J. RUBENS SCHARLACK

Founding Partner

Languages

Portuguese, English, Spanish, French and Mandarin

 

Admission:

Brasil and Florida (U.S.)

Repetitively recognized as one of the most admired attorneys in Brazil by the publication Análise Advocacia 500, IN 2010 (Automotive), 2016 (Tax), 2018 (Tax), and 2019 (Tax), José Rubens Vivian Scharlack is a brazilian attorney (admited in São Paulo) graduated from the School of Law, University of São Paulo (USP) (2000), with Masters in Business Administration from the Armando Alvares Penteado Foundation (FAAP) (2010), as well as a United States attorney (admitted in Florida) with J.D. cum laude and LL.M. in Taxation, both from the University of Miami School of Law (UM) (2019).

 

Rubens is founding partner of the law firms Scharlack Advogados (2005-) and Scharlack, PLLC (2019-). He carries in his resume years of professional work at the law firm Rayes & Fagundes Advogados Associados (www.rfaa.com.br) (1999-2004), where he became partner at the age of 26. He also worked in other prominent law firms and in a major Brazilian bank.

 

Rubens has extensive experience as an international speaker. His most recent presentations were: "The Role of the Tax Advisor in an 'Artificially Intelligent', Fully Transparent, Post-BEPS World" (Association Internationale des Jeunes Avocats - AIJA, Malta, 2020); "Sales Channels - Opportunities and Challenges for Your Business" (School-Company Integration Center - CIEE and Trevisan School of Business, São Paulo, SP, 2019); “U.S. Proposed Tax Reforms – International Impacts” (American Bar Association, Section of International Law – ABA-SIL, Fall Meeting, Miami, FL, 2017); “The Structuring of Assets in a Tax Transparent Environment: How to Face Current and Future International Transparency Requirements” (ABA-SIL, Spring Meeting, Washington, D.C., 2017); “In the Driver's Seat: Tax in M&A Transactions” (AIJA, Kitzbühel, 2015); “Taxation and Free Trade Zones in Brazil” (Chamber of Commerce Brazil-Spain, Madrid, 2015); (“BEPS Report - Reflexes in Brazil” (AIJA, Lausanne, 2014); “Practical Issues Relating to Compliance with FATCA” (AIJA, Buenos Aires, 2013); “Tax Substitution of ICMS” (Commercial Association of São Paulo, São Paulo, 2013); “Payroll Taxation” (AIJA, Barcelona, 2012); “Minimizing Tax Burden and Still Remaining a Model Citizen When Relocation is Not an Option” (AIJA, Davos, 2012); “Taxation in Brazil and Tax Incentives for Projects in Infrastructure” (AIJA, Amsterdam, 2011); “Taxation in Brazil - A Brief Scenario” (Trade Mission to Benelux, 2008).​

Rubens is co-author of the books “Direct Sales: Legal Concepts” (Ed. Trevisan, 2018); “Tax Planning” (Ed. Quartier Latin, 2004), “ISS – Complimentary Law 116/2003” (Ed. Jurua, 2004), “Tax Reflections of the New Bankruptcy Law” (Ed. MP, 2005) and “Tax Law Course of the Paulista Association of Tax Studies – APET” (Ed. MP, 2005). He is also author of the articles “ISS - Legal Antinomy and Double Taxation” (Dialectic Journal of Tax Law nº. 87), “Legal Nature of PIS and COFINS Calculated under the ‘Non-Cumulative’ Regime” (Dialectic Journal of Tax Law nº 115”, “Legal System and Economic Development: the Quest for Efficiency and the Brazilian Case” (FAAP’s School of Management’s Strategic Review, Volume 9, No. 8), “Notes on the IPI Credits” (website Migalhas, 2003)," New Tax-Social Security Rules: the Impact of Provisory Measure 83 on the Pocket and Routine of the Companies” (co-authorship with Thais Folgosi Françoso - website Migalhas, 2004), “Manaus Free Trade Zone. PIS and COFINS Exemption on Income Arising from Internal Sales of Inputs and Its Effects on the Calculation of the PIS Credits”(co-authorship with Celso Ricardo Pereira dos Santos- website Migalhas, 2004), “Definition by Negative” (Migalhas, Tributário.Net, and Fiscosoft websites, 2007), “About the SAT and the FAP” (Fiscosoft website, 2010), “The Leasing Comeback and the Business Purpose” (Fiscosoft website, 2011), “FATCA and CRS Compliance: Brazil’s Trend Towards Automatic Exchange of Information” (U.S.-China Law Review, David Publishing, 2015), and "How Will Brazilian CFCs Respond to the TCJA?" (Tax Notes International, 2019).

Rubens also held the positions of President of the Tax Law Commission of the International Association of Young Lawyers – AIJA (2015-2017), General Counsel of the Belgium-Luxembourg-Brazilian Chamber of Commerce and Industry – BELGALUX (2012-2014), member of the Advisory Council of the São Paulo Association of Tax Studies – APET (2004-2014), and member of the International Fiscal Association – IFA (2016-2018). He served as Professor of Banking Law at the FAAP School of Business Administration (2010-2012) and as Attorney-Advisor of the Legal Advice Clinic of the Business Law School of São Paulo – Direito GV (2008).

