Practice Areas
Tax Law
Corporate Law
Civil and Commercial Litigation
National and International Business
Agribusiness and Foreign Trade Law
Financial Market and Capital Market Law
Academic education
Law Degree – State University of Rio de Janeiro (UERJ)
MBA in Finance and Capital Markets – MP Consultoria/BANCO BBM S/A
LLM in Financial and Capital Market Law – IBMEC
Professional experience
Tax Consultant at PricewaterhouseCoopers
Lawyer – Banco BBM S/A
Founding Partner of Passos & Sticca Advogados Associados
Fiscal Counselor of BP – Beneficência Portuguesa de São Paulo
Professional Activities
Member of the International Fiscal Association (IFA).
Member of the Brazilian Association of Financial Law (ABDF)
Professor of the MBA course in Strategic Management of Agribusiness at the Getulio Vargas Foundation (FGV)
Professor of the MBA course in Agribusiness at the FIA School of Business-SP/FIA/USP
Professor of the MBA course in Brazilian Agriculture Politics at PECEGE – Esalq/USP
Columnist at the website Money Times writing biweekly about “Agribusiness and Susteinability”
Writer at the magazine “Agroanalysis” about Law and Management in Agribusiness
Publications
Co-author and Coordinator of the Book: “Agribusiness Law: Market, Regulation, Taxation and Environment” Quartier Latin Publisher (ISBN 978-8576744733).
Co-author and Coordinator of the Book: “Agribusiness Law: Market, Regulation, Taxation and Environment” – Volume 1 Quartier Latin Publisher (ISBN 978-8576744733).
Co-author and Coordinator of the Book: “Agribusiness Law: Market, Regulation, Taxation and Environment” – Volume 2 Quartier Latin Publisher (ISBN 9788576746539).
Co-author of the Book: “Regulatory Challenges Affecting Exporting Agribusiness: Practical Cases and Lessons on How to Address Them” Singular Publisher (ISBN 9788586626722).
Co-author of the Book: “Agro é Paz: Analysis and Proposals for Brazil to Feed the World” ESALQ, (USP), 2018 (ISBN 9788586481666).
Co-author of the Book: “Income Tax and Any Nature Income” 1st ed. São Paulo: MP Editora, 2006. v. 1. 343p. (ISBN 9788520420515)
Souza, A. R. P. The Antinomy of the Norms Conveyed by Law No. 12,249/10 in Light of Constitutional Protection of Foreign Investments in Brazil. Revista de Direito Tributário da APET., v.VIII, p. 13-43, 2011.
Souza, A. R. P. Taxation of Operations with Carbon Credits. Revista de Direito Tributário da APET, year V, edition 20, p. 41-84, December 2008
PASSOS, A. R.; STICCA, R. M.. ICMS Credits on Goods Intended for Use and Consumption by the Establishment: Considerations Regarding Complementary Law No. 122/06. Revista de Direito Tributário da APET, v. 13, p. 33-48, 2007.
Souza, A. R. P. Taxation of Income in Operations Carried Out in the Financial and Capital Market and the New Securities for Agribusiness Financing. Revista de Direito Tributário da APET, v.11, p.13-42, 2006.
Souza, A. R. P. The Illegitimacy of Taxing the Exchange Variation of Foreign Investments in Light of the Conventions to Avoid Double Taxation of Income Signed by Brazil: A Case of Double Non-Taxation. Revista de Direito Tributário da APET, v. II, p. 54-56, 2005.
Souza, A. R. P. PIS/COFINS and Interest on Own Capital. Revista Dialética de Direito Tributário, v. 114, p.23-32, 2005.
Currículo Lattes
http://lattes.cnpq.br/4278358322351049
Languages
English
French
Spanish
E-Mail
andrepassos@psaa.com.br
Practice Areas
Tax Law
Corporate Law
Consumer Law
Controller and Accounting
Agribusiness and Foreign Trade Law
Financial Market and Capital Market Law
Academic education
Law Degree – University of Ribeirão Preto (UNAERP)
Business Administration Degree – University of São Paulo (USP)
Accounting Sciences Degree – University of São Paulo (USP)
Specialization in Tax Law – Brazilian Institute of Tax Studies (IBET)
Master’s Degree in Controller and Accounting – University of São Paulo (USP)
Doctorate Degree in Controller and Accounting – University of São Paulo (USP)
Professional Experience
Managing Partner of the Educational Center of FIPECAFI College in Ribeirão Preto
President of the Tax Law Commission of the 12th Subsection of the Brazilian Bar Association in Ribeirão Preto (OAB/RP).
