Condorcet Pereira de Rezende


Condorcet Pereira de Rezende is a founding partner of Ulhôa Canto. He graduated from Faculdade Nacional de Direito, currently Universidade Federal do Rio de Janeiro- UFRJ in 1957 and is a specialist on tax and corporate law, capital markets, antitrust issues, consumer rights, oil and gas and arbitration. Furthermore, he contributed with opinions, study reviews and articles in tax law specialized journals and regarding tax law matters and other areas.

He was a Professor of tax law at Escola Brasileira de Administração Pública of Fundação Getúlio Vargas- Ebap/FGV, from 1960 to 1967 and at Faculdade de Administração e Finanças da Universidade do Estado do Rio de Janeiro- UERJ, from 1964 to 1989, and gave classes at the Master’s degree program in International Tax Planning at Fundação Getúlio Vargas, from 2000 to 2001. At Universidade Cândido Mendes– UCAM, he was also a professor and coordinated the Master’s degree program in tax law, in year 2000. He also coordinated works and projects such as: “Estudos de Direito Tributário em homenagem à memória de Gilberto Ulhôa Canto” in 1998, and “Estudos Tributários”, in honour of the 50th anniversary of the Associação Brasileira de Direito Financeiro – ABDF, in 1999.

Academics aside, he also participated in panels of numerous public examinations for selection of Rio de Janeiro’s public attorneys, both on State and Municipal levels, as examiner in tax law. He was also the national rapporteur for the 42nd International Fiscal Association´s Congress, which took place in Amsterdam, in 1988, and general rapporteur for the topic “Disregard of Corporate Entities in Tax Matters”, at the 43rd International Fiscal Association’s Congress, in 1989, and represented Brazil in the International Fiscal Association’s Executive Board from 1991 to 1997.

He was the CEO of the Associação Brasileira de Direito Financeiro – ABDF, from 1998 to 2005, and vice president in 2005, currently holding the position of honorary president. Additionally, he was president of Instituto Latino Americano de Direito Tributário – LADT, from 1999 to 2001 and president of the 20th Latin-American Tax Law Congress that took place in 2000. International Who’s Who acknowledged him as professional ‘stand out’ in the tax/corporate area. In 2014, he was honored by ABDF in the 3rd Congress of Tax Law held in Rio de Janeiro.

He was admitted to the Rio de Janeiro and São Paulo Chapters of the Brazilian Bar Association in 1959 and 1990, respectively, he is also a member of the International Bar Association – IBA, and of the International Fiscal Association – IFA. His native language is Portuguese and he is fluent in English, Spanish and French.




Rio de Janeiro