Partner of the Demarest’s Tax Litigation area, Marcelo Salles Annunziata has a Bachelor’s Degree in Law by the Law School of the University of São Paulo (USP) and is a specialist in the Tax area, especially in the litigation sphere. He has a Master’s Degree in Tax Law by USP and is the author of several academic studies published in the best magazines in the country. He also teaches Tax Law in preparatory courses for public examinations and has lectured frequently on the most important subjects of Tax Law. Author of several articles in prestigious newspapers, Annunziata is the source of the main press vehicles of Brazil, which seek their opinion on Tax issues. He has been nominated for many years as the “leading lawyer in his field” by Chambers, Leaders League, Latin Lawyer 250, International Tax Review, and more recently by the Legal 500, Who’s Who Legal and Analysis 500 directories.


Advised several companies in recent years in large Tax litigation cases in the largest disputes of this kind in the country, in theses such as the exclusion of ICMS in the calculation basis of PIS and COFINS (in companies such as GOODYEAR, RECKITT, AMCOR PACKAGING, GIVAUDAN, MAGNA , PROCOMP, etc.)

Advised the company ROCKWELL to discuss the thesis of COFINS – 1% increase in imports;

Advised the company VISTEON SISTEMAS AUTOMOTIVOS in discussion about credit of IPI for compensation with other federal taxes

Advised the company CHEVRON ORONITE in great legal dispute for the cancellation of a PIS debt

Advised the company TELEFÔNICA in consulting related to the adhesion to a special installment payment program of the Federal Government

Academic Qualifications

Master in Tax Law by the University of São Paulo (USP), São Paulo, Brazil (2002)

Specialization in Civil Procedural Law by the Pontifical Catholic University of São Paulo (PUC-SP), São Paulo, Brazil (1998)

Bachelor of Laws by the University of São Paulo (USP), São Paulo, Brazil (1994)


Member of the Institute of Tax Research (IPT)

Member of the Institute of Fiscal Policy (IPF)


Portuguese, English and Spanish