Luciana Rosanova Galhardo has been a tax partner at Pinheiro Neto since 1998 and is highly specialised in domestic and international tax consulting and litigation. She has worked in leading transfer pricing cases involving the pharmaceutical, automotive, financial, healthcare and cosmetic industries.
She has authored or co-authored more than 80 articles and other publications, and is an invited teacher on tax courses at the Foundation Institute of the University of São Paulo (FIA/USP) and the Getulio Vargas Foundation (FGV/SP). Her book on cost sharing and cost contribution agreements (Rateio de Despesas no Direito Tributário, Quartier Latin) is regarded as one of the most relevant studies on this matter in Brazil.
Luciana obtained her JD degree at the University of São Paulo. She has a specialisation degree in tax law from the Pontifical Catholic University of São Paulo and a master’s degree in international tax law from the University of São Paulo.