Carolina M. Bottino is a partner in the Tax practice of Tauil & Chequer Advogados in association with Mayer Brown in the Rio de Janeiro office.

Carolina focuses her practice on taxation and civil law matters. She advises international oil and gas companies in their operations in Brazil on tax matters, especially regarding customs and foreign trade matters involving special customs regimes such as REPETRO and Temporary Admission. Carolina is also regularly involved in litigation issues regarding ICMS and its levy in temporary admission regimes.

Carolina has more than 16 years of experience in Global Mobility matters. Such experience includes providing consultancy on immigration, tax and social security aspects for individuals assigned to work in Brazil, as well as for Brazilian individuals assigned to work abroad. In addition, Carolina has experience in revising offer letters, adapting global policies to Brazilian legislation, revising income tax returns for individuals in Brazil, as well as assisting clients in identifying the best structures to receive foreigners to work in Brazil. Bottino specializes in tax planning for individuals, foreigners coming to Brazil as well as Brazilians living abroad, identifying the best suited tax structures.

She is the author of several articles related to special customs regimes and acts as a speaker in several congresses and seminars related to the subject. She holds a master's degree in Legal Sciences from the Universidade Autónoma de Lisboa, and has specialization in Constitutional Civil Law from UERJ.

Portuguese, English, Spanish

Universidade Autónoma de Lisboa, Master of Law, 2022.

Universidade do Estado do Rio de Janeiro, Post-graduate in Constitutional and Civil Law, 2006

Universidade Federal do Rio de Janeiro, Bachelor of Law (JD equivalent)