Mauricio Moscovici

Experience

Mauricio Moscovici has vast experience in the area of tax law on the national and international scene, spanning 20 years of experience in strategic global positions in multinationals, where he has accumulated in-depth knowledge of taxation and corporate finance. In his work, he combines legal training with financial expertise, in a synergy that provides a broad vision to act more efficiently in the current tax context.

Track Record

– Performing calculations on the impacts of Pillar II legislation for the 2025 calendar year (additional CSLL) for a publicly traded multinational in the electronics retail sector. The work involved carrying out the calculations, evaluating different operating scenarios and presenting the impacts of each scenario to the company’s parent company.

– Responsible for the tax consolidation and reporting (IFRS) of 80 countries of a European multinational during the years 2018 to 2023, including the preparation of published financial statements and tax notes.

– Implementation of tax reform for the beverage sector in 2015 (Law No. 13,097/2015) for Heineken. Including assessment of the impacts of the new tax system and leadership in project management regarding the respective systemic and operational implementation for compliance with the new tax obligations.

– Preparing and reviewing business cases, from a tax perspective, on manufacturing investments (expansions and new plants), along with determining scenarios and presenting the best alternatives to the board of directors of a multinational company.

– Management of ICMS tax incentives for a multinational group with 16 plants in the country. Including constant renegotiations, control of compliance and results, as well as drawing up logistical and commercial strategies to maximize the use of tax incentives.

– Lei do Bem. Supporting more than 20 companies (industries and service providers) in taking advantage of IRPJ and CLL tax benefits on research and development. From the identification of eligible projects, to the measurement of expenditure and the preparation of forms and documentation required for the effective use of tax incentives.

Academic background

– Pontifícia Universidade Católica de São Paulo (PUC-SP) – Bachelor of Laws
– Universidade de São Paulo (USP) – Specialization in Tax Law
– Insper – LL.M. in Taxation
– Harvard Business School – Qualification in Corporate Finance

Activities

– Tax Law
– Tax consultancy
– Tax accounting
– Tax planning
– Corporate finance
– Tax incentives