Lucas Braz — Tax Consultant, Tax Law
Tax consultant at TaxUp Consultoria Tributária and Master in Tax Law from the University of São Paulo (USP). Direct practice in tax planning, recovery of credits, and administrative and judicial tax litigation.
Practice overview
Lucas Braz is a tax consultant at TaxUp Consultoria Tributária, a Brazilian boutique tax firm serving local mid-market companies, foreign-controlled subsidiaries and international groups with operations in Brazil.
His practice focuses on corporate tax planning, recovery of tax credits, and administrative and judicial tax litigation, alongside adaptation to the Brazilian Tax Reform 2026—2033 (CBS, IBS, Selective Tax). He combines a strong academic foundation in tax law with hands-on litigation practice.
In the boutique model of TaxUp, each engagement is personally led by the consultant — from the initial diagnostic to the oral defense of the thesis. No delegation to juniors, no hierarchical layers between the technical leadership and the client.
Education
- Master in Tax Law (LL.M.) — University of São Paulo (USP), one of the most prestigious programs in Brazil;
- Specialization in Tax Law — IBET (Instituto Brasileiro de Estudos Tributários);
- Specialization in Civil Procedure — Mackenzie Presbyterian University;
- Law degree — Federal University of Paraíba (UFPB);
- Member of the Brazilian Bar Association (OAB/PB).
Focus areas
- Tax planning — corporate and patrimonial structuring within the bounds of legitimate tax avoidance;
- Recovery of credits — review and recovery of overpaid taxes within the statute of limitations;
- Tax litigation — defense in tax assessments and appeals at the administrative and judicial levels;
- Tax Reform 2026—2033 — adaptation to CBS, IBS and the Selective Tax across the transition.