Szazi, Bechara, Storto, Reicher e Figueirêdo Lopes Advogados

Dr. Szazi is founder and senior partner at Szazi, Bechara Storto Reicher e Figueiredo Lopes Advogados, where he leads the Tax and International Law teams, also he co-heads the Social Business and Human Rights Law of the firm.

Mr. Szazi is a noted lecturer and commentator on issues of NGO law, taxation and international law, both in Brazil and abroad. His studies of the different legal frameworks for civil society organizations led him to be a speaker/lecturer in several seminars, congresses and colloquiums in Argentina, Chile, Uruguay, Dominican Republic, Mexico, US, Portugal, Spain, Sweden, Turkey, South Africa and Australia. Some of his studies on regulation resulted in the first Brazilian guide of governance best practices for CSOs (ISBN 9788599645314) and in a book about the best international practices for regulation of CSOs, this last one coauthored by Jose Eduardo Sabo Paes (ISBN 9788588401709). He is currently serving as Vice-President of the International Law Commission of the Brazilian Bar Association in Paraná (OAB/PR) and as Board member of the Instituto de Advogados do Paraná.

In 1989, Mr. Szazi earned his Bachelor in Law degree from the University of São Paulo. In 1999, he concluded a specialization in Business Administration at the Sao Paulo Business School, linked to Fundacao Getulio Vargas.  In 2012, he obtained his PhD in International Law from Leiden University with a thesis entitled “NGOs: Legitimate Subjects of International Law” (ISBN  9789087281496).

Mr. Szazi involvement with the nonprofit sector, philanthropy and Corporate Social Responsibility began in 1991 and grew steadily since them. In 2000, he published his first book, entitled “Terceiro Setor: Regulação no Brasil” (ISBN 9788575960741), addressing legal aspects of the nonprofit sector in Brazil, together with a compilation of all relevant norms affecting the then so-called Third Sector. The book was praised as a pioneer work in the field and got his second edition in 2001, followed by the third in 2003 and the fourth edition in 2006.  

Mr. Szazi has been engaged in legal reform in Brazil since 1995, when he started acting as legal advisor of GIFE, the Brazilian network of corporate foundations and institutes. In 1997 he was invited to join Comunidade Solidária (Solidary Community) efforts to enhance the legal environment for non-governmental organizations (NGOs) in Brazil. The work resulted in Law 9,790/1999 that introduced new standards in transparency, accountability and conflict of interest rules for NGOs qualified as Public Interest Civil Society Organizations (known in Brazil by the acronym OSCIP), as well as a new form of their relationship with the State, by the introduction of the Partnership Agreements. With the purpose of enhancing the professionalism of NGOs in Brazil, the new law also permitted the compensation of members of their executive bodies directly involved in the daily activities of the organizations, although keeping their tax-exempt status. Dr. Szazi was also involved in the drafting and negotiation of several complementary norms enacted afterwards that improved the OSCIP access to tax-deductible donations, use of public properties under contractual arrangements and governmental donation of goods apprehended at Customs for fundraising sales and use on daily operations. The whole process has been addressed in his article “Creating a Favorable Environment for Philanthropy and Civil Society: The Case of Brazil” published by Harvard University Press, Series on Latin American Studies 16 (ISBN 9780674019652). At State level, Mr. Szazi was directly involved in negotiations with the governor of Sao Paulo in 2001 that resulted in Estate and Donation Tax exemptions for nonprofits engaged in  educational, welfare and cultural activities as well as human rights and environment protection. He has participated in several congressional hearings at the Brazilian Senate and House of Representatives as well as at the Italian Camera dei Deputati, addressing the legal framework of civil society organizations. He was a member of the Brazilian delegation to the 2002 World Summit on Sustainable Development convened by the UN. In 2013/2014, Dr. Szazi acted as an UNDP Consultant to advise Dilma Rousseff’s Secretariat General in matters affecting the improvement of the legal framework for civil society organizations (CSO) in matters such as individual donors’ tax deductions, special tax regime of CSO commercial activities, CSO public funding and contracts. He was actively engaged in discussing and drafting several bills of law, including Law 13,019/20014 that introduced a new national regime for governmental funding to CSO.  

English, Portuguese and Spanish

American Society of International Law and International Society of Third Sector Research

Bachelor in Law, University of São Paulo (1989). Specialization in Business Administration at the FGV Sao Paulo Business School (1989). PhD in International Law from Leiden University (2012).

Mr. Szazi is a enthusiast of jazz and wines.