Elidie Palma Bifano

T +55 (11) 3704-1347 @ elidie.bifano@marizadvogados.com.br

With extensive experience in tax law, she stands out for her comprehensive work in strategic consulting, focusing on tax planning, corporate restructuring, mergers and acquisitions, special regimes, tax incentives, and risk mitigation, covering direct, indirect, and customs taxes. In international taxation, she structures cross-border investments, analyzes transfer prices, and applies treaties to avoid double taxation. She has a solid background in economics, technology, accounting, civil, corporate, banking, and financial law. Her experience as an audit partner for 38 years and serving on the boards of large companies reinforces her expertise in integrating accounting precepts with tax law. Recognized for her personalized approach, dedication to clients, and complete tax solutions, she is frequently highlighted by Brazilian and international legal publications.

PhD in Tax Law
Pontifícia Universidade Católica de São Paulo – PUC/SP
Completed in 2006

Master’s Degree in Tax Law
Pontifícia Universidade Católica de São Paulo – PUC/SP
Completed in 2002

Tax Law Specialist
Universidade de São Sao Paulo – USP
Completed in 1975

Tax Law Specialist
Pontifícia Universidade Católica de São Paulo – PUC/SP
Completed in 1972

Bachelor of Laws
Pontifícia Universidade Católica de São Paulo – PUC/SP
Completed in 1969

Acknowledgment

  • 2026

    • CHAMBERS GLOBAL - Recognized as Tax Non-Contentious (Band 2)

  • 2025

    • CHAMBERS GLOBAL - Recognized as Tax Non-Contentious (Band 2)

    • ANÁLISE ADVOCACIA - Recognized as Specialty / Tax (Specialized 3rd), Economic Sector / Technology (Specialized 3rd) and State / São Paulo (Specialized 5th)

    • ANÁLISE ADVOCACIA MULHER - Recognized in First Place, among the most admired lawyers in Law Firms Specialized in Tax Law.

    • ANÁLISE ADVOCACIA REGIONAL - Recognized in Fourth Place in the Greater São Paulo Region, Specialized Category.

  • 2024

    • CHAMBERS GLOBAL - Recognized as Tax Non-contentious (Band 2)

    • Recognized as Tax Non-contentious (Band 2)

  • 2023

    • CHAMBERS GLOBAL - Recognized as Tax Non-contentious (Band 2)

    • Recognized as Tax Non-contentious (Band 2)

    • WHO′S WHO LEGAL - Thought Leaders – Brazil – Corporate Tax 2023 | Thought Leaders Global Elite – Corporate Tax – Advisory 2023

  • 2022

    • CHAMBERS GLOBAL - Recognized as Tax Non-contentious (Band 2)

    • CHAMBERS BRAZIL - Recognized as Tax Non-contentious (Band 2)

    • WHO′S WHO LEGAL - Thought Leaders – Brazil Corporate Tax 2022 | Global Leaders - Corporate Tax – Advisory 2022 | Global Leaders - Corporate Tax – Controversy 2022 | National Leader – Brazil Corporate Tax 2022

  • 2021

    • CHAMBERS GLOBAL - Recognized as Tax (Band 2)

    • CHAMBERS LATIN AMERICA - Recognized as Tax (Band 2)

    • WHO′S WHO LEGAL - Elidie Palma Bifano is celebrated as “an extraordinary lawyer and scholar” thanks to her immense understanding of international tax law. The “brilliant” 

  • 2020

    • CHAMBERS GLOBAL - Recognized as Tax (Band 2)

    • CHAMBERS LATIN AMERICA - Recognized as Tax (Band 2)

    • WHO′S WHO LEGAL - Elidie Palma Bifano stands out as an authority on corporate tax law and emphasises her longstanding practice on tax structuring and auditing.

  • 2019

    • CHAMBERS GLOBAL - Recognized as Tax (Band 2)

    • CHAMBERS LATIN AMERICA - Recognized as Tax (Band 2)

    • ANÁLISE ADVOCACIA - Recognized as one of the most admired tax lawyers

    • WHO′S WHO LEGAL - Elidie Palma Bifano has expansive knowledge of direct tax matters and is a well-known litigator in the field. She is praised for being “very clear and very calm”.

  • 2018

    • CHAMBERS GLOBAL - Recognized as Tax (Band 2)

    • CHAMBERS LATIN AMERICA - Recognized as Tax (Band 2)