Demarest Advogados announced the addition of Carolina Bottino as a new partner in its tax practice area. This appointment strengthens the firm’s presence in Rio de Janeiro and expands its capacity to advise national and international companies on strategic tax matters at a time of profound transformation of the Brazilian tax system.
With 25 years of experience in the legal market, Carolina has built a solid professional career focused on tax consulting and litigation, advising Brazilian and foreign companies on complex tax structures, audits, federal administrative proceedings, and various tax-related disputes. Her addition also strengthens Demarest’s presence in sectors of great importance to the economy of Rio de Janeiro and Brazil, such as oil and gas, energy, infrastructure, technology, telecommunications, urban mobility, and international operations.
For Carolina, the recent changes open up a wide range of job opportunities for companies and tax law firms, both in consulting and litigation. “Companies have already grasped the key concepts of the changes proposed by the reform. The challenge now lies in day-to-day operations: issuing tax documents, complying with ancillary obligations, adapting contracts, setting prices, leveraging tax credits, and managing risks during the transition period. This is a crucial moment for our work to translate into strategic and secure solutions that guarantee business continuity, since these changes tend to modify not only tax collection but also the very organization of companies,” she stated.
The new partner also noted that increased oversight at all three levels of government (federal, state, and municipal), coupled with uncertainty surrounding the implementation of the new regulations, should further increase the demand for specialized consulting in the coming months. “In addition to the debates surrounding the legality and constitutionality of certain aspects of consumption taxation, there is a growing trend toward contractual disputes stemming from the shift in pricing and credit logic, as well as from changes in companies’ own planning. The transition will require companies to carefully review contracts, internal policies, tax documents, and operating models,” she stated.
José Díaz, managing partner of Demarest, highlighted that her appointment aligns with the firm’s strategic plan for 2024-2026, which aims to strengthen its presence in Rio de Janeiro in sectors key to the country’s economic development. “Carolina’s arrival reinforces a core area for Demarest in a context of structural transformation of the tax system. Her experience strengthens our ability to support clients in innovative and strategic decisions, especially in a state with a high concentration of activities related to energy, infrastructure, foreign trade, and international operations.”
Douglas Mota, a partner in Demarest’s tax practice, highlighted the complementary nature of the experience the new partner brings to the firm’s platform. “Carolina brings a combination that is especially relevant for clients: technical expertise in litigation and consulting, and in-depth knowledge of regulated sectors, particularly oil and gas. Our tax platform grows and strengthens with her arrival, precisely when companies need comprehensive advice to address audits, tax reform, tax transition, contracts, pricing, and new operating models,” he stated.
Commenting on this new chapter, Carolina highlights the opportunity to contribute to Demarest’s expansion in Rio de Janeiro and to provide services to companies facing highly complex tax issues. “I have a track record of building long-term relationships with clients and I enjoy working as a strategic advisor, directly involved in business decisions. Joining Demarest, a highly prestigious firm with a strong presence in the legal market, represents a new stage of challenges and reinforces my focus on offering tax solutions that combine legal certainty, a practical approach, and a direct impact on clients’ businesses,” she stated.
More from the new partner
Carolina holds a Master of Laws degree from the Autonomous University of Lisbon (UAL), with a thesis on the legality of tax contracts that grant tax benefits, a topic directly related to her experience negotiating tax incentives and special regimes with the Public Administration. She also has a specialization in Civil and Constitutional Law from the State University of Rio de Janeiro (UERJ), a law degree from the Federal University of Rio de Janeiro (UFRJ), and is the author of several articles on special customs regimes. Before joining Demarest, she built her professional career at leading law firms and consultancies, working with clients facing highly complex regulatory and tax issues.
With the addition of Carolina, Demarest’s tax practice now has 20 partners across its offices in São Paulo, Rio de Janeiro, Brasília, and Belo Horizonte. The firm currently has 111 partners in more than 50 areas of law and serves 2,800 clients in Brazil and abroad.
