Carlos Eduardo Makoul Gasperin
+55 (41) 3310-6800


Languages: Portuguese, English and Italian

Lawyer graduated from Pontificia Universidade Católica do Paraná (PUC-PR) in 2010. He a PhD candidate in Constitutional and Procedural Tax Law from Pontificia Universidade Católica de São Paulo (PUC-SP), and holds a degree of Master in Applied Tax Law from São Paulo Law School of Fundação Getúlio Vargas (EDESP/FGV), in addition to being Specialist in Tax Law from the Brazilian Institute of Tax Studies (IBET), with an MBA in Tax Management from the Foundation for Research and Development of Administration, Accounting and Economics – FUNDACE/USP-RP. He is an associate of the Brazilian Institute of Tax Law – IBD and is currently a member of the Council of Taxpayers and Tax Appeals of Paraná (CCRF-PR).

Member of the Applied Tax Law Nucleus of São Paulo Law School of Fundação Getúlio Vargas (NDTA/EDESP-SP) and of Tax Law Commission of OAB-PR. He received the Geraldo Ataliba Award, given in a national competition held at the VII International Congress of Tax Law of Paraná, promoted by the Institute of Tax Studies and International Economic Relations, and the II Geraldo Ataliba Award for the classification achieved in a national competition aimed at young authors in the areas of Tax Law, in the XXIX Brazilian Congress of Tax Law, promoted by Instituto Geraldo Ataliba (IGA-IDEPE).

He is part of the Tax Law Area of the firm, where he works in the preparation of legal opinions and advice as well as in defenses and appeals in the administrative and judicial spheres, and also in corporate and business reorganizations, development of tax strategies and tax claims.

Related areas

  • Tax Law
  • Tax Procedural Law