Tax in Brazil

Rolim Goulart Cardoso Advogados

Working closely with the firm’s corporate, compliance and consumer law departments, the ‘competent’ tax practice at Rolim Goulart Cardoso Advogados acts for local and international companies operating in a variety of sectors, including energy, mining, food and beverage, insurance and telecoms. With notable strength in both the contentious and non-contentious spheres, the group is skilled in judicial and administrative proceedings at the state and federal levels, and is also active in tax due diligence and planning for M&A transactions and reorganisations. A trio of partners co-leads: founding partner Joao Dácio Rolim; Alessandro Mendes Cardoso, who specialises in domestic and foreign tax and social security matters; and Luciana Goulart, who focuses on administrative disputes. Frederico de Almeida Fonseca is an additional contact for advisory matters.

Practice head(s):

João Dácio Rolim; Alessandro Mendes Cardoso; Luciana Goulart


‘The firm is competent and made up of excellent professionals, with the quality of service provision above the market average.’

‘We are served by Luciana Goulart and her team. Professionals stand out for their excellent technical quality.’

Key clients

FCA Fiat Chrysler Automóveis Brasil

Gerdau Açominas

Helibrás – Airbus Helicopters

Ciber (Wirtgen Group)

Zurich Seguros


Norte Energia

ArcelorMittal Brasil

Companhia Energética de Minas Gerais (Cemig)

Sada Transportes e Armazenagens



Aliança Geração de Energia (Vale and Cemig JV)

Raízen Combustíveis


Hidrovias do Brasil (HBSA)


Sonda Brasil

Work highlights

  • Assists FCA Fiat Chrysler Automóveis Brasil in tax advisory work and litigation.
  • Represented Cifra – Crédito Financiamento e Investimento in an administrative dispute involving the Administrative Tax Appeals Council (CARF).
  • Assisted Companhia de Tecidos Norte de Minas in a claim relating to PIS and COFINS collected.

Sacha Calmon e Misabel Derzi Consultores e Advogados

Boutique firm Sacha Calmon e Misabel Derzi Consultores e Advogados fields a sizeable group of tax specialists who are trusted by clients from the mining, real estate, food and beverage, telecoms and banking sectors (among others) for both contentious and non-contentious tax mandates. Its ‘broad and in-depth knowledge’ encompasses tax planning, indirect taxation issues, and administrative and judicial tax litigation, including before the superior courts in Brasília. The team is strengthened by its strategic links with the firm’s São Paulo, Rio de Janeiro and Brasília offices. The department is jointly led by litigation and disputes heavyweight Valter De Souza Lobato, considered by one client a ‘reference’ in tax law; and André Mendes Moreira, who has extensive litigation and tax consultancy experience, with a keen focus on the telecoms, energy and mining sectors. Other key contacts include Sacha Calmon Navarro Coelho, the ‘highly distinguishedMisabel Abreu Machado Derzi, and managing partners Fernando Moura and Tiago Conde.

Practice head(s):

André Mendes Moreira; Valter Lobato


‘Fernando Moura is a professional of the highest quality and excellence.’

‘The team is proactive and extremely skilled in tax matters. It has an excellent structure and is available to serve clients at all times, bringing creative legal solutions to the table.’

‘The firm is a reference in tax law in Brazil, both in the litigation and advisory spheres. It is recognised by its competitors and by the authorities. It stands out for combining academic knowledge with client focus, seeking solutions to problems.’

‘Misabel Abreu Machado Derzi is a legendary figure in tax law, both in academia and among her competitors, the authorities and judges of the highest courts in Brazil. In addition, she is approachable and extremely pleasant. Tiago Conde also has in-depth knowledge of tax and procedural law, is highly respected in higher courts and is always looking to exceed his clients’ expectations.’

‘Valter Lobato is a reference in tax law, respected by his competitors and authorities in all states of the country. He has a profound knowledge of the law but stands out for his equally deep knowledge of his clients’ businesses, always seeking to go beyond what was asked of him and finding innovative solutions and angles of analysis.’

‘The firm has broad and in-depth knowledge of tax law, strong in litigation and tax consulting.’

‘Valter Lobato is a highly qualified tax lawyer, who has excellent knowledge of tax law and provides extremely accurate critical analysis. Misabel Abreu Machado Derzi is a highly distinguished professional with an extremely close understanding of Brazilian tax law.’

