Partner

Maurício Barros

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PRACTICE AREAS

Tax

OFFICE

São Paulo

CONTACT

+55 11 3356 2150
mabarros@demarest.com.br

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Partner in Demarest’s Tax area, Maurício Barros holds a PhD in Economic, Financial and Tax Law from USP, a master’s degree in Tax Law from PUC-SP, and a specialization from IBET. He concentrates his practice in tax consulting and in administrative litigation, having worked as a Taxpayer-Appointed Judge at the São Paulo State Tax Court for six years. Among his main clients are industries, retailers and companies in the IT and services sectors. Maurício is a professor of specialization courses at Instituto Brasileiro de Direito Tributário (IBDT) and a former professor of tax law at Fundação Getúlio Vargas (FGV) and Mackenzie.

Advised the leading Brazilian bread manufacturer in a review of its rebate (cash bonus) policies with clients, finding a way to reduce the tax effects of these transactions and recover past tax credits.
 Advised a leading multinational electronics manufacturer in the launch of its free, ad-supported Smart TV video service that delivers instant access to news, sports, entertainment and more, having advised the client on the taxation of each aspect of the operation, such as the revenues received from sponsors, the remittances to the contents providers abroad and the payments to the platform that provided the advertisements.
 Advised a rideshare company on the tax aspects of a new business model consisting of monthly subscription plans that offer discounts and other advantages on the transport app and the food delivery app.
 Advised one of the world’s largest e-commerce/marketplace companies on the criteria for appropriation of tax credits arising from e-commerce platforms and credit card-related expenses.

Ph.D. in Economic, Financial and Tax Law from Universidade de São Paulo (USP) (2013)
Master’s degree of Laws from Pontifícia Universidade Católica de São Paulo (PUC-SP) (2010)
Specialization in Tax Law from Instituto Brasileiro de Estudos Tributários de São Paulo (IBET/SP) (2004)
Bachelor of Laws from Pontifícia Universidade Católica de São Paulo (PUC-SP) (2000)

Senior Researcher at the Center of Tax Studies of Fundação Getúlio Vargas (NEF-FGV)
Member of the Tax and New Technologies Research Group of Fundação Getúlio Vargas (FGV/SP)
President of the Taxation of the Digital Economy Committee of Associação Brasileira de Advocacia Tributária (ABAT)
Coordinator of the Tax Nucleus of the Legal Committee of the Italo-Brazilian Chamber of Commerce, Industry and Agriculture (ITALCAM)
Member of the AMCHAM Tax Efficiency Working Group
Member of the International Fiscal Association (IFA)
Member of the Brazilian Financial Law Association (ABDF)
Reviewer of the journal Revista de Direito Tributário Atual of Instituto Brasileiro de Direito Tributário (IBDT)
Associação Paulista de Direito Tributário (APET)

Co-author of the book “PIS e Cofins na teoria e na prática” – 4th edition, MP Editora, 2017.
Co-author of the book “Tributação da Nuvem”. 1ed. São Paulo: Thompson Reuters – Revista dos Tribunais, 2018.
Author of the article “Marketplaces’ Tax Liability: Recent Developments in Brazil”. In International VAT Monitor, 2021 (Volume 32), No 1, IBFD, 2021.
Author of the article “Robots and Tax Reform: Context, Issues and Future Perspectives”. International Tax Studies, v. 2, IBFD, p. 2-18, 2019.
Author of the article “Produtos como serviços e os desafios da tributação de negócios disruptivos”. FÓRUM DE DIREITO TRIBUTÁRIO, v. 94, p. 139-154, 2018.
Author of the article “PIS/Cofins sobre as receitas financeiras no regime não cumulativo: ponderações sobre algumas patologias do Decreto 8.426/2015”. Revista Dialética de Direito Tributário , v. 239, p. 117-129, 2015
Author of the article “Consequências não tão evidentes da declaração de inconstitucionalidade do Protocolo ICMS 21/2011”. Revista Eletrônica de Direito Tributário da ABDF, v. 5, p. 1, 2015
Author of the article “Possibilidade de compensação de créditos de ICMS com o ICMS devido por substituição tributária para frente (ICMS-ST)”. Cadernos de Direito Empresarial, v. 11, p. 37-53, 2014
Author of the article “O ICMS no comércio eletrônico e a inconstitucionalidade do Protocolo ICMS 21/2011”. Revista Dialética de Direito Tributário, v. 193, p. 93-111, 2011.
Author of the article “Ilegitimidade de cobrança antecipada do ICMS sem substituição – violação ao art. 150, § 7º da CF/88 e à Lei de Responsabilidade Fiscal”. REVISTA DIALÉTICA DE DIREITO TRIBUTÁRIO, v. 159, p. 62-78, 2008.

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