Edgar Santos Gomes

Edgar Santos Gomes spent more than 15 years at leading law firms. His practice includes tax litigation, advice and planning in domestic and international transactions involving individuals and legal entities resident in Brazil and abroad.

A graduate of Universidade Federal do Rio de Janeiro (UFRJ), he holds a specialization in Tax Law from IBET and an LL.M. in International Taxation from Universidade de Leiden. He is a member of the International Fiscal Association (IFA) and the Society of Trust and Estate Practitioners (STEP), and a board member of Associação Brasileira de Direito Financeiro (ABDF). He teaches and lectures at universities in Brazil and abroad and has authored numerous articles on international taxation.

Practice Areas

Tax litigation, advice and planning in domestic and international transactions.
Matters involving individuals and legal entities resident in Brazil and abroad.
International taxation, estate and succession planning, and cross-border structures.

Education

LL.B. from Universidade Federal do Rio de Janeiro – UFRJ (2004).
Specialization in Tax Law from Instituto Brasileiro de Estudos Tributários – IBET (2006).
LL.M. in International Tax Law from Universidade de Leiden, the Netherlands (2010).
Visiting professor of International Tax Law and lecturer at universities in Brazil and abroad.
Fifteen years of experience in administrative and judicial tax litigation, and in tax advice and planning for domestic and international transactions involving individuals and legal entities resident in Brazil and abroad.

Professional Associations

Brazilian Bar Association – Rio de Janeiro Section.
Brazilian Bar Association – São Paulo Section.
International Fiscal Association.
Associação Brasileira de Direito Financeiro.
Society of Trust and Estate Practitioners. Member of the OAB/RJ Committee on Asset Recovery in International Fraud and of the State of Rio de Janeiro Tax Reform Committee’s working group on wealth taxation.

Languages

Portuguese.
English.
Spanish.

Recognitions

Chambers – Private Wealth – 2025.
Chambers – Tax Non-contentious: Mid-Market – 2025.
The Legal 500 – Tax – 2018 to 2025.
The Legal 500 – Wealth and Succession Planning – 2022 to 2025.
ITR World Tax – 2023, 2024.
Latin Lawyer 250 – Tax – 2023 to 2025.
Leaders League – Tax Litigation, Tax Advisory, Wealth Management – 2024, 2025.

Publications

More than 20 articles and book chapters on international taxation, transfer pricing, estate and succession planning, BEPS and related topics, published between 2013 and 2025.