Rogerio Bandeira De Mello Canto E Sousa Email & Phone Number

São Paulo, Brasil

Cumulatively, acting as Brazil and Latin America CFO role (FP&A, Reporting, Treasury, Accounting and Tax). Member of the Regional Compliance Forum and LaTam Compensation Committee.

São Paulo Area, Brazil

In charge of tax, financial statement consolidation, assistance to the external audit of LATAM group, presentations to the Board and Audit Committee (ARCC), and the holding forecast and budget. Reporting to the LATAM CFO.• Analyzed the planning for creating a new company in the group for field services, reducing the payroll cost by 10% to improve competitiveness.• Supported the COGNOS system deployment (Controller, TM1, and CDM modules) for future consolidation of LATAM business in Brazil.• Supported the SAP B1 system deployment and improvement in a Brazilian subsidiary.• Analyzed and implemented a restructuring in Latin America, aiming at a potential listing on B3 – Novo Mercado (CVM/Brazil), and led all necessary fronts for the IPO, such as hiring a virtual data room and meetings with law firms for national and international offering with the bank trade union. Reviewed the prospectus draft, financial statement, MD&A, and meetings with CVM. The listing was dismissed in August 2022, as the company considered it wasn’t the right moment for it.

São Paulo Area, Brazil

Brazil

In charge of tax, financial statement consolidation, due diligence processes, and support to the investor relations team. Reporting to the SEC (20F / 6K) and assistance to the external audit. Led a team of four direct and 35 indirect employees. Reporting to the Global CFO.• Actively participated in the follow-on of Atento’s shares at the SEC.• Collaborated on acquiring three new companies, one in Argentina and two in Brazil, analyzing and optimizing synergy opportunities.• Took part in an SEC audit (PCAOB) of one subsidiary in Spain, with no points reported to management.• Participated in the debt restructuring process (Eurobonds), saving USD 15 million per year in interest expenses.

São Paulo Area, Brazil

• Societary Tax Structure optimization (38 entities in 19 Countries);• Due dilligence on tax aspects in M&A process (Globally);• Optmize the Tax Treaties among the group entities;• Optmize the “management fee”;• Responsible for Worldwide Sox controls and approvals for Tax (current icome tax and Deferred taxes);• Responsible to review all others taxes (IVA, Net equity tax, ICMS, etc)• Responsible to review the contracts and agreements (globally) to avoid tax contingencies or issues;• Tax advisory to all Countries and departments of the Company;

São Paulo Area, Brazil

In charge of the group’s compliance, consulting, and tax planning management, leading a direct team of three managers and 22 indirect employees, including supervisors and analysts. Reporting to the LATAM CFO.• Supported the implementation of an outsourced system integrated with SAP to update the value-added margin for operations with ICMS-ST to avoid tax contingencies and seizure of goods due to the systems’ incorrect configuration.• Obtained a tax benefit concession related to ICMS through negotiations with the Rio de Janeiro State finance department.• Participated in meetings with Campinas’ development department, obtaining the ISS concession at the rate of 2% for the activity (technology), regardless of whether the company is in the city’s technological hub.

São Paulo Area, Brazil

In charge of compliance, consulting and tax planning, and due diligence processes.• Led a study for the acquisition of equity interest held by TV Globo group, involving goodwill and discussion on tax treatment versus PPA - Purchase Price Allocation, with a tax gain of BRL 800 million.• Analyzed and planned the potential acquisition of the GVT Group, together with the head office (DirecTV/US). Negotiation worth EUR 7.5 billion.• Prepared a tax study to create a new warehouse in Camaçari/BA, providing an average ICMS reduction of around BRL 30 million per month.• Actively participated in the acquisition process of four companies in the cities of Rio de Janeiro, Curitiba, Salvador, and Fortaleza, analyzing opportunities and optimizing synergy.

-To facilitate timely delivery of well-informed tax technical expertise for LA business units and provide a regionally-based CA Tax owner for local country & US GAAP tax reporting.-As a day-to-day owner for our LA tax profile, among other activities, I drive focused reviews of quarterly and annual tax filings and calculations as well as oversee tactical tax exam defense work and ensure consistent implementation of strategic and/or tax policy matters for the LA region. -Tax Planning projects for LA (Argentina, Brazil, Chile, Colombia, Mexico, Peru, Uruguay, Venezuela)

•FAS 109 calculation revision (Deferred Tax Assets);•Implementation of the controls activities related to tax for Sarbannes Oxley – Sox purposes;•Revision of the current procedures in the Company (Tax collection);•Tax Contingency’s control – Analisys in team work with the legal department and responsible to prepare the “Matriz of Contingencies”, which is sent to the Accouting Department to record the entries;•Participation in team work with the Head Office in "due diligence" for FIN 48 purposes;•Responsible for introducing mechanisms to improve the communication among the departments, avoiding wrong procedures that can provoke tax issues;•Weekly participation as member of the Tax department in the Controllers conference calls with the Head Office and other markets to comment the significant transactions and events occurred in the market;•Responsible for the analysis and disclosure of tax legislation that may present any impact to the company;•Responsible for representing the Tax department in the meetings hold in the Head Office (Reston-VA - the USA) and in other markets of the group (e.g.: Mexico);

• Responsible for studies of Tax Planning:- Analysis and use of regional tax benefits (e.g.: Prodepe, Formantar)- Represented Nestle in the Tax group (group of members of Legal and Fiscal departments of 30 great companies) and in the GPAII - FIESP (Group of Support to the International Investor) in which discussed on current Brazil tax legislations and ideas that could be taken to the President of the Republic by the President of FIESP;- Analyzed together to the Legal department, several tax theses offered to the company, and discussed them with the Head Office (Vevey).

• Responsible for studies of Tax Planning:Calculation of the interests on Equity of the last five years in all the Multibrás companies resulting in a great save for the group.• Revision of the IR/CS provision for the audit• Works of Due Diligence in the Tax area (e.g.: Bank Money, Group BTR (Getoflex, Cartho Steel mill, BTR Brazil);• Answers to several customers’ questions of E&Y;• Elaboration of accounting report during incorporation works;• Several business trips inside Brazil• Main customers: Promon group, Votorantim Group, Group VR, Globe Handle, Multibrás Group, Group Sherwin Willians, ABN-Real Bank, HP, Compaq, Bhüler, Givaudan, Firmenich, Computer Associates, COFAP, Pirelli Group, Aventis Pharma, Pioneer, Group Morganite and Elevadores Atlas and Shindler

Class 150 - Board Of Directors

Corporate Governance

Mba, Enterprise Management

Pos Graduated, Tax Law

Business Administration, Business Administration

Law, Law