Key clients

Banco de Desenvolvimento de Minas Gerais – BDMG

JSS Empreendimentos e Administração

Construtora Novolar

Work highlights

  • Assisting JSS Empreendimento e Administração in a writ of mandamus against the Tax Authority of the municipality of Betim, state of Minas Gerais.
  • Assisted Construtora Novolar in an appeal of an enforcement action against the Brazilian Federal Tax Authority.
  • Represented Banco de Desenvolvimento de Minas Gerais (BDMG) in a dispute with the Federal Tax Authority involving COFINS.

Azevedo Sette Advogados

Azevedo Sette Advogados is routinely instructed by domestic and international companies in the mining, oil and gas, steel, agribusiness, automative and real estate segments seeking assistance in a variety of contentious and non-contentious tax matters. Litigation and administrative disputes constitute a key strength for the group, whose non-contentious offering covers tax planning, periodic tax reviews and due diligence relating to foreign investment projects in Brazil. The department is jointly led by seasoned tax and corporate practitioner Leandra Guimarães and Clarissa Cerqueira Viana Pereira, who handles tax planning and litigation matters. Partner Bruno Felippe Almeida is another name to note for strategic tax matters.

Practice head(s):

Leandra Guimarães; Clarissa Cerqueira Viana Pereira


‘The team that advises us, coordinated by Clarissa, is extremely intelligent and has extensive knowledge in the area of tax and civil procedure. The group has extensive experience in ICMS and this makes them unique in Minas Gerais.’

Key clients





Aec Contact Center

Nexa Resources (Votorantim)

Oncoclínicas Group

Btg Pactual Global Timberland Resources

Ipiranga Produtos De Petroleo

Mistras Group

Amg Group


Work highlights

  • Assisted Bamaq Group in tax advisory work and litigation.
  • Assisted AeC in the identification of tax opportunities and preparation of tax opinions.
  • Advised BTG Pactual Global Timberland Resources on tax matters relating to ICMS.

Madrona Fialho Advogados

Working closely with the firm’s corporate law specialists, the lawyers of Madrona Fialho Advogados‘ tax group are particularly well versed in tax planning and corporate restructurings. The team’s contentious capabilities are also noteworthy; companies from the mining, energy, food and beverage, healthcare and construction sectors regularly turn to the firm for representation in judicial and administrative disputes involving tax liabilities, benefits and exemptions. Tax litigation specialist Patrícia Lima and recently promoted partner Pedro Magalhães, who handles tax planning and transactional matters, jointly oversee the Belo Horizonte-based group. Senior associate Leandro Vieira is a key contact for tax litigation.

Practice head(s):

Patricia Lima; Pedro Magalhães


‘The team stands out for the well-founded and didactic way in which it presents its opinions and communications on complex topics. The work conveys security.’

‘Pedro de Castro Magalhães stands out for his excellent technical knowledge and clarity in his communication.’

‘The most senior partners are available to talk and do not relegate the work to the associates. The work is carried out as a team, with maximum client satisfaction.’

‘Pedro de Castro Magalhães: unique and in-depth knowledge of tax.’

Key clients


VLI Group

Aperam Group

Confederacão Nacional da Industria – CNI

BNDES – Banco Nacional de Desenvolvimento Economico e Social

Rio Branco Alimentos (Pif Paf)

IGB Eletronica (Gradiente)

Magnesita Mineração


Tropical Industria de Alimentos

Fricasa Alimentos

Solairedirect Holding Brasil

Komatsu Brasil International

Lhoist Group

Gasmig – Companhia de Gás de Minas Gerais


Aliança Geração de Energia

Cmoc Brasil Mineração, Industria e Participações

Banco Mercantil do Brasil

Embaré Industrias Alimenticias

Grupo Arcor / Bagley do Brasil Alimentos

Vilma Alimentos

Jaguar Mining

BRK Ambiental

BTG Pactual Gestora de Recursos

Engelmig Energia

Csem Brasil

Csul Desenvolvimento Urbano

Grupo Peterfrut Comercial

Gaia Silva Gaede Advogados

The Belo Horizonte-based tax team at Gaia Silva Gaede Advogados is known for both its tax consulting and litigation capabilities. On the advisory side, the group supports clients in tax planning, the creation of fiscal committees, tax compliance, due diligence and training. Working in close collaboration with the firm’s office in Brasília, the team also showcases strong credentials in tax litigation, most notably proceedings involving federal taxes PIS (Program of Social Integration) and COFINS (Contribution for the Financing of Social Security). Practice head Márcio da Rocha Medina handles the gamut of tax matters, advising companies from the mining, retail, telecoms and construction sectors. Focused on administrative and judicial tax litigation, Vitor Dantas Dias represents clients at the municipal, state and federal levels.

