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Charles William McNaughton 

 

charles@mcpe.com.br

 

 

Charles William McNaughton, born in São Paulo and a member of the Brazilian Bar Association, São Paulo Chapter

 

 

Practice áreas

 

  • Consulting and litigation in Tax Law, Mergers and Acquisitions, Administrative Tax Law; Tax Planning; Contracts.

 

 

 

Practice areas

 

  • Consulting and litigation in Tax Law, Mergers and Acquisitions, Administrative Tax Law; Tax Planning; Contracts.

 

Education

 

Degree in law from the Pontificate Catholic University – PUC School of Law

 

  • Post Graduate Degree in Tax Law from the Pontificate Catholic University of São Paulo
  • Masters in Tax Law from the Pontificate Catholic University of São Paulo
  • Doctorate in Tax Law from the Pontificate Catholic University of São Paulo
  • Post Doctorate Degree in Tax Law from the University of São Paulo – USP

 

Languages

 

  • Portuguese
  • English
  • Spanish

 

 

Professional and academic activities

 

 

  • Professor of Tax Law, the Brazilian Institute of Tax Studies (IBET);
  • Post Graduate Adjunct Professor of Tax Law (PUC –SP/COGEAE);
  • Lecturer and speaker on Tax Law in seminars and conferences in Brazil and abroad.
  • Founding partner of McNaughton & Pires Advogados.
  • Former Judge - Courts of Tributes and Taxes of the State of São Paulo – TIT/SP
  • Former Counselor - Council of Taxes and Fines of São Bernardo do Campo.

Obras Publicadas

 

Publications

 

  • Co-author of "Curso de IBS e CBS", Editora Noeses 2025– technical and didactic work on the new model of consumer tax with commentaries to the Constitucional Emendment EC 132/23 and to Complementary Law LC 214/25.
  • "Curso de IRPF", Editora Noeses 2019, (2nd Ed. 2022) – complete manual on income tax for natural persons with emphasis on practical matters and legislation.
  • Hierarquia e Sistema Tributario”, Quartier Latin São Paulo 2011 – a major work based upon a doctoural dissertation analysing the normative stgructure of the Brazilian tax system.
  • "Elisão e Normativa Antielisiva – Completabilidade e Sistema Tributário”, Editora Noeses, 2014
  • Co-author of “Manual de Imposto de Renda Pessoa Jurídica - Teoria e Prática”, Editora Intelecto, 2016 – coautor
  • Co-author of "Fusões e Aquisições - Prática Jurídica do M&A", Editora IOB, 2016
  • Author of innumerous articles, legal opinions and essays in specialized journals and sites.