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J. RUBENS SCHARLACK

Founding partner

Languages:

Portuguese, English, Spanish, French and Mandarin

Admission to practice law:

Florida (U.S.) and São Paulo (Brazil)

Recognized as one of the most admired attorneys in Brazil by the publication Análise Advocacia 500 in 2010 (Automotive), 2016 (Tax), 2018 (Tax), 2019 (Tax) and 2023 (Consumer Goods), José Rubens Vivian Scharlack is a dual-qualified attorney, licensed to practice in the United States (admitted in Florida), with a J.D. cum laude and an LL.M. in Taxation, both from the University of Miami School of Law (UM) (2019), as well as in Brazil (admitted in São Paulo), with an LL.B. from the University of São Paulo School of Law (USP) (2000) and an M.B.A. from the Armando Alvares Penteado Foundation (FAAP) (2010).

 

Rubens is founding partner of the law firms Scharlack PLLC and Scharlack Advogados (www.scharlack.law). Originally from Brazil, he carries in his resume years of professional work at the law firm Rayes & Fagundes Advogados Associados (1999-2004), where he became partner at the age of 26. He also worked in other prominent law firms and in a major Brazilian bank.

Rubens has extensive experience as an international speaker. His most recent presentations were: “Offshores’ Law: Main Changes and Next Steps for the Brazilian Investor with Assets Abroad” (Webinar with 4 Tax, 2024); “Taxation of an Individual’s Financial Investments Abroad” (B18, 2024); “Brazilians with Assets in the U.S. – Tax and Succession Aspects” (B18, 2022); “Roundtable – Taxing the Digital Entertainment Industry – Individual Taxation” (Association Internationale des Jeunes Avocats - AIJA, Porto, 2022), “Brazilian Investments in Florida – Tax, Immigration, and Practical Aspects” (Brazil-Florida Business Council, webinar, 2021), "The Role of the Tax Advisor in an 'Artificially Intelligent', Fully Transparent, Post-BEPS World" (AIJA, Malta, 2020); "Sales Channels - Opportunities and Challenges for Your Business" (School-Company Integration Center - CIEE and Trevisan School of Business, São Paulo, SP, 2019); “U.S. Proposed Tax Reforms – International Impacts” (American Bar Association, Section of International Law – ABA-SIL, Fall Meeting, Miami, FL, 2017); “The Structuring of Assets in a Tax Transparent Environment: How to Face Current and Future International Transparency Requirements” (ABA-SIL, Spring Meeting, Washington, D.C., 2017); “In the Driver's Seat: Tax in M&A Transactions” (AIJA, Kitzbühel, 2015); “Taxation and Free Trade Zones in Brazil” (Chamber of Commerce Brazil-Spain, Madrid, 2015); (“BEPS Report - Reflexes in Brazil” (AIJA, Lausanne, 2014); “Practical Issues Relating to Compliance with FATCA” (AIJA, Buenos Aires, 2013); “ICMS Tax Substitution” (Commercial Association of São Paulo, São Paulo, 2013); “Payroll Taxation” (AIJA, Barcelona, 2012); “Minimizing Tax Burden and Still Remaining a Model Citizen When Relocation is Not an Option” (AIJA, Davos, 2012); “Taxation in Brazil and Tax Incentives for Projects in Infrastructure” (AIJA, Amsterdam, 2011); “Taxation in Brazil - A Brief Scenario” (Trade Mission to Benelux, 2008).

