Victor Shimura

Responsible for Nubank’s financial entities tax compliance and planning comprising primarily the following activities: Review of both direct and indirect taxes (e.g. IRPJ, CSLL, PIS, COFINS and ISS) calculation basis, including deferred tax assets/liabilities (DTA/DTL); Tax planning regarding transactions and corporate structures involving Brazilian and foreign entities; Preparation of Financial Statements in BRGAAP regarding tax information in accordance with accounting standards; Completion of municipal and federal ancillary obligations such as ECD, ECF, DCTF, EFD- Contribuições, DES-IF, DIRF, SISCOSERV, etc.; Calculation and review of withholding taxes such as IRRF, PIS, COFINS and CSLL, ISS, etc.; Review of taxes (e.g. IRRF and IOF) on investments and fixed or variable income financial transactions carried out by residents in Brazil or abroad; Analysis and structuring from a tax perspective of Nubank new products and features; Support to internal stakeholders such as FP&A, M&A, and Legal with regard to tax matters; Accounting and tax systems handling such as ERP SAP, Easy Way, Matera and Tax One.

In charge of several projects related to tax audit and consulting services of financial institutions, comprising activities such as following: Review of both direct and indirect taxes (i.e. IRPJ, CSLL, PIS, COFINS and ISS) calculation basis, ancillary obligations and booking, including deferred tax assets/liabilities (DTA/DTL); Tracing and analysis of tax risks involved in merger and acquisition operations; Preparation of legal opinions and verification letters for administrative and judicial claims purpose; Tax planning regarding transactions and corporate structures involving Brazilian and foreign entities; Review of Financial Statements both in BRGAAP and IFRS regarding tax information, including tax contingencies and its presentation in accordance with accounting standards; Attestation of Sarbanes-Oxley (SOx) compliance auditing requirements; etc.