Beverly Hills, CA, USA
Itajaí, SC, Brasil
Caxias do Sul, RS, Brasil
Rafael Oss Emer is a founding partner and operational director of ATOM, specializing in Tax Law and Business Law. Rafael is the architect of effective strategies in litigation practice, acting as one of the key figures in complex and high-profile processes.
With solid experience in Tax, Business, Corporate, Civil and Contract Law – which he acquired in renowned business offices - he brings with him a vast technical knowledge, which is fundamental for guiding ATOM`s specialists. With a macro and very diligent approach, he provides clients with an in-depth and clear view of the consequences of each decision, always valuing the safety and satisfaction of his clients.
Degree in Law - Centro Universitário da Serra Gaúcha (FSG). Specialization in Tax Law - Instituto Brasileiro de Estudos Tributários (IBET) (Brazilian Institute of Tax Studies).

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Rafael Oss Emer is a founding partner and operational director of ATOM, specializing in Tax Law and Business Law. Rafael is the architect of effective strategies in litigation practice, acting as one of the key figures in complex and high-profile processes.
With solid experience in Tax, Business, Corporate, Civil and Contract Law – which he acquired in renowned business offices - he brings with him a vast technical knowledge, which is fundamental for guiding ATOM`s specialists. With a macro and very diligent approach, he provides clients with an in-depth and clear view of the consequences of each decision, always valuing the safety and satisfaction of his clients.
Degree in Law - Centro Universitário da Serra Gaúcha (FSG). Specialization in Tax Law - Instituto Brasileiro de Estudos Tributários (IBET) (Brazilian Institute of Tax Studies).
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