Carolina M. Bottino is a partner in the Tax practice of Tauil & Chequer Advogados in the Rio de Janeiro office. Carolina focuses her practice on taxation and civil law matters. She advises international oil and gas companies in their operations in Brazil on tax matters, especially regarding customs and foreign trade matters involving special customs regimes such as REPETRO and Temporary Admission regimes. Carolina is deeply involved in litigation issues regarding ICMS and its levy in temporary admission regimes.

Carolina has more than 16 years of experience in Global Mobility matters. Such experience includes providing consultancy in immigration, tax and social security aspects to individuals assigned to work in Brazil, as well as to Brazilians individuals assigned to work abroad. In addition, Carolina has experience in revising offer letters, adapting global policies to Brazilian legislation, revising income tax returns for individuals in Brazil, as well as assisting clients in identifying the best structures to receive foreigners to work in Brazil.

She is the author of several articles related to special customs regimes and acts as a speaker in several congresses and seminars related to the subject.

She holds a master's degree in Legal Sciences from the Universidade Autônoma de Lisboa, and has specialization in Constitutional Civil Law from UERJ.

Spoken Languages

  • English
  • Portuguese
  • Spanish


  • Represented Oil & Gas service companies in multiple tax litigation.
  • Advised international oil companies and energy service companies on taxation, compliance, and controversies related to their Brazilian operations and transactions.
  • Represented an oil company in tax litigation regarding the withholding tax imposed on payments for services provided in exploration operations.
  • Drafted several intercompany agreements between international energy service companies regarding their operation in Brazil.
  • Represented a Chinese company in its tax structuring and planning, and in issues related to the construction of a pipeline in Brazil.
  • Represented a Brazilian company in the tax structuring and planning of natural gas assets in Brazil.
  • Advised international oil companies’ and energy service companies’ start-ups in Brazil on immigration and tax matters.
  • Advised several international oil companies and energy service companies when hiring foreigners on tax, immigration and labor planning.
  • Participated in tax planning for an LNG project in Brazil.
  • Advised individuals on tax planning for investment in Brazil.
  • Provided tax and immigration consulting on expatriates’ matters to major players on Oil & Gas industry.
  • Prepared income tax returns and all ancillary obligations for individuals who become tax resident in Brazil.
  • In charge of several civil litigation cases related to shopping centers matters, on behalf of the Shopping.


Universidade do Estado do Rio de Janeiro, Post-graduate degree in Constitutional and Civil Law

Universidade Federal do Rio de Janeiro (UFRJ), Bachelor of Law (JD equivalent)



  • Brazil