 

Mr. Scharlack is allowed to practice in Brazil and Florida (U.S.A.).

Education:

J.D., Cum Laude, University of Miami School of Law

LL.M., Taxation, University of Miami School of Law

M.B.A., Armando Álvares Penteado Foundation

LL.B., University of São Paulo School of Law

Recognition:

Análise Advocacia 500 - Most Admired Attorney - Tax - 2019

Análise Advocacia 500 - Most Admired Attorney - Tax - 2018

Análise Advocacia 500 - Most Admired Attorney - Tax - 2016

Análise Advocacia 500 - Most Admired Attorney - Automotive - 2010

 

Presentations:

  • "The Role of the Tax Advisor in an 'Artificially Intelligent', Fully Transparent, Post-BEPS World" (Association Internationale des Jeunes Avocats - AIJA, Malta, 2020);

  • "Canais de vendas - oportunidades e desafios para o seu negócio" (Centro de Integração Empresa-Escola - CIEE e Trevisan School of Business, São Paulo, SP, 2019);

  • “U.S. Proposed Tax Reforms – International Impacts”, American Bar Association, Section of International Law – ABA-SIL, Fall Meeting, Miami, FL, 2017;

  • “The Structuring of Assets in a Tax Transparent Environment: How to Face Current and Future International Transparency Requirements”, ABA-SIL, Spring Meeting, Washington, D.C., 2017;

  • “In the Driver's Seat: Tax in M&A Transactions”, Association Internationale des Jeunes Avocats - AIJA, Kitzbühel, 2015;

  • “Taxation and Free Trade Zones in Brazil”, Chamber of Commerce Brazil-Spain, Madrid, 2015;

  • “BEPS Report - Reflexes in Brazil”, AIJA, Lausanne, 2014;

  • “Practical Issues Relating to Compliance with FATCA”, AIJA, Buenos Aires, 2013;

  • “Tax Substitution of ICMS”, Commercial Association of São Paulo, São Paulo, 2013;

  • “Payroll Taxation”, AIJA, Barcelona, 2012;

  • “Minimizing Tax Burden and Still Remaining a Model Citizen When Relocation is Not an Option”, AIJA, Davos, 2012;

  • “Taxation in Brazil and Tax Incentives for Projects in Infrastructure”, AIJA, Amsterdam, 2011);

  • “Taxation in Brazil - A Brief Scenario”, Trade Mission to Benelux, 2008.

 

 

Published Books (co-author):

  • “Direct Sales: Legal Concepts”, Ed. Trevisan, 2018;

  • “Tax Planning”, Ed. Quartier Latin, 2004;

  • “ISS – Complimentary Law 116/2003”, Ed. Jurua, 2004;

  • “Tax Reflections of the New Bankruptcy Law” Ed. MP, 2005;

  •  “Tax Law Course of the Paulista Association of Tax Studies – APET” (Ed. MP, 2005).

 

Published Articles:

  • “ISS - Legal Antinomy and Double Taxation”, Dialectic Journal of Tax Law nº. 87;

  • “Legal Nature of PIS and COFINS Calculated under the ‘Non-Cumulative’ Regime”, Dialectic Journal of Tax Law nº 115;

  • “Legal System and Economic Development: the Quest for Efficiency and the Brazilian Case”, FAAP’s School of Management’s Strategic Review, Volume 9, No. 8;

  • “Notes on IPI Credits”, website Migalhas, 2003);

  • "New Rules on  Welfare Contributions: the Impact of Provisory Measure 83 on the Pocket and Routine of the Companies” (co-authorship with Thais Folgosi Françoso), website Migalhas, 2004;

  • “Manaus Free Trade Zone. PIS and COFINS Exemption on Income Arising from Internal Sales of Inputs and Its Effects on the Calculation of the PIS Credits”(co-authorship with Celso Ricardo Pereira dos Santos), Migalhas, 2004;

  • “Definition by Negative”, Migalhas, Tributário.Net, and Fiscosoft websites, 2007;

  • “About SAT and FAP”, Fiscosoft website, 2010;

  • “The Leasing Comeback and Business Purpose”, Fiscosoft website, 2011;

  • “FATCA and CRS Compliance: Brazil’s Trend Towards Automatic Exchange of Information”, U.S.-China Law Review, David Publishing, 2015.; and

  • "How Will Brazilian CFCs Respond to the TCJA?", Tax Notes International, 2019. 

 

Teaching and Institutional Positions:

  • AIJA - President of the Tax Law Commission - 2015-2017;

  • Belgium-Luxembourg-Brazilian Chamber of Commerce and Industry (Belgalux) - General Counsel - 2012-2014;

  • International Fiscal Association (IFA) - Member - 2016-2018;

  • AIJA - Vice-President of the Tax Law Commission - 2013-2015;

  • FAAP School of Business Administration - Professor of Banking Law - 2010-2012;

  • Business Law School of São Paulo – Direito GV - Attorney-Advisor of the Legal Advice Clinic - 2008;

  • São Paulo Association of Tax Studies (APET) - Member of the Advisory Council - 2004-2014.

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info@scharlack.legal  |  +55 11 3995 8440  |  Rua Doutor Bacelar, 187, São Paulo, Brazil