Home / People / Eric Nagamine
Portrait ofEric Hissashi Nagamine

Eric Nagamine


FAS Advogados
Rua Gomes de Carvalho, 1507
4th floor
Vila Olímpia, São Paulo - SP
04547-005, Brazil
Languages Portuguese, English

Eric Hissashi Nagamine is a lawyer in the Tax Planning and International Taxation practice at FAS Advogados. With over ten years of experience in the tax field and having worked at renowned law firms in São Paulo, his expertise covers a wide range of tax consultations involving both direct and indirect taxes, complex national and international corporate restructurings, M&A and capital markets audits, as well as the analysis of tax opportunities for clients. 

more less

Memberships & Roles

  • Member of the Brazilian Institute of Tax Law (Instituto Brasileiro de Direito Tributário - IBDT). 
more less


  • 2011 - Bachelor's Degree in Law from Universidade Presbiteriana Mackenzie in São Paulo
  • 2014 - Postgraduate Degree in Tax Law from Fundação Getúlio Vargas São Paulo
  • 2016 - Postgraduate Degree in International Tax Law from IBDT
more less



Estado de São Paulo poderá adotar alíquotas progressivas para o ITCMD
O Projeto de Lei n° 07/24, em tramitação na Assembleia Legislativa de São Paulo, pretende instituir no Estado o regime de alíquotas progressivas sobre o ITCMD. Confira, nesse artigo exclusivo, a análise elaborada pela equipe de Consultoria Tributária e Planejamento Tributário sobre as alterações.
Rewriting the rules: Changes in Interest on Equity
In this article, our experts address the significant changes in the rules related to Interest on Equity (JCP) following the conversion of Provisional Measure (MP) No. 1,185/2023.
Convenios para Evitar la Doble Tributación en América Latina
We are pleased to share a guide prepared by the Latin American tax law expert team on Double Taxation Avoidance Agreements. These treaties play a crucial role in the legal certainty of foreign investments and in reducing the impact of double taxation, fostering a conducive environment for trade exchange. In this guide, we:Explore, in a concise and practical manner, the tax treatment of non-residents in Brazil, Chile, Colombia, Mexico, and Peru. Provide key references on legislation, judicial criteria, and essential aspects of the Double Taxation Avoidance Agreements in force in each jurisdiction. Include the list of current agreements in each country.
Brazil has a network of 36 Double Taxation Agreements - download the complete guide to see the full listing - listed in Appendix 1. Among the agreements currently in force in Latin America are Argentina, Chile, Ecuador, Mexico, Peru, and Uruguay (incorporated in 2023). Brazil did not accept the Multilateral Instrument of the Organization for Economic Cooperation and Development (MLI) to amend its existing agreements. However, in general, treaties concluded by Brazil follow the structure presented in the OECD Model Convention. Moreover, the most recent bilateral conventions reflect the country's tendency to align its agreements with the Base Erosion and Profit Shifting (BEPS) standards, including anti-abuse and anti-treaty shopping clauses. Below, we summarize the most relevant topics related to the DTAs, without prejudice to other provisions that may be important depending on the case. Prevalence of DTAs Brazilian courts have established the prevalence of treaties over domestic law. However, Brazilian tax authorities often interpret agreements in a way that limits benefits internationally accepted by the OECD. General Rules of DTAs Dividends: Dividends distributed to residents or non-residents are not subject to income tax. In any case, the 10% or 15% rate generally applies to countries with which Brazil has signed a DTAs. Interest: The 10% or 15% rate generally applies to loans. Royalties: The rate applicable to royalties derived from the use, or the right to use, cinematographic films, films or tapes for television or radio broadcasts, and any copyright of literary, artistic, or scientific works produced by a resident of a contracting state; or derived from the use, or the right to use, trademarks and patents varies in most cases from 10% to 15%. Other Common Clauses in DTAs Definition of tax residence, permanent establishment rules, taxation of capital gains, income from employment, foreign tax credit or exemption from income tax, information exchange, non-dis­crim­in­a­tion, and amicable dispute resolution procedures. Multilateral Convention on Mutual Administrative Assistance in Tax Matters The Convention, effective in Brazil since 2016, authorizes the exchange of tax-relevant information between Brazilian authorities and authorities of over 90 countries that are signatories to the Convention. This exchange can be made upon the request of the interested country or automatically. Income Tax Incidence on Services Provided by Non-Residents Abroad (DTAs) Most DTAs concluded by Brazil have protocols equating technical services to royalties, so Article 7 of the conventions exempting foreign-earned income from income tax would not apply (except for treaties with Austria, Finland, France, Japan, and Sweden). As there is no legal definition of what constitutes 'technical services,' tax authorities often use an expansive interpretation, classifying a significant part of service provision as royalties for DTAs purposes. The most recent treaties concluded by Brazil include a specific article for the taxation of technical services (such as the Brazil-Uruguay DTA). Social Security Brazil has the following totalization agreements: Ibero-American Multilateral Agreement: Argentina, Brazil, Bolivia, Chile, Ecuador, El Salvador, Spain, Paraguay, and Uruguay; Southern Common Market (Mercosur) Agreement: Argentina, Paraguay, Uruguay, and Brazil; Belgium, Canada, Cape Verde, Chile, France, Germany, Greece, Italy, Japan, Luxembourg, Portugal, South Korea, Spain, Switzerland, Quebec, United States.
Reforma Tributária: não-cu­mu­lativid­ade plena da CBS e do IBS
This week, the Brazilian Senate approved the text of PEC 45, which promises to simplify the country's current tax system. The Constitutional Amendment Proposal must still be approved by the Chamber of Deputies. In this article, you can check the current situation of the changes introduced by the tax reform.
Regulamentação das novas regras de Preços de Transferência
A Receita Federal do Brasil publicou a Instrução Normativa nº 2.161/2023, es­tabele­cendo regras para preços de transferência em transações controladas. As regras serão obrigatórias a partir de janeiro de 2024, com opção para 2023, e a análise de comparabilidade é central no novo sistema de preços de trans­fer­ên­cia. 
Reforma Tributária: as indefinições do Imposto Seletivo e a insegurança...
Saiba como a amplitude da tributação de produtos prejudiciais à saúde e ao meio ambiente afeta a economia e a segurança jurídica.