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Partner of the Tax area of Demarest, Carlos Eduardo Marino Orsolon is post-graduated in Tax Law by PUC-SP, specialist in Corporate Taxes by CEU and in Corporate Accounting by Saint Paul School of Business. He specialized in practices related to Direct Taxes and Federal Fiscal Administrative Litigation. Acts on the conduction of administrative tax procedures before the Administrative Counsel of Fiscal Appeals (CARF) in Brasilia, being particularly recognized by his great care with the details of the matter under discussion, what often provides favorable decisions to his clients. Has wide expertise on tax consulting, being a specialist in matters related to tax planning involving international operations of mergers and acquisitions (M&A), corporate and tax restructuring, as well as procedures related to credit recovery before the federal fiscal authorities. He is, also, author of various articles on the tax area, related mainly to corporate and international taxation, and a speaker in courses and events occurred in Brazil and abroad.


Assisted the American company Ball Corporation, one of the main producers of aluminum cans, on the full transfer of Latas de Alumínio do Brasil, to Ardagh Group, a Luxemburg group who acts in the sector of manufacturing of glass and metal cans.

Assisted Scansource, Inc., world leader in providing technology products, on the acquisition of 100% of Intersmart, one of the most important Brazilian distributors in the field of communication services and equipment.

Assisted SAAM S.A., Chileal logistic and port operator, on the formation of a joint venture with Boskalis, holding company of SMIT, world leader of tugboats, aiming the unification of the operations of tugboats in Brazil, Mexico, Canada and Panama.

Assisted CaixaPar on the acquisition and corporate structurationof the credit card brand ELO, a joint venture between the three largest Brazilian banks: Bradesco, Banco do Brasil and Caixa Econômica Federal.

Academic Qualifications

Specialization in Corporate Accounting by Saint Paul Business School, São Paulo, Brazil (2010)

Post-graduation in Tax Law by the Pontifical Catholic University of São Paulo (COGEAE-PUC-SP), São Paulo, Brazil (2008)

Specialization in Corporate Taxes by the Centre of University Extension (CEU), São Paulo, Brazil (2004)

Bachelor in Laws by the Pontifical Catholic University of São Paulo (COGEAE-PUC-SP), São Paulo, Brazil (2003)


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