Security notice

Scam alert

PMR Lawyers will never request transfers, payments, or any amount of money via WhatsApp. Be cautious of messages requesting payment, especially those involving urgency or bank details.

If in doubt, verify the request directly with your usual contact at the firm through an official channel.

Dhiulia Santos

She is a specialist in Tax Law from the Brazilian Institute of Tax Law – IBET and holds a law degree from the University Center of Brasília – CEUB. She is currently a seminar instructor at IBET and a researcher at the Tax Studies Center at Fundação Getúlio Vargas Law School - FGV Direito SP.

Works and publications

Certidões de regularidade fiscal

Published in 2025-01-01T00:00:00.000000Z

Tax compliance certificates: between the living, the dead, and the sleeping, what can a legal snapshot capture? Current Tax Law Review, v. 61, p. 238-261, 2025.

Entre rigidez e flexibilidade: a (im)possibilidade da afetação de receita de impostos de fundo atípico

Published in 2025-01-01T00:00:00.000000Z

Between rigidity and flexibility: the (im)possibility of earmarking atypical tax revenue. In: BORGES, Antônio de Moura; NASCIMENTO, Leandro Maciel do; FONSECA, Rafael Campos Soares da. (Org.). Applied Financial Law. São Paulo: Noeses, 2025, v. 1, p. 147-167.

A travessia da tributação até a Emenda Constitucional nº. 132/2023

Published in 2024-01-01T00:00:00.000000Z

Article. The journey from taxation to Constitutional Amendment No. 132/2023. (Org.). Our Tax Reform: Analysis of EC 132/23, PLP 68/2024 (CBS/IBS) and PLP 108/2024 (Management Committee, IBS, ITCMD and ITBI Litigation). 1st ed. São Paulo: São Paulo, 2024.

Controvérsia: quando ocorre o ITCMD causa mortis?

Published in 2024-01-04T00:00:00.000000Z

Article. Controversy: when does ITCMD causa mortis occur? Consultor Jurídico Magazine, Brasília/DF, January 4, 2024.

Ponderações sobre o "conflito de competência" entre o IPTU e ITR.

Published in 2023-01-01T00:00:00.000000Z

Article. Considerations on the "conflict of jurisdiction" between IPTU and ITR. In: Rodrigo Antônio Dias; Vivian Casanova. (Org.). Current issues in the taxation of real estate activities. 1st ed. São Paulo: Ibradim, 2023.

Parque Nacional Cavernas do Peruaçu

Published in 2020-01-01T00:00:00.000000Z

Article. Peruaçu Caves National Park. In: Leuzinger, Márcia Dieguez; Souza, Lorene Raquel de (Org.). National parks of Brazil: research and preservation. 1st ed. Brasília: UniCEUB, 2020, p. 569-574.

A validade do consentimento do usuário à luz da lei geral de proteção de dados pessoais (Lei n. 13.709/2019)

Published in 2019-01-01T00:00:00.000000Z

Article. The validity of user consent in light of the general law on the protection of personal data (Law No. 13,709/2019). 2019. (Monograph).

Responsibility
Social

We defend universal well-being. Penna Marinho Rebouças Advogados assumes its role as a signatory of the Women's Empowerment Principles.

Our partnership extends to organizations committed to building a sustainable, non-discriminatory society based on mutual respect. We foster an organizational culture that goes beyond rhetoric, materializing in a safe and plural work environment.

São Paulo

Rua Venezuela 36, Jardim América, CEP nº 01439-000

contato@pmra.adv.br
+55 (11) 4395-8087

Brasília

Brasília: Brasília Shopping, Torre Norte, Sala 824 (SCN, Quadra 5, Bloco A). CEP nº. 70.715-900

contato@pmra.adv.br
+55 (61) 3224-3072