Pilar Coutinho Elói is a tax lawyer, with more than 10 years of experience in Brazilian taxation, both in litigation and consultancy, always in boutique law firms. She combines her work in tax practise with tax academia, and approaches situations from an interdisciplinary perspective. She can write legal opinions considering the relevant risk and strategic choices which may be relevant in the context of dispute resolution.

Experience

Pilar has dealt with some of the challenges and specificities of Brazilian taxation, specificities of Brazilian taxation, including its unique Municipal VTA and PIS e COFINS, three types of consumption taxes that affect the taxation of services importation. She has a strong experience  drafting legislation and development of mechanisms to improve local tax authorities’ procedures and practices. Before joining HHP Chambers, she had focused her practice on cross-border situations involving individuals.

Academic

Pilar has a master in International and European Taxation from Maastricht University and a PhD (Magna Cum Laude) from Pontifical Catholic University of Minas Gerais. She graduated from the Law School (Honours) at the Federal University of Minas Gerais in Brazil.

Pilar has published (academic) articles and conducted many research projects with a current focus on international tax issues. Since 2014, has been a lecturer at the Pontifical Catholic University of Minas Gerais. She also contributes to third-sector institutions, including the Inter-American Development Bank (IDB) and the Women in Tax.

 International experience

After a consolidated career in Brazil, she decided to have international experience, first she qualified herself with a Master’s in International and European Taxation at Maastricht University. After being Hans van den Hurk’s trainee, she was invited to join HHP Chambers to explore the impacts of BEPS on international and European taxation, with extra attention on how it can affect Latin American. countries. Together with Hans, Pilar is currently working on a book about Treaty Shopping measures from a practical perspective.

 Expertise

• Skilled in identifying and analysing the relationship between business operations and its respective taxation
• Proficient in producing well-researched legal opinions and interpretations of legislation, ensuring the content is grounded in academic theory while addressing practical business needs
• Expertise in breaking down intricate tax rules and regulations into understandable language, procedures and guidance for clients and non-experts in the field of taxation

Recent publications

• Tax Reform: Who Doesn’t Simplify, Gets Complicated? Source: Valor Econômico, 2024 (article) original in Portuguese
• Marketplaces: What Justifies the Responsibility? Source: Valor Econômico, 2024. Source: Valor Econômico, 2024 (article) original in Portuguese
• Global Taxation: A Commercially Valid Reason and Business Purpose, Source: Valor Econômico, 2024 (article) original in Portuguese
• Guess Who’s Coming to Dinner? The European VAT on the Table for a Discussion on the Reform of Service Taxation. In: Tax Collection in Honor of Professor Elizabeth Nazar Carrazza, 2022. (book chapter) original in Portugese
• Startups and Investment Funds (Venture Capital): Mismatch in Fiscal Policy to Encourage Innovation. In: Taxation in Modern Society, 2021. (book chapter) original in Portuguese.

Please contact Pilar Coutinho Elói if you have any questions or would like to receive a copy of one the publications.