Andre Gusela

CGN Brazil Energy is a major clean energy producer in Brazil, focusing on developing and operating wind and solar power projects. In my role, I am responsible for tax planning across the company group, which includes 62 entities, with a primary focus on tax optimization, tax benefits and tax risk management, reporting to the company’s CFO. I also lead the tax reform implementations, analyzing the impacts in all areas and taking measures to assure CGN is in compliance with the new rules. Key responsibilities ● Set up the new Tax Planning area, aiming to optimize all company taxes. ● Develop the internal tax risk management policy. ● Monitoring and analyzing daily news and legislation on tax and financial matters. ● Implementing actions to assure tax obligations are in line with the company expectations. ● Spearhead new corporate projects, acting as the tax lead. ● Preparing scenarios to be presented to the board, outlining tax impacts on operations. ● Performing transfer pricing calculations and reporting (OECD model) and Pillar 2. Major Project: Currently, my main projects are: • Outsourcing import operations to a trade company, saving a lot of costs. • Corporate restructuring, aiming to reduce the number of entities/subsidiaries. • Preparing the company for the tax reform

PagBank is a leading financial services and digital payments company that provides payment processing solutions for e-commerce websites, mobile applications, and point-of-sale (POS) terminals. In my role, I was responsible for tax planning across the company group, which includes 18 entities, with a primary focus on income tax optimization. Key responsibilities ● Allocating expenses and income among entities to align with targeted tax results. ● Monitoring and analyzing monthly Forecast vs. Actual results. ● Implementing actions to meet projected tax outcomes for each entity. ● Conducting detailed reconciliations of accounting and tax figures. ● Preparing balance sheet notes for stakeholders. ● Performing transfer pricing calculations and reporting (OECD model) for companies across the LATAM region. Major Project: One of my most significant projects was leading the corporate restructuring process in the Cayman Islands. This involved conducting in-depth analyses and scenario modeling to present strategic options to the board, enabling them to select the optimal approach to achieve the company’s tax planning objectives.

At Thomson Reuters, I was responsible for maintaining the content of the "OneSource IDT” (Indirect Tax Determination), a tax calculation engine for all Latin American countries, leading a team of 10 direct reports. Starting in 2020, I spearheaded a project to expand tax coverage for key Latin American countries, including Brazil, Argentina, Mexico, Colombia, and Chile. Key responsibilities: ● Managed a team of 10 professionals. ● Delivered monthly training sessions to the entire Brazil team (~40 people). ● Handled client interactions, including demand analysis, issue resolution, and conflict management. ● Designed and executed projects for the development of client-specific software, tax calculation rules, and processes. ● Conducted process analyses related to VAT, ensuring compliance with technical specifications for each country. ● Monitored project schedules and processes. ● Prepared management reports. ● Provided internal and external clients with guidance regarding complex tax concepts. Major project: Content expansion for Brazil and Mexico, leading to a 240% increase in tax coverage. In this project, a lot of new tax logic was developed, along with the tax content.

At DuPont, I worked within the Central Business Unit, providing support to group companies in addressing daily challenges related to ICMS, IPI, PIS/COFINS, and withholding taxes. I conducted fiscal inspections, monitored legislative updates, and assessed their impact on all DuPont businesses. Additionally, I provided general tax consulting to the company’s operations. Key responsibilities: ● Reviwed ICMS, IPI, PIS, and COFINS calculations and prepared SPED, ECF, EFD-REINF, DCTF, PER/DCOMP, and DIRF submissions. ● Stayed up-to-date with new legislations that could impact DuPont business. Major project: Planned and executed a strategy to utilize a large accumulated ICMS credit balance from imports and subsequent interstate sales. Within a year, 40% of the credit balance was successfully consumed.

At Ultrapar, I worked for the group holding company, supporting all its subsidiaries (Ultragaz, Ipiranga, Oxiteno, Ultracargo, and Extrafarma). My responsibilities focused on tax planning (domestic and international), with an emphasis on income tax and fiscal benefits, such as incentives for Research & Development, SUDAM, and SUDENE. Key responsibilities: ● Conducted international scenario analyses for all countries where Ultrapar operated (Latin America, Europe, and Asia) to plan profit allocation and optimize international income tax and transfer pricing adjustments. ● Identified opportunities for tax process optimization and benefits in Brazil and abroad, including securing special tax regimes, simplifying processes, and managing tax credits. ● Provided support for internal and external audits and fiscal inspections. Major projects: ● Developed the Global Transfer Pricing Policy to mitigate adjustments across all countries where the Ultrapar Group operated. ● Designed and implemented a corporate restructuring plan for international subsidiaries following changes to Brazil's Universal Taxation Rules (Income Tax).

From 2007 to 2013, I gained valuable experience working at various Big Four auditing firms. This period provided extensive learning opportunities, not only regarding Brazilian and international tax systems but also in developing skills such as time management, task prioritization, and understanding client needs. I worked mainly in International Tax and Transfer Pricing, with a focus on expansion projects for both Brazilian companies establishing operations abroad and foreign companies launching in Brazil. My responsibilities included preparing studies on the tax systems and tax burdens in the countries where these companies intended to operate.

From 2007 to 2013, I gained valuable experience working at various Big Four auditing firms. This period provided extensive learning opportunities, not only regarding Brazilian and international tax systems but also in developing skills such as time management, task prioritization, and understanding client needs. I worked mainly in International Tax and Transfer Pricing, with a focus on expansion projects for both Brazilian companies establishing operations abroad and foreign companies launching in Brazil. My responsibilities included preparing studies on the tax systems and tax burdens in the countries where these companies intended to operate.

From 2007 to 2013, I gained valuable experience working at various Big Four auditing firms. This period provided extensive learning opportunities, not only regarding Brazilian and international tax systems but also in developing skills such as time management, task prioritization, and understanding client needs. I worked mainly in International Tax and Transfer Pricing, with a focus on expansion projects for both Brazilian companies establishing operations abroad and foreign companies launching in Brazil. My responsibilities included preparing studies on the tax systems and tax burdens in the countries where these companies intended to operate.