Gabriel Manica
Languages
Portuguese, English and Spanish
Resumé
Gabriel is one of the heads of the tax consulting and planning team, working closely with our 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 has served as a board member of CESA RJ since 2021 and as a board member of ABDF since 2022. He was a board member of TARF-DF from 2013 to 2015 and a member of OAB/RJ’s Special Commission for Taxpayer Defense and Fiscal Policy from 2019 to 2021. He has been recognized by the International Tax Review multiple times between 2013 and 2025 for tax litigation and in 2017 for indirect taxation. He is also recognized by Chambers, Legal 500, and other specialized publications.
Gabriel has served as a board member of CESA RJ since 2021 and as a board member of ABDF since 2022. He was a board member of TARF-DF from 2013 to 2015 and a member of OAB/RJ’s Special Commission for Taxpayer Defense and Fiscal Policy from 2019 to 2021. He has been recognized by the International Tax Review multiple times between 2013 and 2025 for tax litigation and in 2017 for indirect taxation. He is also recognized by Chambers, Legal 500, and other specialized publications.
Education
L.L.M. in Economic and Development Law
Cândido Mendes University, Rio de Janeiro (2018)
Latu 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)
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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.