Luiz Carlos Magalhães

• Leading a high performer team of 26 people (head count) + 40 service providers (shared service center) all over the LATAM region. Reporting directly to the global head of Tax and dotted line to the local CFO. • Responsible for managing and optimizing the input, accuracy, timely payment, and report of all direct and indirect taxes with the purpose of identifying the most efficient tax structure with 16 legal entities, more than 300 Tax IDs (CNPJs) and 9 different ERPs. • Planning and definition of tax strategy for direct and indirect taxes being responsible for identifying areas of opportunity and implement alternatives that may reduce the entities tax burden within the legal scope. • Tax Consulting to the senior leadership of different areas including guidance on the correct application of tax laws in the various operations of the company. • Oversee the due diligence for all acquired companies in the past 3 years as well as the PPA process. • Legal entities integration and SAP implementation for all acquired companies by Nutrien

• Extensive experience in developing and implementing tax strategies tailored to the complexities of the Latin American region. • Proven track record of effectively managing tax compliance, reporting, and audits across multiple jurisdictions within Latin America. • Strong expertise in cross-border tax planning, transfer pricing, and tax optimization strategies to minimize tax liabilities while ensuring full regulatory compliance. • Demonstrated ability to lead and mentor teams, fostering a culture of excellence and continuous improvement in tax processes and procedures. • Experience in engaging with local tax authorities, managing tax disputes, and negotiating favorable outcomes. • Proficiency in leveraging technology and data analytics to enhance tax efficiency, accuracy, and transparency across the organization. • Proactive approach to staying abreast of emerging tax trends, legislative changes, and industry developments impacting the Latin American tax landscape. • Transfer Price calculation method business case, resulting in a CIT liability reduction of US$ 18MM.

• Responsible for the design and coordination of the tax planning area associated with the local and cross-border operations, and in relation to special projects such as new business and expansions ( 1st Apple Retail Store in LATAM, iTunes localization, among others). • Front line management in negotiations/proposals with the Federal, State and Municipal government in terms of tax rulings, tax holidays on innovative business structures. • Experience and understanding of transfer pricing methodologies applicable on services and transfers of goods. Reduced the TP adjustment from US$ 39MM (2012) to US$ 17MM (2013). • Assisting with managing, coordinating, and reviewing Brazilian tax compliance and reporting obligations including local country statutory account tax provision and related disclosures, corporation tax returns, VAT returns, tax reconciliations, etc.

• Hired to restructure the Tax area, manage the conclusion of the spin-off from Monsanto and the merger of a new company. • Planning and definition of tax strategy for direct and indirect taxes being responsible for identifying areas of opportunity and implementing alternatives that reduce the entities tax burden within the legal scope (considering FASB109 & FIN48 precepts). • Elaborate technical advice, participate in the development and structuring of new projects and investments (M&A, due diligence, spin off, etc.).