Gilberto Fraga


Law graduate from the University of the State of Rio de Janeiro (UERJ), 1990. Postgraduate course in Tax Law from Universidade Candido Mendes (UCAM), coordinated by the Brazilian Association of Financial Law (ABDF), from Centro de Estudos e Extensão Universitária São Paulo, and in Economic and Company Law from Fundação Getúlio Vargas (FGV-RJ).

Practice Areas

Litigation and Arbitration - Tax - Administrative and Regulatory

Prior Experience

Tax lawyer focusing on strategic litigation. He represents Brazilian and international clients, from several segments, in tax proceedings, in the legal and administrative forums. Much of his work consists of defining a strategy and handling highly complex litigations before Trial Courts and Administrative Bodies. He has authored a number of articles, which were published in important publications, and is often invited to speak in panels concerning material law and procedural tax law matters, including Symposiums and Seminars held by the Magistrate School of the State of Rio de Janeiro (EMERJ), the Brazilian Board Association (Ordem dos Advogados do Brasil) –Rio de Janeiro Chapter (OAB/RJ), the Trade Association of Rio de Janeiro, the Federation of Industries of the State of Rio de Janeiro (FIRJAN), the Construction Industry Union of the State of Rio de Janeiro (SINDUSCON-Rio), and International Business Communications (IBC). He is a Permanent Member of OAB-RJ and Vice President of the Special Committee for Tax Matters, and a member of the Permanent Forum on Tax Law of the Magistrate School of the State of Rio de Janeiro. He coordinated and taught at specialization courses in Tax Law (1994-2000), coordinated by Universidade Candido Mendes (UCAM), Instituto de Estudos Empresariais (IEE), Associação Brasileira de Direito Financeiro (ABDF), and the Magistrate School of the State of Rio de Janeiro (EMERJ).

Awards and Accolades

He was recognized by the International Tax Review (ITR), a fundamental publication specializing in Tax Law, as a person of relevance in the category Tax Controversy Leaders, in the 2011, 2012, 2013, 2014, 2015, 2016, 2017, and 2018 editions. He is listed as one of the most admired lawyers in LACCA Approved, an international publication that lists the primary names on the legal market, recommended by the legal counsel of the biggest companies in Latin America, in the Litigation and Tax practice areas.


Portuguese and English