customs and regulatory matters. She is recognized by leading legal publications, including The Legal 500 and Leaders League.

  • Advises Brazilian and international companies on tax consulting matters and administrative and judicial tax disputes related to business operations in Brazil.
  • Advises companies in the Oil and Gas industry, including E&P companies and service providers, on tax disputes and matters involving indirect taxation.
  • Advises companies on tax audit procedures conducted by federal, state and municipal tax authorities, including the preparation of responses to tax notifications and the defense of tax assessments.
  • Advises clients on the structuring, implementation and defense of special customs regimes, including REPETRO and Temporary Admission Regime, in Oil and Gas, energy and infrastructure projects.
  • Advises international and multinational companies on global mobility matters, including expatriate assignments, individual taxation, immigration, labor and social security aspects.
  • Master's Degree in Legal Sciences from Universidade Autónoma de Lisboa, Lisbon, Portugal (2022).
  • Postgraduate Degree in Constitutional and Civil Law from Universidade do Estado do Rio de Janeiro (UERJ), Rio de Janeiro, Brazil (2006).
  • Bachelor of Laws from Universidade Federal do Rio de Janeiro (UFRJ), Rio de Janeiro, Brazil (2001).
  • Portuguese, English and Spanish