Rubens is co-author of the books “Direct Sales: Legal Concepts” (Ed. Trevisan, 2018); “Tax Planning” (Ed. Quartier Latin, 2004), “ISS – Supplementary Law 116/2003” (Ed. Jurua, 2004), “Tax Reflections of the New Bankruptcy Law” (Ed. MP, 2005) and “Tax Law Course of the Paulista Association of Tax Studies – APET” (Ed. MP, 2005). He is also author of the articles “ISS - Legal Antinomy and Double Taxation” (Dialectic Journal of Tax Law nº. 87), “Legal Nature of PIS and COFINS Calculated under the ‘Non-Cumulative’ Regime” (Dialectic Journal of Tax Law nº 115”, “Legal System and Economic Development: the Quest for Efficiency and the Brazilian Case” (FAAP’s School of Management’s Strategic Review, Volume 9, No. 8), “Notes on IPI Credits” (Migalhas, 2003)," New Tax-Social Security Rules: the Impact of Provisory Measure 83 on the Pocket and Routine of the Companies” (co-authored with Thais Folgosi Françoso – Migalhas, 2004), “Manaus Free Trade Zone. PIS and COFINS Exemption on Income Arising from Internal Sales of Inputs and Its Effects on the Calculation of the PIS Credits”(co-authored with Celso Ricardo Pereira dos Santos – Migalhas, 2004), “Definition by the Negative” (Migalhas, Tributário.Net, and Fiscosoft, 2007), “About the SAT and the FAP” (Fiscosoft, 2010), “The Leasing Comeback and the Business Purpose” (Fiscosoft, 2011), “FATCA and CRS Compliance: Brazil’s Trend Towards Automatic Exchange of Information” (U.S.-China Law Review, David Publishing, 2015), "How Will Brazilian CFCs Respond to the TCJA?" (Tax Notes International, 2019), “Brazil’s Use of Tax Measures to Limit the Economic Fallout From the COVID-19 Pandemic” (Tax Notes International, 2020), “The TCJA’s Unilateral Provocation of DSTs” (co-authored with Benjamin Willis – Tax Notes Federal and Tax Notes International, 2021), and “World Tax Reform Underway” (Valor Econômico, 2021), “Unconstitutionality of the Commercial Interdependence” (co-authored with Andreia Moraes Silva – Valor Econômico, 2022), “New U.S. Regulation Aggravates Credit of Taxes Paid in Brazil” (B18, 2023), and “Understanding the STF’s Ruling on Res Judicata” (co-authored with Andreia Moraes Silva – O Estado de S. Paulo, 2023).​

Rubens is currently a member of the Brazilian Professionals Abroad Association, of the BR Nation Club, of the Brazil-Florida Business Council, of the International Private Clients Committee at the American Bar Association, Section of International Law (ABA-SIL), and of the Special Commission of International Relations of the Brazilian Bar, Section of São Paulo (OAB/SP). He also held the following positions: Co-Chair of the International Private Clients Committee at the ABA-SIL (2021-2022), President of the Tax Law Commission of the International Association of Young Lawyers – AIJA (2015-2017), General Counsel to the Belgian-Luxembourgish-Brazilian Chamber of Commerce and Industry in Brazil – BELGALUX (2012-2014), member of the Advisory Council of the São Paulo Association of Tax Studies – APET (2004-2014), and member of the International Fiscal Association – IFA (2016-2018; 2023-2024). He served as Professor of Banking Law at the FAAP School of Business Administration (2010-2012) and as Attorney-Advisor of the Legal Advice Clinic of the Business Law School of São Paulo – Direito GV (2008).

Education:

  • J.D., Cum Laude, University of Miami School of Law

  • LL.M., Taxation, University of Miami School of Law

  • M.B.A., Armando Álvares Penteado Foundation

  • LL.B., University of São Paulo School of Law

Recognition:

  • Análise Advocacia 500 - Most Admired Attorney – Consumer Goods - 2023

  • Análise Advocacia 500 - Most Admired Attorney – Tax - 2019

  • Análise Advocacia 500 - Most Admired Attorney – Tax - 2018

  • Análise Advocacia 500 - Most Admired Attorney – Tax - 2016

  • Análise Advocacia 500 - Most Admired Attorney – Automotive - 2010

 

Panels:

  • “Offshores’ Law: Main Changes and Next Steps for the Brazilian Investor with Assets Abroad” (Webinar with 4 Tax, 2024);

  • “Taxation of an Individual’s Financial Investments Abroad” (B18, 2024);

  • “Brazilians with Assets in the U.S. – Tax and Succession Aspects” (B18, 2022);

  • “Roundtable – Taxing the Digital Entertainment Industry – Individual Taxation” (Association Internationale des Jeunes Avocats - AIJA, Porto, 2022)

  • "The Role of the Tax Advisor in an 'Artificially Intelligent', Fully Transparent, Post-BEPS World" (AIJA, Malta, 2020);

  • "Sales Channels - Opportunities and Challenges for Your Business" (School-Company Integration Center - CIEE and Trevisan School of Business, São Paulo, SP, 2019);

  • “U.S. Proposed Tax Reforms – International Impacts”, American Bar Association, Section of International Law – ABA-SIL, Fall Meeting, Miami, FL, 2017;

  • “The Structuring of Assets in a Tax Transparent Environment: How to Face Current and Future International Transparency Requirements”, ABA-SIL, Spring Meeting, Washington, D.C., 2017;