Tax Consultant at PwC
Internal Lawyer at Coimex Import and Export Company
Fiscal Counselor at Company S/A
Professional Activities
Academic coordinator for the undergraduate law course at Harven Agribusiness School
Professor of MBA Controllership and Finance at Fundace Business School (USP)
Professor at the MBA in Accounting: Governance and Control at Fundace Business School (USP)
Professor at the MBA in Business Administration at Fundace Business School (USP)
Professor at the MBA in Strategic Management of Organizations at Fundace Business School (USP)
Professor at the MBA in Corporate Law and Compliance at Paulista Law School (EPD)
Professor at the MBA in Finance and Accounting at Luiz de Queiroz Higher School of Agriculture (ESALQ/USP)
Professor at the MBA in Finance at Fundace Business School (USP)
Professor at the MBA in IFRS Accounting at Fundace Business School (USP)
Professor at the MBA in Corporate Treasury at Fundace Business School (USP)
Professor at the MBA in Strategic Management of Agribusiness at Getulio Vargas Foundation (FGV)
Invited Professor at the Specialization Course in Tax Law at Ribeirão Preto Law School (USP)
Reviewer of the Journal of Accounting and Finance (RC&F) of the Department of Accounting and Actuarial Science at FEA/USP
Reviewer of the Journal of Education and Research in Accounting (REPeC) of the Brazilian Academy of Accounting Sciences – ABRACICON
Reviewer of the Accounting View & Review Journal of the Department of Accounting Sciences at the Federal University of Minas Gerais (UFMG).
Member of the International Fiscal Association (IFA)
Member of the Brazilian Association of Financial Law (ABDF)
Publications
STICCA, R. M. Carf confirms contribution credits to PIS/Pasep for exporting companies, JOTA, Apr./2022, available at https://www.jota.info/opiniao-e-analise/artigos/carf-confirma-creditos-de-contribuicao-para-o-pis-pasep-de-empresa-comercial-exportadora-11042022
STICCA, R. M. Goal is to reduce carbon footprint, Revista Valor Econômico Setorial Indústria Química, Ed. Sept./2021, pp. 80-83.
STICCA, R. M. The real impacts of the “tax thesis of the century” on the agribusiness production chains, Revista Globo Rural, Vozes do Agro, Jul./2021, available at https://revistagloborural.globo.com/Noticias/Opiniao/Vozes-do-Agro/noticia/2021/07/os-reais-impactos-da-tese-tributaria-do-seculo-cadeias-produtivas-do-agro.html
STICCA, R. M.; NAKAO, S. H. Hedge accounting choice as exchange loss avoidance under financial crisis: Evidence from Brazil. Emerging Markets Review, 2019, v. 41, ISSN 1566-0141.
STICCA, R. M.; ANTÔNIO, R. M.; VALLE, M. R. Analysis of the levels of disclosure of exposure and exchange rate risk of open companies in the meat and derivatives sector. Revista de Contabilidade da UFBA, Salvador-Bahia, v. 13, n. 3, Sept./Dec. 2019, ISSN 1984-3704.
ANTONIO, R. M.; STICCA, R. M.; AMBROZINI, M. A. What corporate events influence stock returns? A bootstrap-based study. Revista Universo Contábil, 2018, v. 14, ISSN 1809-3337.
STICCA, R. M.; NAKAO, S. H. Factors that promote disagreements between the tax authorities and taxpayers regarding the proof of hedge, Revista Contemporânea de Contabilidade (RCC), Florianópolis, 2013, v. 10, n. 21, ISSN 1807-1821 (print)/2175-8069 (online).
