| Vale Tax
Vale Tax
The Brazil tax planning team has, besides its manager, four tax analysts and one intern. There are two master analysts and they are responsible for tax studies regarding the payment of the several Brazilian taxes and contributions and also the analysis of the tax benefits that are granted to all taxpayers. There also two senior analysts and they are responsible for the studies related to transfer price and to Vale’s projects such as port modernization and infrastructure development. There is one intern who supports all the team, especially in the legal doctrine and jurisprudence research.
Our goals are related especially to do tax planning for projects at the federal and state levels; control and analyse the applicability of tax incentives; participate in the preparation of proposals for tax incentives to some projects and negotiations with the Government; and recover unduly paid taxes.
The essential attributes are: ethics, internal hard working and reliability.
We can have some internal difficulties, since we have a lot of interface with many different areas. For example: the decisions can take a little longer because many people are involved in the process.
We often use websites tools, especially the ones available in the administrative and judicial courts’ website (CARF, STJ and STF).
Research products are good because we use it to check all the legislative and legal decisions updates. As a possible improvement, I understand that query tools can be more dynamic and easier to search.
Yes, they are. Vale and I promoted one of the first lectures in the company about “Women in the Labour Market” because of the first international tax book written only by women in Brazil that I have coordinated in Rio de Janeiro.
This book was organized after I made a simple research in the tax area and it was possible to verify that there were many books written only by men and that the number of female authors was very reduced in this field. Having that in mind and after studying the female voting process in the world, I invited other two tax lawyers to helped me to organise the first female tax book in Brazil which was composed by 26 articles written by 36 female authors. After that publication, I have made many lectures regarding this topic and nowadays it has become one of my strongest characteristics.
Usually, the company complies with the new laws, government policies and regulations. However, when there is an evident unconstitutionality or illegality, the multiple tax areas in the company start to discuss together and a possible lawsuit is field by the tax litigation team. Regarding the judicial decisions, the tax planning area studies the multiple decisions that are made by our courts (especially the Supreme Court) daily and analyses how they can be applied in our projects.
“It is from the individual differences that the desired result is surpassed”.
As I mentioned in my answers, I decided to organize the first tax book written only by women in Brazil after I made a simple research in the tax area and it was possible to verify that although there were many books written only by men, there was not a single one written only by women. Furthermore, I could verify that the number of female authors was very reduced in this field.
I started to read a lot about the women’s evolution in the society and started to talk to many people about their views. I was surprised that, still today, there are men who think it is normal that women receive less than men since the company’s need to pay an extra salary to women who want to have babies. Some of them even said that it is pretty normal not to hire any women because of that.
Having all that in mind and after many people having telling me about their own positions and insecurity at their jobs, I realised that we can only achieve global results if we learn how to live together with all the individual differences. Indeed, it is with these differences that not only we can achieve the expected result, but, especially, we can surpass the desired result.