  • “In the Driver's Seat: Tax in M&A Transactions”, Association Internationale des Jeunes Avocats - AIJA, Kitzbühel, 2015;

  • “Taxation and Free Trade Zones in Brazil”, Chamber of Commerce Brazil-Spain, Madrid, 2015;

  • “BEPS Report - Reflexes in Brazil”, AIJA, Lausanne, 2014;

  • “Practical Issues Relating to Compliance with FATCA”, AIJA, Buenos Aires, 2013;

  •  “ICMS Tax Substitution”, Commercial Association of São Paulo, São Paulo, 2013;

  • “Payroll Taxation”, AIJA, Barcelona, 2012;

  • “Minimizing Tax Burden and Still Remaining a Model Citizen When Relocation is Not an Option”, AIJA, Davos, 2012;

  • “Taxation in Brazil and Tax Incentives for Projects in Infrastructure”, AIJA, Amsterdam, 2011);

  • “Taxation in Brazil - A Brief Scenario”, Trade Mission to Benelux, 2008.

 

 

Published Books (co-author):

  • “Direct Sales: Legal Concepts”, Ed. Trevisan, 2018;

  • “Tax Planning”, Ed. Quartier Latin, 2004;

  • “ISS – Complimentary Law 116/2003”, Ed. Jurua, 2004;

  • “Tax Reflections of the New Bankruptcy Law” Ed. MP, 2005;

  • “Tax Law Course of the Paulista Association of Tax Studies – APET” (Ed. MP, 2005).

 

​​

Published Articles:

  • “ISS - Legal Antinomy and Double Taxation”, Dialectic Journal of Tax Law nº. 87;

  • “Legal Nature of PIS and COFINS Calculated under the ‘Non-Cumulative’ Regime”, Dialectic Journal of Tax Law nº 115;

  • “Legal System and Economic Development: the Quest for Efficiency and the Brazilian Case”, FAAP’s School of Management’s Strategic Review, Volume 9 No. 8;

  • “Notes on IPI Credits”, Migalhas, 2003;

  • "New Rules on  Welfare Contributions: the Impact of Provisory Measure 83 on the Pocket and Routine of the Companies” (co-authorship with Thais Folgosi Françoso), Migalhas, 2004;

  • “Manaus Free Trade Zone. PIS and COFINS Exemption on Income Arising from Internal Sales of Inputs and Its Effects on the Calculation of the PIS Credits” (co-authorship with Celso Ricardo Pereira dos Santos), Migalhas, 2004;

  • “Definition by the Negative”, Migalhas, Tributário.Net, and Fiscosoft, 2007;

  • “About SAT and FAP”, Fiscosoft website, 2010;

  • “The Leasing Comeback and Business Purpose”, Fiscosoft website, 2011;

  • “FATCA and CRS Compliance: Brazil’s Trend Towards Automatic Exchange of Information”, U.S.-China Law Review, David Publishing, 2015;

  • "How Will Brazilian CFCs Respond to the TCJA?", Tax Notes International, 2019;

  • “Brazil’s Use of Tax Measures to Limit the Economic Fallout From the COVID-19 Pandemic”,Tax Notes International, 2020;

  • “The TCJA’s Unilateral Provocation of DSTs” (co-authored with Benjamin Willis), Tax Notes Federal and Tax Notes International, 2021; and

  • “World Tax Reform Underway”, Valor Econômico Journal, 2021.

  • “Unconstitutionality of the Commercial Interdependence” (co-authored with Andreia Moraes Silva), Valor Econômico, 2022;

  • “New U.S. Regulation Aggravates Credit of Taxes Paid in Brazil”, B18, 2023; and

  • “Understanding the STF’s Ruling on Res Judicata” (co-authored with Andreia Moraes Silva) O Estado de S. Paulo, 2023.

 

Teaching and Institutional Positions:

  • ABA-SIL - Co-Chair of the International Private Clients Committee (2021-2022);

  • AIJA - President of the Tax Law Commission (2015-2017);

  • AIJA - Vice-President of the Tax Law Commission (2013-2015);

  • Belgalux - General Counsel (2012-2014);

  • FAAP School of Business Administration - Professor of Banking Law (2010-2012);

  • Direito GV - Attorney-Advisor of the Legal Advice Clinic (2008);

  • APET - Member of the Advisory Council (2004-2014).

relations@scharlack.law  |  +1 800 251 3101

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