Araújo e Policastro Advogados

Tax

Partner

Fernanda Botinha Nascimento holds a Bachelor of Laws degree from Milton Campos Law School, Minas Gerais. Her academic background includes a Professional Master’s Degree in Comparative Tax Law from the Brazilian Institute of Tax Law (IBDT), currently in progress, as well as certifications and advanced programs in the Taxation of M&A Transactions (Insper), International and Consumer Taxation (IBDT), Tax Planning (IBET), Tax Management (Trevisan), Tax Procedural Law (UCAM), and State Law and Regulation (FGV/RJ). She practices in the tax field and has nearly 20 years of experience advising multinational corporations, Brazilian business groups, family-owned companies, and high-net-worth individuals. Her practice combines deep technical expertise with a strategic perspective in tax advisory services, administrative and judicial tax litigation, customs regulation, and wealth planning. Fernanda advises clients across a wide range of industries on corporate taxation, tax litigation, tax credit recovery, special tax regimes, and foreign trade. In the private client area, she works on domestic and international succession planning, regularization of assets held abroad, holding company structuring, family governance, and long-term asset protection strategies, delivering integrated, business-oriented solutions for clients in Brazil and abroad. Fernanda is consistently recognized by leading international legal directories. In The Legal 500 Latin America, she has been individually recommended since 2018, being highlighted as a Rising Star from 2021 to 2025 and named Rising Star of the Year in 2023. She has also been listed in Best Lawyers Brazil since the 2023 edition, further underscoring her excellence in the tax law market.

Portuguese, English, Spanish and French

Bachelor of Laws from the Milton Campos Law School – FDMC (2006);

Postgraduate in State and Regulation Law from Fundação Getúlio Vargas – FGV RJ (2008);

Extension course in Tax Procedural Law at the Candido Mendes University (2011);

MBA in Tax Management from Trevisan Escola de Negócios RJ (2013);

Specialization in Tax Planning from the Brazilian Institute of Tax Studies – IBET (2017);

Extension and Improvement Course in Advanced Themes of International Tax Law by the Brazilian Institute of Tax Law – IBDT (2018);

Extension and Improvement Course in Controversial Issues of Consumption Taxation by the Brazilian Institute of Tax Law – IBDT (2019);

Extension and Improvement Course in Controversies and Current Tax Issues in Jurisprudence by the Brazilian Institute of Tax Law – IBDT (2019);

Extension Course in Mergers and Acquisitions (M&A) Taxation at the Instituto de Ensino e Pesquisa – INSPER (2021).