Publications

Loria Team Contributes to a Publication Honoring Professor Roberto Quiroga

26/09/2026

Daniel Loria, a partner at Loria Advogados, and Rafhael Romero Bentos, a senior associate at the firm, authored the article “Investment Funds Between Two Reforms: The New Landscape of Income Tax and Indirect Taxation in Brazil,” published in the book “Tax Law and the Financial and Capital Markets: Studies in Honor of Professor Roberto Quiroga Mosquera.”

Organized by the Brazilian Institute of Tax Law (IBDT), the collection celebrates the 65th birthday of Professor Roberto Quiroga, a leading figure in Brazilian tax law, and brings together articles by experts in the field.

In the chapter, Daniel and Rafhael examine the evolution of taxation on investment funds and their shareholders, taking into account recent changes in direct and indirect tax rules.

Contributing to a volume dedicated to one of the leading figures in Brazilian tax law reaffirms Loria Advogados’ commitment to producing technical knowledge and fostering informed debate on issues relevant to the country.

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