Marta Santoro

Gerente sênior responsável por liderar a área de tributos na Merck Brasil, buscando melhorias e oportunidades, cumprindo as regras tributárias de compliance.

Coordinate the Direct Tax Team (IRPJ, CSLL, TP, PIS, COFINS, ISS and WHT) which has 5 collaborators. Coordinate the Tax Litigation Team which has 3 collaborators. Responsible for the most important tax opportunities/ projects for the Direct Tax Team and Tax Litigation Team. Give strategic support to my manager and my director, as well as to the 3 businesses of the Company. Currently involved in the Spice Project as the Tax responsible for Brazil. Last year, I participated of the Link UP Project as a monitor to give support for a English professional conversation between Merck´s employees seeking the opportunity to develop their English business vocabulary and conversation skills.

Coordinate the Tax Litigation team, reviewing and preparing reports and procedural documents, reviewing the work provided by law firms for the company, defining joint defense strategies, as well as seeking opportunities through active legal tax actions. Team responsible for inspections of the Direct and Indirect teams, administrative and legal tax proceedings. Issuing CNDs, controlling Electronic Tax Domiciles. Releasing goods stuck in barriers. Interface with the External Audit team. - Actively participate in national and global Tax projects, related to the Direct and Indirect teams, seeking Tax Savings and improvements, obtaining very relevant tax benefits, requesting changes in tax laws, acting directly before public agencies and unions of the Pharmaceutical Industry, both in RJ and SP, as Tax Government Affairs. - Interface with law firms, as well as their respective hiring for the entire Tax team, negotiating and reviewing fee contracts. - Direct interface with the company's businesses to explain relevant tax impacts on the company's operations. - Interface with the company's Legal Department for any demands more focused on legal requests. - Interface with the company's HR department as it is responsible for obtaining opportunities for social security contributions through the courts.

Secondment at Merck, responsible for the Tax Litigation department. At the law firm, giving support for tax consulting projects, such as legal opinions and tax planning, preparing relevant and strategics tax defenses.

Associate Attorney in the tax area (advisory and litigation). - Preparation of opinions, memoranda and consultations for national and international companies related to Tax Law and its regulations, in Portuguese and English, for direct and indirect taxes. - Drafting and review of petitions, objections to tax enforcement and other appeals for the Federal and State Courts in Tax Law cases, including appeals filed with the Superior Courts. - Drafting and review of tax challenges and statements of non-compliance before the Federal, State and Municipal Administrative Spheres in tax law cases. - Diligences to Courts and Public Administration Bodies to monitor tax litigation cases. - Drafting and review of monthly reports and tax audit reports related to the processes monitored by the firm, as well as guidance on procedural monitoring. - Preparation of tax reports on due diligence of corporate transactions carried out for national and international clients, as well as travel throughout the country to carry out due diligence. - Recruitment of subordinates, review and coordination of work prepared by interns and junior lawyers of the firm. - Drafting of firm newsletters.

Member of the International Core of Excellence (ICE) tax team, in the Brazilian Desk, responsible for: - Advising international companies on tax planning. - Researching new tax laws and regulations, especially for foreign investors investing in Brazil (International outbound US/BR). - Preparing presentations on “how to invest in Brazil”; - Controlling and calculating taxes; - Information related to Brazilian and international tax laws; - Consulting work aimed at clients involved with foreign investments in Brazil (International outbound US/BR) or Brazilian investments in the United States (International inbound US/BR).

Tax litigation lawyer (secondment provided by Trouw e Fraga Advogados), responsible for: - Procedural analysis of all the company's cases in a project to review administrative and legal actions and possible future actions arising from accounting exposures. Assessment of the chances of success of each case through research into case law and the current procedural phase, analysis of documentation seeking appropriate procedural measures and strategies for the company. Discussion of cases with businesses within the company and/or with external lawyers, as well as assessment of the work provided by law firms for the company.

Drafted complaints and filed briefs in Social Security cases. Advised clients on filing a case in Federal Court. Researched Judges' rules and conferred with Court clerks and U.S. Attorneys regarding Social Security Federal Court cases.

Wrote terms of Sales and Purchase Contracts to protect natural resources trading company's rights in transactions involving American, Chinese and South American companies.

Advised domestic and international corporate clients on matters of tax law. Researched civil law and tax regulations. Drafted petitions and pleadings related to federal and state tax cases. Advocated in judicial conferences with tax judges. Negotiated tax settlements and discharges.

Drafted petitions related to civil cases. Assisted in-house experts regarding law/resolution changes. Researched Brazilian civil/case law and procedural regulations.

Drafted orders during Taxation trials and assisted litigators. Reviewed incoming civil and tax matters and searched jurisprudence. Prepared Pro Se petitions related to Consumer Law and Torts Law.