Katia Zambrano Mazloum
04/12/2020Brazilian Superior Court and the new stance regarding the constitution of a crime for cases of non-payment of ICMS due in an entity’s own operations
Partner of Demarest’s Tax area, Katia Zambrano Mazloum has a Bachelor’s Degree in Law by the United Metropolitan Colleges – FMU-SP and a specialist in Tax Law by Pontifical Catholic University – PUC-SP. He acts in Tax Litigation, especially in the federal sphere, focusing on direct taxes and elaboration of pleadings and defense of the interests of companies in several segments. She advises companies with the issuance of legal opinions, as well as development of new theses. She also presents procedural alternatives, with action in strategic business cases, as well as guidelines resulting from accessions in tax amnesties programs and alternatives for the use of tax credits. She acts in the coordination of tax due diligences in mergers and acquisitions operations, aiming at the determination of contingencies and potential credits arising from tax nature litigation, as well as Mapping and Management of Corporate Tax Litigation.
— She obtained a final favorable decision in lawsuit filed for a company of the automotive systems sector, discussing the right to special installment of federal taxes, obtaining a gain of R$ 22,258 million
— Advised the Kingspan Group on the tax aspects of a due diligence involving the acquisition of 51% of the capital stock of Isoeste Construtivos Isotérmicos, for R$ 301.8 million
— Advised CJ Selecta on the tax aspects of a due diligence, in the closing that involved the acquisition of the totality of the shares of Araguari Real Estate Holding LLC, in the amount of US$ 114.6 million
— Advised DST Managers V Limited and Thrive Capital Partners V, LP, as investors, in the tax aspects of a due diligence involving the issuance of new Series E preferred shares of Nu Holdings Ltda., indirect parent of Nu Payments, in the total amount of US$ 163 million.
— Advised Mohawk Industries, Inc. on the tax aspects of a due diligence involving the acquisition of Eliane S/A Revestimentos Cerâmicos of MG5 Administração e Participações S/A, Kinea Private Equity II and Kinea Private Equity III Multi-strategy Investment Fund, totaling R$ 653.9 million.
— Post-Graduation in Tax Law by the General Coordination of Improvement and Extension of the Pontifical Catholic University of São Paulo (PUC-SP | COGEAE), São Paulo, Brazil (1999);
— Bachelor of Laws by the United Metropolitan Colleges (FMU), São Paulo, Brazil (1995).