Documented case · Tax audit

CMA CGM Tax Audit at Santos Brasil — English–Portuguese Simultaneous Interpretation | lingo

Logistics · Ports Tax Audit In Person + Remote English · Portuguese

Alex Barros interpreted English–Portuguese to connect local tax teams, port terminals and remote sessions with Marseille.

4 states
on-site scope
6+ weeks
tax audit
2 languages
English–Portuguese
In Person + Remote
session formats
NDA
confidential scope

Actual assignment timeline

8 interpretation sessions between August 2025 and February 2026. EY France audit: November 12, 18, 25 and 26, 2025 — a team of French auditors at Santos Brasil's headquarters in São Paulo and at the terminals. A scheduling conflict on November 25 was resolved with a fellow interpreter (Morgan Stanley at the same time). Supplier registration formalized. Invoices issued monthly.

Assignment context

A tax audit across four states

After CMA CGM acquired Santos Brasil in Brazil's largest port M&A transaction, tax audit teams were sent to assess tax liabilities at all terminals before the financial statements were consolidated in Marseille.

The assignment lasted 6+ weeks and combined on-site visits to the Santos terminal, Vila do Conde (PA), Pecém (CE) and Imbituba (SC), as well as remote sessions with Marseille.

The working language in every audit session was English.

Alex Barros interpreted English–Portuguese throughout the assignment, preserving the context of tax terms as discussions moved between documents, local processes, field teams and international consolidation.

Editorial scope: this case describes the context, geographic scope and interpretation vocabulary. Specific dates, audit findings, amounts and confidential financial details are not included in this publication.

Assignment stages

Six stages, consistent terminology

From the kick-off in Santos to the board presentation, interpretation supported the tax audit both in person and remotely.

01

W1 kick-off in Santos, SP

Tax audit kick-off in Santos, SP, with teams aligning the scope, documents and workflow in English–Portuguese.

02

W2 on-site visits to the Santos terminal

On-site visits to the Santos terminal to support the audit team's questions within the operational context.

03

W3 remote sessions with Marseille

Remote sessions with Marseille to connect local teams to the international stage of the audit and financial statement consolidation.

04

W4 visits to Vila do Conde, PA, and Pecém, CE

Visits to Vila do Conde, PA, and Pecém, CE, maintaining the same tax terminology across different port environments.

05

W5 Imbituba, SC, and consolidation

A visit to Imbituba, SC, followed by connecting operational information to financial statement consolidation in Marseille.

06+

W6+ board presentation

Board presentation with English–Portuguese interpretation and the terminological continuity developed throughout the audit.

On-site presence

Four states within the on-site scope

Interpretation supported the audit at the Santos, Vila do Conde, Pecém and Imbituba terminals. Each visit required attention to the location, the topic under discussion and English tax terminology.

São Paulo · SP

Santos

Kick-off and on-site visit to the Santos terminal at the start of the tax audit.

Pará · PA

Vila do Conde

On-site visit in Pará, connecting tax terminology to the local context.

Ceará · CE

Pecém

On-site visit in Ceará, within the same audit scope.

Santa Catarina · SC

Imbituba

On-site visit in Santa Catarina before the consolidation stage.

From Brazilian operations to consolidation in Marseille

Remote sessions with the CMA CGM team in Marseille complemented on-site visits across the four states.

IN PERSON + REMOTE
Contextual English–Portuguese glossary

Six tax terms, always in context

Brazilian expressions were accompanied by their English equivalents so the international team could understand each term's concept and role in the discussion.

PT → EN
CFOP
Código Fiscal de Operações e Prestações
Brazilian fiscal code for operations and services
PT → EN
ICMS-ST
ICMS tax substitution

Brazilian ICMS tax substitution in its tax context.

PT → EN
Auto de infração
Tax assessment notice

A formal tax assessment document, preserving its administrative nature.

PT → EN
Crédito extemporâneo
late tax credit

A credit recognized outside its original period in the tax process under discussion.

PT → EN
REFIS
tax regularization programme

A Brazilian tax regularization programme, retaining the name REFIS.

PT → EN
Contingência fiscal
Tax contingency

A potential tax risk or liability under assessment by the audit team.

What this format requires

Tax precision in English–Portuguese

An audit spread across terminals and an international team requires more than dictionary equivalents.

01 · CONTEXT

Acronyms with meaning

CFOP, ICMS-ST and REFIS are Brazilian references. English–Portuguese interpretation conveys the equivalent without losing the acronym or its tax context.

02 · CONTINUITY

Consistent vocabulary

6+ weeks of sessions call for consistency: the same concept must remain understandable as the conversation moves from the terminal to a remote meeting.

03 · CONNECTION

Field teams and headquarters in the same conversation

Visits to Santos, Vila do Conde, Pecém and Imbituba connect to sessions with Marseille through clear, contextualized interpretation.

Frequently asked questions

About the CMA CGM × Santos Brasil tax audit

What was the assignment's context?

After acquiring Santos Brasil in Brazil's largest port M&A transaction, CMA CGM sent tax audit teams to assess tax liabilities at all terminals before consolidating financial statements in Marseille.

What was the working language?

The working language in every audit session was English. Alex Barros interpreted English–Portuguese in person and remotely.

What were the stages of the assignment?

W1 kick-off in Santos, SP; W2 on-site visits to the Santos terminal; W3 remote sessions with Marseille; W4 visits to Vila do Conde, PA, and Pecém, CE; W5 Imbituba, SC, and consolidation; W6+ board presentation.

Which locations were included in the on-site scope?

On-site visits took place in Santos (SP), Vila do Conde (PA), Pecém (CE) and Imbituba (SC), with remote sessions with Marseille.

Which terms were included in the glossary?

The contextual glossary included CFOP, ICMS-ST, auto de infração, crédito extemporâneo, REFIS and contingência fiscal, all presented as PT → EN.

Frequently asked questions

Does the interpreter sign an NDA?

Yes. For assignments involving non-public information, lingo signs a bilateral NDA before the service begins. The standard agreement covers confidentiality of the content and the parties' names, a five-year term and jurisdiction in São Paulo.

What is the minimum booking lead time?

48 hours for remote RSI. 72 hours for in-person interpretation with UHF equipment. For new clients or complex technical glossaries, 5 business days is ideal.

How does the technical glossary work?

Alex Barros requests the presentation and agenda 48 hours in advance and prepares an event-specific technical glossary — proprietary terms, internal acronyms and metrics not found in dictionaries. For recurring assignments, the glossary grows with every session.

Does your company need an interpreter for an international tax audit?

Tell lingo about your scope, languages and the settings involved. The team will respond with an interpretation proposal tailored to the project.