Daniel Loria

Partner

Experience

Daniel has a solid career in tax law and public policy. He served as Director at the Extraordinary Secretariat for Tax Reform within Brazil’s Ministry of Finance, where he was directly involved in drafting Complementary Law No. 214/2025 (Consumption Tax Reform). In this role, he coordinated the Technical Working Groups on Tax Immunities, Financial Services, and Split Payment in the Technical Advisory Program for the Implementation of the Consumption Tax Reform (PAT-RTC).

He also led the development and approval of key income tax laws, including Law No. 14,754, which addresses the taxation of closed-end investment funds and offshore structures, and Law No. 15,079, which introduced the global minimum corporate tax for multinational groups, aligned with OECD’s Pillar Two.

Prior to his government service, Daniel was a partner at Stocche Forbes Advogados and Barbosa, Müssnich, Aragão (BMA), where he began his legal career, in 2005.

He served as lead professor for the Mergers & Acquisitions Taxation course at Insper from 2020 to 2024.

Education

LL.B., Pontifical Catholic University of São Paulo (PUC-SP).

Awards