Organizer and Co-author of the book Agronegócio sem fronteiras: temas atuais de gestão, financiamento e tributação. 1. ed. São Paulo: Dialética, 2023. v. 2.
Organizer and Co-author of the book Agronegócio sem fronteiras: temas atuais de gestão, financiamento e tributação. 1. ed. São Paulo: Max Limonad, 2021. v. 1.
Co-author of the 4th Edition of the Practical Guide to U.S. Transfer Pricing, LexisNexis (ISBN 9781522190042).
Coautor da 3ª Edição do Foreign Tax & Trade Briefs, Editora LexisNexis (ISBN 9781422490358).
Co-author of the book Os desafios regulatórios que afetam o agronegócio exportador: casos práticos e lições de como enfrentá-los, Singular Publisher (ISBN 9788586626722).
Coautor do Livro Direito do Agronegócio – Mercado, Regulação, Tributação e Meio Ambiente – Volume 2, Editora Quartier Latin (ISBN 9788576746539).
Coautor do Livro Agribusiness Law: Market, Regulation, Taxation and Environment, Editora Quartier Latin (ISBN 978-8576744733).
Coautor do Livro Direito do Agronegócio – Mercado, Regulação, Tributação e Meio Ambiente, Editora Quartier Latin (ISBN 9788576745266).
PASSOS, A. R.; STICCA, R. M. Tax Aspects of Rural Partnership in Light of Recent Changes in the Statute of the Land. IdeaNews, p. 196 – 199, Sep. 05, 2008.
PASSOS, A. R.; STICCA, R. M. Agribusiness and its Villains. Feed & Food, National Scope, v. 15, p. 18 – 24, Apr. 04, 2008.
PASSOS, A. R.; STICCA, R. M. ICMS Credits on Goods Intended for Use and Consumption of the Establishment: Considerations on Complementary Law n. 122/06. Journal of Tax Law of APET, v. 13, p. 33-48, 2007.
PASSOS, A. R.; STICCA, R. M. Taxation and Agribusiness. Production and Agricultural Marketing. Agroanalysis (FGV), v. 26, p. E11-E14, 2006.
STICCA, R. M.; NAKAO, S. H. Effects of the exchange rate on the adoption of hedge accounting. 4th UnB Congress of Accounting and Governance, Brasília (DF), Nov. 2018. (Paper Presentation/Symposium).
STICCA, R. M.; ANTÔNIO, R. M.; VALLE, M. R. Challenges of disclosure of exchange exposure and hedge financial instruments: an analysis of financial statements of open companies in the meat sector. XLI ANPAD Meeting (EnANPAD), São Paulo (SP), Oct. 2017. (Paper Presentation/Symposium). 2017. (Paper Presentation/Symposium).
STICCA, R. M.; MATIAS, A. B.; CARLUCCI, N. V. Criminal Impacts on Business Management: White-Collar Crimes. 2003. (Paper Presentation/Symposium).
NEVES, M. F.; STICCA, R. M.; PICADO, C. R.; MACHADO, L. A.; SANTOS, M. C.; GALLI, A. E. A.; MORAES, C. A.. Proposing a Marketing Plan: The Case of a Beverage Company. 2003. (Paper Presentation/Symposium).
Curriculum Vitae
http://lattes.cnpq.br/8583462009852136
Languages
English
Spanish
German
E-Mail
ralphsticca@psaa.com.br
German
Civil and Commercial Litigation
Education
Law Degree – Mackenzie Presbyterian University
Specialization in Civil Procedure Law – Pontifical Catholic University of São Paulo (PUC-SP COGEAE)
Negotiation Techniques – Getúlio Vargas Foundation Law (FGVLAW)
Master’s Degree in Political and Economic Law – Mackenzie Presbyterian University
Professional Experience
Lawyer in offices specialized in Civil Procedure Law, Civil Law, Agribusiness Law, Capital Markets, Banking Law, Real Estate Law and Consumer Law.
