Marcelo Mariano

Experience

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  Tenneco

  Jun 1998 - Jul 1999

  Production Assistant
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  Grupo Santa Cruz Transportes

  Nov 1999 - Feb 2001

  Finance Assistant
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  MAHLE

  Mar 2001 - May 2007

  Accounting Analyst
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  Deloitte

  May 2007 - May 2010

  Tax Consultant

  In charge of revising the Tax Burden encompassing Direct Taxes (Corporate Income Tax (IRPJ) / Social Contribution on Net Income (CSLL)), Social Contributions levied on sales (Social Integration Program (PIS) and Contribution for Social Security Financing (COFINS) – Cumulative and Non-cumulative).Revision of the Economic and Tax Information Integrated Declaration for Legal Entities – DIPJ (Actual and Presumed Profit), as well as in the spotting of opportunities and drafting of tax planning projects.Achievements:- Participation in Due Diligence, M&A and Tax Burden Optimization projects, having as main costumers Usina Guarani (current Tereos Group), SIG COMBIBLOC Group, International Paper, General Cable, among others. Show less

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  Phelps Dodge International Brasil Ltda. (currently called Prysmian Group)

  Jul 2010 - Nov 2011

  Tax Coordinator

  Management of the indirect tax team, composed of 04 Analysts and 01 Intern. In charge of revising the calculation of indirect taxes – Tax on Circulation of Goods and Services for Interstate and Intercity Transportation and Communication (ICMS), Tax on Manufactured Products (IPI), Tax over services (ISS), Social Integration Program (Pis) and Contribution for Social Security Financing (Cofins), as well as reviewing related ancillary obligations – Income tax withheld at source (DIRF), Information and Verification Guide (GIA), Public Digital bookkeeping System (SPED), Federal Tax Credits and Debits Statement (DCTF), Statement of Calculation of Social Contribution (DACON).Strong practice along with Sales, Supply Chain and diverse company’s businesses, in order to ensure that taxation is in compliance with tax legislation.Achievements:- Participation in projects related to tax gains generated due to the restructuring of commercial operations, decreasing the cost of the operation due to the non-incidence of Tax on Circulation of Goods and Services for Interstate and Intercity Transportation and Communication (ICMS) - Tax replacement (ST), obtaining special regimes for the units located in Minas Gerais (plant) and Pernambuco (Distribution Center), with a direct impact on the company's cash. Show less

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  International Paper (currently called Sylvamo do Brasil)

  Nov 2011 - May 2015

  Tax Coordinator

  Management of the direct tax team for the Paper and Packaging business in Brazil, composed of 04 analysts.Management and revision of all information related to the tax package which encompasses FAS 109, FIN 48, FAS 95, Boycott, and the reconciliation of the Income Tax effective rate – Effective Tax Rate, for paper and packaging businesses, as well as the drafting of the ETR Forecast at the end of each quarter (reporting carried out via OneSource system – Thomson Reuters). Monthly revision of the calculation and evaluation of Direct taxes (Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL)) and submission of related ancillary obligations (income tax declaration), Transfer Pricing calculation revision, revision of the tax burden on remittance operations abroad as payment for hired services and responsible for withholding process.Achievements:- Participation in the project for the acquisition of the company Orsa Embalagens – Remodeling, restructuring, Internalization of all ancillary obligations processes and calculations of IRPJ and Deferred for alignment of the area management and reports following the USA parent company’s criteria.- Enhancement and optimization of the processes for calculating and paying interest on equity with a 15% saving on income tax payments.- Participation in the project along with the Capgemini consulting firm for the outsourcing of the Tax area (withholding taxes and INSS calculation (payroll exemption) – Mapping of activities, processes, procedures and team restructuring / movement Show less

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  EY

  Jun 2015 - Nov 2017

  Tax Manager

  In charge of tax auditing and consulting for multinational and domestic companies, having as key customers Marilan Group, AMBEV, Iharabras, ZF, Dynapac, Richemont, among others.Revision of Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL) tax burden, income tax declaration, USGAAP, BRGAAP, IFRS, monetization of tax credits, interest on net equity calculation (JCP) and tax planning. Achievements:- Participation in customer prospecting projects, solution sale and the generation of new businesses aimed at Due Diligence, M&A and the optimization of Tax Burdens, guaranteeing the customer portfolio loyalty Show less

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  Knorr-Bremse

  Dec 2017 - Sept 2023

  Accounting Manager

  Management of the monthly accounting consolidation and closing processes, analysis of equity accounts and results, drafting of the quarterly and annual IFRS Packages, containing individual and consolidated financial statements and the respective explanatory notes for reporting to the parent company in Germany; as well as BRGAAP (statutory) financial statements for publication in Brazil and the respective explanatory notes, always ensuring the fulfillment of the deadlines.Revision of manual accounting entries, making sure that they would comply with the provided support, as well as monitoring and control of provisions for tax and labor risks in conjunction with the Legal area.Responsible for interfaces between accounting operations and respective controls linked to accounts payable, coordination and guide accounts payable, receivable and billing analysts. Monitor and control of standardized processes (SOX, Accounting, Billing, Credit, Operations, Payroll and Internal Control), as well as the implementation of segregation of duties controls between the accounts payable, receivable and collections team, aiming to establish a process without conflict of interests between functions.Calculation of current and deferred income tax, handing in of Digital Accounting Bookkeeping (ECD) and Tax accounting bookkeeping (ECF) and in charge of rendering service to internal and external audits (Big 4); as well as quarterly ETR reports (calculation of the effective rate) for the parent company in Germany, making use of the EY ETR Tool system and transfer price topics.Achievements:- IFRS Goes ERP project – Implementation of the new accounting standards in the SAP system.- Upgrade from SAP ECC 6.0 EHP4 version to SAP ECC 6.0 EHP8.- Implementation of the COMEX system for managing import and export processes.- Implementation and exchange of the ERP DATAMACE system for ADP – Payroll management.- Leader in the Litigation Committee project for the revision of tax contingencies Show less

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  ZF Group

  Aug 2024 - now

  Tax Coordinator

  Main responsibilities:Management of the tax team, composed of 06 analysts responsible for CIT, SC, Transfer Pricing, Import Service Taxation, Pis and Cofins monthly calculations. Responsible for review and guarantee the correct tax scenarios implementations at SAP 4/Hana project (Go-Live 1st January 2025 BU ECO), and member of tax committee regarding Brazilian Tax Reform (including all VAT taxation) to organize a correct IT implementation. Tax Compliance, Tax Advisory, Tax Planning, Tax Litigation (indirect & direct taxes and transfer pricing). Acting as a Partner with business team and other support areas to ensure accurate tax analysis and enable to integrate the process. Managing tax compliance activities, standardizing the best practices for tax reporting and tax compliance. Conducting Transfer Pricing practices together with Global team. Coordinating administrative tax disputes and tax audits. Partnership with legal department on the coordination of judicial tax discussion. Managing provisions and tax liabilities and reporting to tax leadership upon relevant tax disputes. Reporting Income tax accounting to global leadership. Monthly revision of the calculation and evaluation of Direct taxes (Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL), PIS and COFINS) and submission of related ancillary obligations (tax return, DCTF, SPED Contribuições), Transfer Pricing calculation revision, revision of the tax burden on remittance operations abroad as payment for hired services and responsible for withholding process. Show less