Samuel Carvalho Gaudêncio

Samuel-Gaudencio
scg@gaudencioadvogados.com
New York / São Paulo 

Samuel, founding partner and resident in the United States, is one of the most prominent attorneys in mergers and acquisitions involving Brazil and the United States today. He has extensive experience working with global clients and transactions, having represented entrepreneurs, families, and multinational corporations from both Brazil and the U.S. in significant domestic and international mergers and acquisitions, including the purchase of distressed assets in Chapter 11 proceedings in the United States. His expertise spans a wide range of areas, including complex commercial negotiations between Brazil, the U.S., and China, global corporate restructurings, family succession, as well as corporate and commercial mediations and arbitrations.

Samuel also serves as a trustee for various high-net-worth family structures, advising founders, successors, and C-level executives. Additionally, Gaudêncio has led key initiatives in pre- and post-immigration tax planning, tax litigation, and serves on the boards of companies in Brazil, the United States, and Commonwealth countries.

As a tax specialist, he has successfully defended major cases before the Administrative Tax Appeals Council (CARF) of Brazil’s Federal Revenue Service and managed numerous corporate and tax restructurings. His expertise in estate planning is particularly notable in pre- and post-merger and acquisition structures for private clients. Samuel is also a member of the John Henry Wigmore Alumni Club at Northwestern University.

Languages

Portuguese, English, Spanish, French and Italian.

Academic background

J.D., 2003, Universidade de João Pessoa 

Master’s Degree in Tax Law, 2007, Pontifícia Universidade de São Paulo 

Ph.D. in Tax Law, 2014, Universidade de São Paulo 

LLM (Master in Laws), 2018, Northwestern Pritzker School of Law 

Executive Education in Mergers & Acquisitions, 2019, University of Chicago Booth School of Business 

Executive Education in Computer Science for Lawyers, 2022, Harvard Law School 

Author of books and articles on Mergers and Acquisitions, Taxation, and Regulation. 

Hobbies

Aviation, mindfulness, reading, music, cooking, and technology.
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