Leonardo de Moraes Carneiro

Head of Tax LAS - Senior Tax Manager @ Caldic

About

Tax Executive leading regional operations across 10 LATAM jurisdictions (Brazil, Mexico, Colombia, Peru, Ecuador, Guatemala, Honduras, Costa Rica, Nicaragua, Panama), currently assuming the role of Head of Tax LATAM.Experienced in driving tax strategy aligned with business growth, optimizing effective tax rate (ETR), structuring transfer pricing governance, and unlocking financial value through tax credit recovery and identification of strategic tax opportunities.Strong focus on value creation, risk mitigation, and cross-border tax alignment with Global HQ. Proven ability to restructure tax functions, implement governance frameworks, and translate complex tax environments into measurable financial impact.Business-oriented leader partnering with CFOs, executive teams, and external advisors to enhance profitability, support M&A, and ensure sustainable tax positioning across LATAM.

Country

Brazil

City

São Paulo

Industry

Chemicals

Skill

International Tax, Key Performance Indicators, Key Metrics, Tax Governance, Tax Planning, Tax Strategy, Transfer Pricing, Management, Spreadsheets, Tax Preparation, Tax, Auditing, Analytical Skills, Leadership, Tax Accounting, Accounting, Income Tax, Tax Credits, Indirect Taxation, Microsoft PowerPoint

Experience

Head of Tax LAS - Senior Tax Manager

Caldic

2020-1 - Present · 6 yrs 9 mos

São Paulo, São Paulo

Head of Tax LAS - (2020-current) Main activities: Leadership and coordination of Tax areas (ICMS, PIS, Cofins, ISS, Withholding Taxes, Income tax); Invoice Receipt Department; Dispatch Department; Corporate focal point for LATAM region for Caldic Global, reporting to Netherlands; Leader of Transfer Price for LATAM region, leading annual compliance reviews and TP policy implementation (work in progress); Monitoring and reporting of the fluctuation of tax credit balances; Definition of strategies for monetizing tax credits; Monitoring and reporting of the effective income tax rate; Restructuring of the Tax Shipping and Receipt area; Survey of tax opportunities; Tax planning for Income Tax; Site location projects (tax planning); Support in M&A operations; Monitoring of the work of the external audit; Implementation of the fiscal committee; Analysis and support in obtaining tax incentives; Monitoring and support in analyzing adherence to new transfer pricing legislation in Brazil; Supporting external consulting in annual reviews of LATAM transfer pricing; and detection and monitoring UTP- Uncertain Tax Positions.

Manager Tax

PwC Brasil

2018-7 - 2020-1 · 1 yr 7 mos

São Paulo

Main activities: Assistance to large national and international groups, responsible for the elaboration of fiscal diagnoses and project management, such as support to audits, survey, and reimbursement of tax credits and tax planning applicable to the structuring and business reorganization; Developing people.

Tax Consultant

PwC Brasil

2015-7 - 2018-6 · 3 yrs

Salvador Area, Brazil

Main activities: Acting as project leader, planning and developing tax consultancy work on indirect taxes, whether tax recovery, technological solutions in the tax area, structuring of logistics operations (purchase and sales flow) and tax processes, compliance and tax audit, as well as in the analysis of recoverability of tax credit balance; Capture and sale of new projects, participating in meetings and making presentations, including in English, to members of senior management; Market studies to define Targets; Performance evaluation of project members; Preparation and review of memos and technical reports.

Associate

PwC Brasil

2013-7 - 2015-6 · 2 yrs

Salvador Area, Brazil

 Apoio em trabalhos de auditoria fiscal;  Desenvolvimento de trabalhos de consultoria tributária;

Trainee

Loeser e Hadad Advogados

2011-1 - 2013-3 · 2 yrs 3 mos

Salvador Area, Brazil

Education

Insper Instituto de Ensino e Pesquisa

Financial Management and Business Performance

2022-10 - 2022-12 · 3 mos

Executive Finance Course aimed to empower to make informed decisions based on financial statements, analyze business performance using profitability metrics, and assess value creation associated with investment decisions.