Carolina Bottino stands out for her eminence, objectivity and dynamism.
Legal 500, ed. 2023


Carolina M. Bottino is a partner in the Tax practice of Tauil & Chequer Advogados in association with Mayer Brown in the Rio de Janeiro office. Carolina focuses her practice on taxation and civil law matters. She advises international oil and gas companies in their operations in Brazil on tax matters, especially regarding customs and foreign trade matters involving special customs regimes such as REPETRO and Temporary Admission. Carolina is also regularly involved in litigation issues regarding ICMS and its levy in temporary admission regimes.

Carolina has more than 16 years of experience in Global Mobility matters. Such experience includes providing consultancy on immigration, tax and social security aspects for individuals assigned to work in Brazil, as well as for Brazilian individuals assigned to work abroad. In addition, Carolina has experience in revising offer letters, adapting global policies to Brazilian legislation, revising income tax returns for individuals in Brazil, as well as assisting clients in identifying the best structures to receive foreigners to work in Brazil. Bottino specializes in tax planning for individuals, foreigners coming to Brazil as well as Brazilians living abroad, identifying the best suited tax structures.

She is the author of several articles related to special customs regimes and acts as a speaker in several congresses and seminars related to the subject. She holds a master's degree in Legal Sciences from the Universidade Autónoma de Lisboa, and has specialization in Constitutional Civil Law from UERJ.


  • Englisch
  • Portugiesisch
  • Spanisch


  • Advised Oil & Gas service companies in multiple tax litigation.
  • Advised international oil companies and energy service companies on taxation, compliance, and controversies related to their Brazilian operations and transactions.
  • Advised an oil company in tax litigation regarding the withholding tax imposed on payments for services provided in exploration operations.
  • Drafted several intercompany agreements between international energy service companies regarding their operation in Brazil.
  • Advised a Chinese company in its tax structuring and planning, and in issues related to the construction of a pipeline in Brazil.
  • Advised a Brazilian company in the tax structuring and planning of natural gas assets in Brazil.
  • Advised international oil companies’ and energy service companies’ start-ups in Brazil on immigration and tax matters.
  • Advised several international oil companies and energy service companies when hiring foreigners on tax, immigration and labor planning.
  • Participated in tax planning for an LNG project in Brazil.
  • Advised individuals on tax planning for investment in Brazil.
  • Advised tax and immigration consulting on expatriates’ matters to major players on Oil & Gas industry.
  • Advised income tax returns and all ancillary obligations for individuals who become tax resident in Brazil.
  • In charge of several civil litigation cases related to shopping centers matters, on behalf of the Shopping.


Universidade Autónoma de Lisboa, Master of Law, 2022.

Universidade do Estado do Rio de Janeiro, Post-graduate in Constitutional and Civil Law, 2006

Universidade Federal do Rio de Janeiro, Bachelor of Law (JD equivalent)


  • Brazil
  • Ranked as “Next Generation Partner” in Tax at The Legal 500, 2023
  • “Carolina Bottino stands out for her eminence, objectivity and dynamism.“ The Legal 500, 2023
  • Ranked in Tax: Litigation at Leaders League, 2020 and 2021
  • Ranked as “Key Partner” in our Tax department at The Legal 500, 2018