Cross-border accounting, Brazil and the United States

About Umbrella.Tax

Umbrella.Tax is the binational accounting and tax practice of Roberto Campos Lima, built for people whose life, income or business crosses between Brazil and the United States. Brazilian accounting and U.S. bookkeeping and tax work sit at the same desk, so that no decision falls into the gap between two jurisdictions. Two countries. One tax year.

3 Pessoas

Who answers for your file

Four decades in accounting practices, registrations in two countries, and one person who reads both sides of the same tax year.

The Umbrella idea

The gap is the point

Most cross-border tax problems do not come from a single rule. They come from the space between two sets of rules: income treated correctly on one side and ignored on the other; a structure that is efficient in one country and expensive in the other; an inheritance, a property or an offshore holding that makes sense under one body of law and becomes a trap under the other.

That gap is what this practice covers. We read the two systems as one, and that is what turns exposure into a decision made on purpose, before it becomes a problem.

A practice built in the work

I have worked in accounting practices since 1984 and have been registered with the CRC-RJ since 2000. My training combines accounting, legal studies and investment analysis, with a specialisation in international taxation, and it took me into the classroom as well: I taught in MBA programmes and in income tax courses, helping people understand what most consider impenetrable.

That is what sits behind Umbrella.Tax — not a specialist in one tax, but someone who reads a client’s whole fiscal life, accounting, tax and wealth, on both sides of the border.

“My work is to make a tax year that spans two countries legible — so the decisions inside it are made on purpose, not by default.”

Registrations and credentials in both countries

Our work is supported by official registrations in each country — verifiable compliance, not accumulated experience alone.

CRC-RJ 092.772/O-1 — Accountant in Brazil

CRC-RJ 092.772/O-1 — Accountant in Brazil

Active registration with the Conselho Regional de Contabilidade do Rio de Janeiro. Alongside it, registrations as a real estate broker (CRECI-RJ), an insurance broker (SUSEP) and a documentation agent (CFDD).
IRS Tax Return Preparer (PTIN) · QuickBooks Certified ProAdvisor

IRS Tax Return Preparer (PTIN) · QuickBooks Certified ProAdvisor

Federal tax return preparer registered with a PTIN, and QuickBooks Online Certified ProAdvisor at the Gold tier of the Intuit ProAdvisor programme.
Enrolled Agent No. 00172521-EA

Enrolled Agent No. 00172521-EA

Enrolled Agent since August 2026, having passed all three parts of the Special Enrollment Examination — enrolled to represent taxpayers before the Internal Revenue Service in audits, collection matters and appeals, in any state.
Enrolled Agent — admitido a exercer perante o IRS

Professional affiliations

Member of the National Association of Enrolled Agents (NAEA) and of the American Institute of Professional Bookkeepers (AIPB).

Working languages

Client work is handled in English, Portuguese and Spanish — by the same person who prepares and signs the work, not through an intermediary.