Carolina M. Bottino

Tax, Energy Taxation, Global Mobility & Migration

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

Visión general

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.


  • 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.

Servicios e Industrias Relacionadas


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


  • 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


  • English
  • Portuguese
  • Spanish