A consulting company established in 2006, the A2M team has developed an extensive expertise in the preparation of studies and projects in the tax and economic fields, and in offering management solutions and tax planning, namely in projects seeking for non-contentious results, through the technical understanding based on the administrative spheres.
A2M is specialized in advisory services to companies, institutions and representative entities of the economic segment, in the assessment or proposition of tax rules affecting or that may affect their activities, as well as the equilibrium of the respective markets.
Included among the most relevant characteristics of A2M are the vast knowledge of the tax situation and its effects in the business environment of Brazil, as well as the solid experience of its partners and associated consultants, both in the public and the private sectors.
Our comprehensive service portfolio includes:
• Consulting services in relation to the constant alterations to the legislation and on the solution of controversies with tax authorities;
• Preparation of studies and tax reports involving direct and indirect taxes related to sectorial taxation;
• Advisory services and preparation of petitions and applications and consultations to the tax authorities;
• Advisory services in the preparation of tax reports, in order to render them more understandable and acceptable to higher administration, in order to enable the cost-assessment opportunity costs and the respective decision-making process.
ICMS TAX STRATEGIC MANAGEMENT
• Reduction of the ICMS impact on net income of the company through tax planning alternatives, allied to corporate governance and compliance;
• Elimination or reduction of the tax contingency risks;
• Recovery of undue payments or overpayments;
• Recovery and/or utilization of tax credits; and
• Analysis and redefinition of strategies in relation to tax litigations (administrative and judicial).
INVESTMENTS AND CORPORATE BUSINESS
• Analysis and assessment of tax and financial incentives more appropriate to the business of the company;
• Comparative analysis of the impact of the prevailing tax incentives;
• Preparation of economic-financial projects for obtaining tax incentives in the federal and state environments;
• Advisory services in negotiations with the public institutions involved.
CONSULTING SERVICES FOR SEGMENT ENTITIES
Tax matters that affecting companies that a part of a certain segment become segment demands.
Once the probability of resolving these issues through representatives of the segment is greater than when faced individually by the companies it is of fundamental importance for reaching integrated solutions.
Among the services that comprise this work program, we emphasize:
• Following-up on the issue of regulatory acts (federal and state) and relevant administrative and legal decisions, identifying opportunities and risks that could affect companies of the sector;
• Tax consulting in relation to the constant amendments to the legislation;
• Guidance and preparation of petitions and applications to the tax authorities in the name of the sector;
• Advisory services in research and pricing of products submitted to the ICMS tax substitution regimen, when applicable, for the purpose of defining the respective value-added margins;
• Participation in the Tax Committee meetings of entities of the segment, if any, with the purpose of discussing and address the issues affecting the respective segment;
• Advisory services in the creation and structuring of the Tax Committee, if not yet established;
• Advisory services in relation to the tax propositions and aspects affecting the sector in the National Meeting of State Tax Coordinators and Administrators (ENCAT), Permanent Technical Commission of the ICMS (COTEPE) and National Finance Policy Council (CONFAZ);
• Following-up on proposed legislation for the reformulation of the National Tax System, with analysis of the issues causing impact to the segment, preparation of summaries and amendments to the mentioned proposed legislation;
• Participating in meetings with authorities to deal with tax matters affecting the segment.