Gabriel Manica
Languages
Portuguese
, English
and Spanish
Resumé
Gabriel is one of the heads of the tax consulting and planning team, working closely with the firm’s M&A team. He has a strong background in the assessment of tax matters related to structured transactions, operational activity taxation, tax credit recovery, and optimizing tax regimes to improve cash flow. He also handles tax litigation, developing global strategies, including settlements and NJPs (Negotiation of Judicial Proceedings) with government authorities. Gabriel also represents clients before Superior Courts, and handles cases for trade organizations, federations, and associations.
Gabriel leads multidisciplinary projects in the Telecommunications and IT sector, with a particular focus on Regulatory Matters, Contracts, M&A, and Civil Law. He also represents and advises clients on several matters of the Tax Reform before the Federal Government and the National Congress.
He has served as a Board Member of the Brazilian Association of Financial Law (ABDF) since 2022, as well as for the Center for the Study of Law Firms – Rio de Janeiro Chapter (CESA RJ) since 2021. Gabriel has set in Committees of the Brazilian Bar Association – Rio de Janeiro Chapter (OAB/RJ) since 2019, and currently sits on its the Committee on Tax Regulatory and Judicial Affairs. Gabriel has also been a Member of the Brazilian Delegation to MWC Barcelona since 2024.
From 2013 to 2015, he was a Commissioner of the Board of Tax Appeals of the Federal District.
Gabriel has been repeatedly recognized by International Tax Review as a leading practitioner in tax litigation in Brazil since 2013. He is also recognized by Chambers (Litigation), Legal 500 (Tax), Leaders League (Advisory), and other specialized rankings.
Gabriel leads multidisciplinary projects in the Telecommunications and IT sector, with a particular focus on Regulatory Matters, Contracts, M&A, and Civil Law. He also represents and advises clients on several matters of the Tax Reform before the Federal Government and the National Congress.
He has served as a Board Member of the Brazilian Association of Financial Law (ABDF) since 2022, as well as for the Center for the Study of Law Firms – Rio de Janeiro Chapter (CESA RJ) since 2021. Gabriel has set in Committees of the Brazilian Bar Association – Rio de Janeiro Chapter (OAB/RJ) since 2019, and currently sits on its the Committee on Tax Regulatory and Judicial Affairs. Gabriel has also been a Member of the Brazilian Delegation to MWC Barcelona since 2024.
From 2013 to 2015, he was a Commissioner of the Board of Tax Appeals of the Federal District.
Gabriel has been repeatedly recognized by International Tax Review as a leading practitioner in tax litigation in Brazil since 2013. He is also recognized by Chambers (Litigation), Legal 500 (Tax), Leaders League (Advisory), and other specialized rankings.
Education
L.L.M. in Economic and Development Law
Cândido Mendes University, Rio de Janeiro (2018)
Lato Sensu Graduate Degree in Tax Audit – Accounting Management School
Federal University of Rio de Janeiro (2009)
Bachelor of Laws and Social Sciences – National Law School
Federal University of Rio de Janeiro (2007)
Associations
Brazilian Bar Association (OAB)
–
Rio de Janeiro Chapter (2007)
Books
Considerações sobre os reflexos da guerra fiscal para o setor de telecomunicações e quanto ao posicionamento dos tribunais pátrios acerca da matéria
In: LIMA, Mauricio Rodrigues de; RABELO FILHO, Antônio Reinaldo; PINHEIRO, Vera Lígia Arenas; LARA, Daniela Silveira (Coord.). Tributação em telecomunicações: temas atuais. São Paulo: Quartier Latin, 2013. p. 15-32. Co-Author: André Gomes de Oliveira
O Lançamento de Ofício e a Necessária Observância dos Créditos de ICMS
In: ALVES, Fabio; PINTO, Francis Tenorio Duarte; MURAYAMA, Janssen (Coord). Tributação na distribuição de Combustíveis. Rio de Janeiro: Lumen Juris, 2018. P. 5-19. Co-author: André Gomes de Oliveira
O Regime Jurídico-tributário dos Benefícios Fiscais
RJ, Cândido Mendes University, 2018
A dedutibilidade das despesas incorridas com o pagamento de multas pecuniárias impostas pelo poder público.
ALVES, Fabio Silva (Coord.). O hoje e o amanhã na tributação dos combustíveis. Rio de Janeiro: Lumen Juris, 2022. p-279-290. Co-Author: Thiago Francisco Ayres da Motta
O futuro da tributação dos royalties no Brasil e a aplicação das regras de preços de transferência.
Estudos de tributação internacional. Rio de Janeiro: Lumen Juris, 2019. p-528. Co-Author: Daniela Duque Estrada, Patrícia Varela
O tratamento dos valores remetidos a título de garantia à residentes no exterior - Guarantee-Fee - e o seu enquadramento para fins de transferência.
CASTRO, Leonardo Freitas de Moraes e (Coord.) Manual de preço de transferência BEPS, Brasil & OCDE. São Paulo: Quartier Latin, 2018. p-857p. Co-author: André Gomes de Oliveira, Patrícia Varela Gomes.