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Clara Gomes Moreira

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Clara Gomes Moreira

Clara Gomes Moreira


+55 11 3236-2864
Practice area

Works in the areas of tax consultancy, administrative and judicial tax proceedings, specializing in the Supreme Courts. Former advisor to a Minister at the Federal Supreme Court. Professor of the Professional Master's Degree in International and Comparative Tax Law at the Brazilian Institute of Tax Law (IBDT). Guest lecturer at numerous educational institutions and speaker in Brazil and abroad. Has experience in the automotive, agricultural, banking, energy, telephony, oil and gas, retail, pharmaceutical, services and transportation and technology sectors.


  • Max Planck Institute for Tax Law and Public Finance (MPI) - Post-Doctorate in Tax Law, Germany, 2023
  • Universidade de São Paulo (USP) - PhD in Tax Law, University of São Paulo, 2020
  • Wirtschaftsuniversität Wien (WU) - Advanced Transfer Pricing Course (Specific Topics), Austria, 2018
  • Wirtschaftsuniversität Wien (WU) - Visiting Research Scholars Program, Austria, 2018
  • Universidade de São Paulo (USP) - Master in Tax Law, 2016
  • Universidad Carlos III Madrid (UC3M) - Visiting Research Scholars Program, Madrid, 2015
  • Escola de Magistratura do Estado do Rio de Janeiro (EMERJ), Postgraduate Program in Tax Law, 2014
  • Universidade do Estado do Rio de Janeiro (UERJ), Graduate Degree in Law, 2011
  • University of Cambridge, English Legal Method Summer School, United Kingdom, 2010

Other qualifications

  • Professor of the professional master's degree at the Brazilian Institute of Tax Law (IBDT)
  • Former advisor to a minister at the Supreme Court


  • Brazilian Bar Association (OAB/RJ and OAB/SP)
  • Brazilian Institute of Tax Law (IBDT)
  • Institute of Tax Studies (IET)
  • International Law Association (ILA)
  • Brazilian Financial Law Association (ABDF)
  • International Fiscal Association (IFA)
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