Professor at the Fundação Getúlio Vargas Agro (FGV-Agro)
Professor at Esalq/USP – PECEGE
Coordinator of the Associação dos Antigos Alunos da Faculdade de Direito da Universidade Presbiteriana Mackenzie (Alumni Direito Mackenzie)
Publications
BACHUR, A. M. The Role of the Rural Product Note in Judicial Recoveries and the Changes Brought by Law No. 13.986/20. 13,986/20. Website: www.bbmnet.com.br, Jul. 24, 2020
SCABORA, Filipe Casellato (Org.); STICCA, Ralph Melles. (Org.) . Agribusiness without borders: current topics in management, financing, and taxation. 1. ed. São Paulo: Max Limonad, 2021. v. 1.
BACHUR, A. M. and MATTOS, I. I. The Regulation of FIAGRO by CVM. Website: https://www.migalhas.com.br/depeso/348583/a-regulamentacao-dos-fiagro-pela-cvm, Jul. 16, 2021
Ranking
Chambers and Partners Brazil 2021 – Categoria: Agribusiness – Rankeado como: Associate to Watch.
Chambers and Partners Brazil 2022 – Categoria: Agribusiness – Rankeado como: Associate to Watch.
Currículo Lattes
http://lattes.cnpq.br/2448907501831747
Languages
English
E-Mail
andrebachur@psaa.com.br
Practice Areas
Civil and Commercial Litigation
Academic education
Bachelor of Laws – Universidade Presbiteriana Mackenzie
Postgraduate degree in Civil Procedure – Fundação Getúlio Vargas (FGV)
Postgraduate student in Business Law – Pontifícia Universidade Católica do Rio Grande do Sul (PUC/RS)
Professional experience
Lawyer in a law firm specialized in Civil Law, Commercial Law, Corporate Law, and M&A.
Languages
English
Practice Areas
Civil and Commercial Litigation
Academic education
Law Degree – Ribeirão Preto Law School, University of São Paulo (USP)
MBA in Agribusiness – PECEGE-ESALQ/USP
Masters student in Law and Development – Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo (FDRP/USP)
Professional experience
Lawyer at law firms specialized in Civil Litigation
Publications
SCABORA, Filipe Casellato (Org.); STICCA, Ralph Melles. (Org.) . Agribusiness without borders: current topics in management, financing, and taxation. 1. ed. São Paulo: Max Limonad, 2021. v. 1.
Currículo Lattes
http://lattes.cnpq.br/2864064329226491
Languages
English
E-Mail
brenomacchetti@psaa.com.br
Practice Areas
Tax Law
Academic education
Law Degree – Ribeirão Preto Law School, University of São Paulo (USP)
Undergraduate in Accounting Sciences – University of São Paulo (USP)
Bachelor in Accounting Sciences – University of São Paulo (USP)
Professional Experience
Attorney at law firms specialized in Tax Law
Publications
PIMENTA, Bruno Rezende; SCABORA, Filipe Casellato. Conformidade Fiscal e Moral Tributária: uma Via de Mão Dupla? Revista Direito Tributário Atual nº 53. ano 41. p. 100-119. São Paulo: IBDT, 1º quadrimestre 2023.
PIMENTA, Bruno Rezende; STICCA, Ralph Melles. Regimes de exportação e aspectos específicos das operações de pré-pagamento. In: SCABORA, Filipe Casellato; STICCA, Ralph Melles. (Org.). Agronegócio sem fronteiras: Temas atuais de gestão, financiamento e tributação. 1 ed. São Paulo: Max Limonad, 2021, v. 1, p. 189-204.
PIMENTA, Bruno Rezende; SCABORA, Filipe Casellato. Cumprimento de sentença e mandado de segurança: Compatibilidade procedimental. In: ALVES, Danilo Sacramin. (Org.). O direito processual brasileiro em pauta. 1 ed. Jundiaí: Paco, 2021, v. 5, p. 195-210.
Coautor do Livro O direito processual brasileiro em pauta – Volume 5, Editora Direito em Debate (ISBN 978-65-5840-468-2)
PIMENTA, Bruno Rezende. IOF-Crédito sobre Operações de Empresas não Financeiras: Fiscalidade, Extrafiscalidade e Limitações ao Poder de Tributar. Revista Direito Tributário Atual v. 58. ano 42. p. 119-141. São Paulo: IBDT, 3º quadrimestre 2024.
