Rafael Pandolfo Advogados Associados

Administrative Litigation and Tax Advisory.

Partner Coordinator

Rafael Santos Borin is a managing partner at Rafael Pandolfo Advogados Associados and, for over 25 years, has worked with strategic vision and high technical precision in coordinating the Tax and Business Advisory Areas. His career stands out for conducting sophisticated tax planning, structuring special regimes and working in highly complex administrative litigation.

With solid experience in tax consultancy, he leads strategies aimed at credit recovery, risk mitigation and the generation of competitive advantages with legal certainty. Recognized as one of the best experts in tax reform, he actively participates in discussions on the topic, both in technical and institutional instances. He is a frequent speaker at national-level events, conferences and seminars, in addition to giving workshops and in-company training, contributing significantly to the construction of a more modern and efficient tax system.

Portuguese. English.

Member of the Institute of Tax Studies Board (IET). Member of the Fundação Escola Superior de Direito Tributário (Tax Law School Foundation, FESDT). Tax Consultant at the Federation of Trade in Goods and Services do Estado for the State of Rio Grande do Sul (FECOMÉRCIO/RS) among other business entities. Lecturer of the specialization program in tax law at the Catholic University of Rio Grande do Sul (PUCRS) and at the Institute of Tax Studies (IET). Director of tax affairs at the Accounting Services Employers Union (SESCON). Former Justice of the Administrative Court of Tax Appeals of Rio Grande do Sul (TARF/RS).

Degree in Law from the Federal University of Rio Grande do Sul (UFRGS). Specialist in tax law from the Brazilian Institute of Tax Studies (IBET). Specialist in economic and business law from the Getúlio Vargas Foundation (FGV).