{"id":9695,"date":"2022-11-09T23:18:17","date_gmt":"2022-11-10T02:18:17","guid":{"rendered":"https:\/\/2024.fius.com.br\/?page_id=9695"},"modified":"2026-04-16T15:08:41","modified_gmt":"2026-04-16T18:08:41","slug":"bruno-marques-santo","status":"publish","type":"page","link":"https:\/\/www.fius.com.br\/en\/team\/bruno-marques-santo\/","title":{"rendered":"BRUNO MARQUES SANTO"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9695\" class=\"elementor elementor-9695\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8411b2e elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8411b2e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bc49e59\" data-id=\"bc49e59\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0926a1c elementor-icon-list--layout-inline elementor-widget__width-auto elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0926a1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.fius.com.br\/areas\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>\u00c1reas<\/b><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax Planning &amp; Advisory<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-30113f5 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30113f5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b5626b5\" data-id=\"b5626b5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f31745d elementor-widget elementor-widget-spacer\" data-id=\"f31745d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-47e26a5 elementor-section-stretched elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47e26a5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-371f3f6\" data-id=\"371f3f6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b742c0a elementor-widget elementor-widget-text-editor\" data-id=\"b742c0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"743\" data-end=\"1099\">Bruno is a partner in the Tax practice, where he leads a multidisciplinary team specializing in International Taxation, M&amp;A Transactions, and Corporate Tax Law. Since 2023, he has also led a team dedicated to the implementation of the Brazilian tax reform (IBS and CBS), monitoring its sectoral impacts and supporting clients in adapting to the new system.<\/p><p data-start=\"1101\" data-end=\"1499\">He has extensive experience advising multinational companies on structuring their operations in Brazil, as well as Brazilian groups on their international expansion, serving clients in sectors such as agribusiness and food industry, technology, pharmaceuticals and life sciences, industrial manufacturing, chemicals, construction materials, renewable energy, infrastructure, and financial services.<\/p><p data-start=\"1501\" data-end=\"1995\">He is a researcher at CCiF (Centro de Cidadania Fiscal), where he actively contributes to debates and legislative proposals related to the Brazilian tax reform, both in the consumption (IBS\/CBS) and income tax areas. He is the author of articles published in specialized media outlets such as Valor Econ\u00f4mico and JOTA, as well as chapters in collective tax law publications, and is a frequent speaker at national and international events on taxation, tax reform, and international tax planning.<\/p><p data-start=\"1997\" data-end=\"2169\">He holds a specialization in Corporate Finance from UNICAMP and has been recognized by International Tax Review as a World Tax Rising Star in consecutive years (2023\u20132026).<\/p><p><strong>Member of the Brazilian Bar Association (OAB)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0197c5 elementor-widget elementor-widget-text-editor\" data-id=\"b0197c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>MBA in Corporate Finance, Faculdade de Ci\u00eancias Aplicadas da Unicamp, 2014<\/li><li>Bachelor of Laws, Pontif\u00edcia Universidade Cat\u00f3lica de Campinas (PUC), 2010<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc60cb3 elementor-widget elementor-widget-text-editor\" data-id=\"fc60cb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span class=\"TextRun SCXO31600709 BCX0\" lang=\"PT-BR\" xml:lang=\"PT-BR\" data-contrast=\"auto\"><span class=\"SpellingError SCXO31600709 BCX0\">Recognitions<\/span><\/span><\/strong><\/p><p><span data-contrast=\"auto\">ITR \u2013 Rising Star \u2013 Practice Area: <\/span><span data-contrast=\"auto\">General corporate tax, Indirect tax (2023, 2024, 2025, 2026)<\/span>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a09bacb\" data-id=\"a09bacb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3fbab4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fbab4c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-b1d3f94\" data-id=\"b1d3f94\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8a0e3a elementor-widget elementor-widget-image\" data-id=\"c8a0e3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"223\" height=\"223\" src=\"https:\/\/www.fius.com.br\/wp-content\/uploads\/2024\/11\/Bruno.png\" class=\"attachment-full size-full wp-image-20708\" alt=\"\" srcset=\"https:\/\/www.fius.com.br\/wp-content\/uploads\/2024\/11\/Bruno.png 223w, https:\/\/www.fius.com.br\/wp-content\/uploads\/2024\/11\/Bruno-150x150.png 150w, https:\/\/www.fius.com.br\/wp-content\/uploads\/2024\/11\/Bruno-120x120.png 120w\" sizes=\"(max-width: 223px) 100vw, 223px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0138c63 elementor-widget elementor-widget-heading\" data-id=\"0138c63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">BRUNO MARQUES SANTO<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9a43a9 elementor-widget elementor-widget-text-editor\" data-id=\"a9a43a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Partner<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79e2851 elementor-widget elementor-widget-text-editor\" data-id=\"79e2851\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<em><span style=\"color: #0084c2;\"><a style=\"color: #0084c2;\" href=\"mailto:bruno.santo@fius.com.br\" target=\"_blank\" rel=\"noopener\">bruno.santo@fius.com.br<\/a><\/span><\/em>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7538d61 elementor-widget elementor-widget-gallery\" data-id=\"7538d61\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;gallery_layout&quot;:&quot;masonry&quot;,&quot;columns&quot;:6,&quot;columns_tablet&quot;:6,&quot;columns_mobile&quot;:4,&quot;lazyload&quot;:&quot;yes&quot;,&quot;gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;gap_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;content_hover_animation&quot;:&quot;fade-in&quot;}\" data-widget_type=\"gallery.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-gallery__container\">\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/www.fius.com.br\/wp-content\/uploads\/2025\/12\/54810007537_bfd8cfc27c_q.jpg\" data-width=\"150\" data-height=\"150\" aria-label=\"\" role=\"img\" ><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/www.fius.com.br\/wp-content\/uploads\/2024\/09\/itr-socio-2-site-1.png\" data-width=\"400\" data-height=\"400\" aria-label=\"\" role=\"img\" ><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/www.fius.com.br\/wp-content\/uploads\/2024\/01\/ITR-2024-rising-w400.png\" data-width=\"400\" data-height=\"400\" aria-label=\"\" role=\"img\" ><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3900938 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3900938\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4602347\" data-id=\"4602347\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ec1de5 elementor-widget elementor-widget-spacer\" data-id=\"3ec1de5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00c1reas Tax Planning &amp; Advisory Bruno is a partner in the Tax practice, where he leads a multidisciplinary team specializing in International Taxation, M&amp;A Transactions, and Corporate Tax Law. Since 2023, he has also led a team dedicated to the implementation of the Brazilian tax reform (IBS and CBS), monitoring its sectoral impacts and supporting [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":9701,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"coauthors":[58],"class_list":["post-9695","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BRUNO MARQUES SANTO - Finocchio &amp; Ustra Advogados - FIUS Advogados - Campinas \/ S\u00e3o Paulo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fius.com.br\/time\/bruno-marques-santo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BRUNO MARQUES SANTO - Finocchio &amp; Ustra Advogados - FIUS Advogados - Campinas \/ S\u00e3o Paulo\" \/>\n<meta property=\"og:description\" content=\"\u00c1reas Tax Planning &amp; Advisory Bruno is a partner in the Tax practice, where he leads a multidisciplinary team specializing in International Taxation, M&amp;A Transactions, and Corporate Tax Law. 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