Currículo Lattes
http://lattes.cnpq.br/6485683036456684
Languages
English
Spanish
E-Mail
brunopimenta@psaa.com.br
Practice Areas
Civil and commercial litigation
Academic education
Law student – University of São Paulo (USP)
Professional Experience
Intern at firms specializing in advisory, labor, civil and corporate litigation law
Languages
English
E-Mail
camilatrovo@psaa.com.br
Practice Areas
Tax Law
Academic education
Law student – Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo (FDRP – USP)
Professional Experience
Intern at law firms specialized in Tax Law
Languages
English
Practice Areas
Agribusiness Law
Civil and Commercial Litigation
Academic education
Law Degree – Universidade Paulista (UNIP)
Post-Graduation in Civil Procedural Law – Damásio Educacional
LLM in Business Law – Fundação Getúlio Vargas (FGV)
Post-Graduating in Civil Procedural Law – Escola Brasileira de Direito – EBRADI
Professional experience
Attorney at a multinational agribusiness company
Lawyer at law firms specialized in Civil Litigation
Publications
SCABORA, Filipe Casellato (Org.); STICCA, Ralph Melles. (Org.) . Agribusiness without borders: current topics in management, financing, and taxation. 1. ed. São Paulo: Max Limonad, 2021. v. 1.
Languages
English
E-Mail
eversongomes@psaa.com.br
Practice Areas
Tax Law
Academic education
Degree in Law – Universidade Presbiteriana Mackenzie
Professional experience
Lawyer at law firms specialized in Tax Litigation and Policy
Languages
English
Spanish
E-Mail
gustavosouza@psaa.com.br
Practice Areas
Tax Law
Academic education
Law Degree – Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo (FDRP – USP)
Professional experience
Attorney at law firms specialized in Tax Law
Languages
English
Practice Areas
Tax Law
Corporate Law
Mergers and Acquisitions
Corporate Governance
Asset Governance
Asset and Succession Reorganizations
Financial and Capital Markets
Academic education
Law Degree – University of São Paulo (FDUSP)
MBA in Tax Management – Universidade de São Paulo (USP/ESALQ)
Professional experience
Lawyer at full-service law firms and boutiques specializing in the infrastructure and agribusiness sectors, with a special focus on tax issues, both contentious and advisory, national and international, corporate reorganizations and corporate and asset governance.
Associate at Instituto Brasileiro de Direito Tributário (IBDT)
Languages
English
Practice Areas
Civil and Commercial Litigation
Academic education
Degree in Law – Universidade Federal de Goiás (UFG)
Post-Graduation in Business Law – Fundação Getúlio Vargas
Professional experience
Lawyer at a Law firm specialized in Civil and Commercial Law
Languages
English
E-Mail
luizferreira@psaa.com.br
Practice Areas
Civil and Commercial Litigation
Academic education
Bachelor of Law – Centro Universitário das Faculdades Metropolitanas Unidas (FMU)
Postgraduate degree in Civil Procedure – Universidade Presbiteriana Mackenzie
Professional Experience
Lawyer in law firms specialized in Real Estate Law, Credit Recovery, Civil Litigation, Fiduciary Alienation, Consumer Law, Condominium Law, Vehicle Search and Seizure and Civil Law.
Languages
English
Spanish
E-Mail
marcogarcia@psaa.com.br
Practice Areas
Tax Law
Academic education
Degree in Law – Universidade Presbiteriana Mackenzie
Professional experience
Lawyer at law firms specialized in Real Estate, Civil, Labor and Tax Law
Languages
English
Spanish
E-Mail
marialorente@psaa.com.br
Practice Areas
Civil and Commercial Law
Academic education
Law Degree – Ribeirão Preto Law School at University of São Paulo (USP)
Professional experience
Lawyer at a law firm specialized in Civil and Commercial Law
Languages
English
E-Mail
pedrocarmo@psaa.com.br
Practice Areas
Civil and commercial litigation
Academic education
Law student – IBMEC-SP
Professional Experience
Intern at firms specializing in Civil Litigation and Arbitration law
Languages
English
E-Mail
renatafranco@psaa.com.br