Practice head(s):

Márcio da Rocha Medina


‘Márcio Medina and his team demonstrated enormous empathy and commitment to solving problems, in addition to excellent accounting knowledge.’

‘Professional and reachable team; availability to serve the client immediately; close relationship with the client.’

‘Márcio da Rocha Medina and Vitor Dantas are cordial, ethical, diligent, attentive to demands, have great knowledge and are very interested in solving the client’s problem.’

Key clients


Valmet Fabrics Tecidos Tecnicos

Organizações Francap

Mineração Aurizona

Suntech Telecom

Pilar De Goiás Desenvolvimento Mineral


Posto Longana

Prumo Engenharia Eireli

Seculus Da Amazonia Industria E Comercio

Work highlights

  • Assisted Valmet Fabrics Tecidos Tecnicos in tax consultancy work concerning accumulated ICMS/MG credit.
  • Assisted Organizações Francap in tax planning and the preparation of a technical letter regarding PIS/COFINS credit.

Rodolfo Gropen Advocacia

Tax boutique Rodolfo Gropen Advocacia routinely handles matters related to consumption tax, social security contributions, pensions, and income tax on behalf of corporations in the construction, mining, steel, logistics and automotive sectors. Litigation is a core area of focus for the group, which also possesses strong credentials in non-contentious tax matters, including tax planning, risk management and compliance. With a wealth of experience in both litigation and tax advisory mandates, João Manoel Rolla steers the practice, which is noted for being 'extremely dedicated, attentive and up-to-date on the law, jurisprudence, and the political environment'. Juliana Melo Ribeiro specialises in indirect taxation and social security matters, with a particular focus on the mining segment. Other significant figures include Rodolfo Gropen, a key contact for tax litigation, and Guilherme Rodrigues Macedo, a name to note for indirect tax matters.

Practice head(s):

João Manoel Rolla


‘The team works to a very high technical standard; it is fundamentally business-friendly, offering effective solutions for risk mitigation.’

‘Client service and availability; speed in communicating new ideas and punctuality.’

‘Availability and close attention from the partners; dedication to quick and effective solutions, technical quality.’

Key clients

Flamma Automotiva

J&F Mineração

Celulose Nipo Brasileira – CENIBRA

Companhia de Locação das Américas

Ingleza Indústria de Produtos de Limpeza e Cosméticos

Construtora Aterpa

FCA Fiat Chrysler

Fidens Engenharia

Ligas de Alumínio

Novelis do Brasil

Nestlé do Brasil


Patrus Transportes Urgentes

Anglo American Minério de Ferro Brasil

Usinas Siderúrgicas de Minas Gerais – Usiminas

Salus Infraestrututa Portuária

Itambé Alimentos

CNH Industrial


Mineração Rio do Norte

Work highlights

  • Assisted Direcional Engenharia in a tax assessment relating to Municipal Service Tax (ISS).
  • Advised Mineração Rio do Norte on the tax framework to be adopted for its community hospital initiative.
  • Assisted Belgo Bekaert Arames in the filing of a lawsuit to compel the federal government to analyse its credit request.

Bernardes & Advogados Associados

Exhibiting ‘dedication, commitment to quality, attention and focus on results’Bernardes & Advogados Associados handles both tax planning and a range of contentious issues, namely administrative and judicial disputes related to PIS, COFINS and ICMS contributions. The group is routinely instructed by companies in the logistics, technology, construction, automotive and retail segments, and is also retained by high-net-worth individuals seeking assistance in tax planning and inheritance matters. The ‘competentFlávio Couto Bernardes and André Tostes Carvalho, who excels in tax planning and transactions, jointly head up the practice.

Practice head(s):

Flávio Couto Bernardes; André Tostes Carvalho


‘Very professional work and excellent service. The multidisciplinary team is always ready to meet our demands, respecting deadlines and always willing to give us the necessary support, with detailed, well-founded explanations and in an accessible way for our understanding.’

‘From the beginning, their dedication, commitment to quality, attention and focus on results were unquestionable.’

‘Bernardes & Advogados Associados is a high quality boutique. All the work and opinions carried out bring a lot of depth and differentiated knowledge.’

Key clients

Expresso Nepomuceno

Infoline Comunicações

Utilidad Comércio and Prime Comercial

E.P.O. Empreendimentos

Carglass Automotiva

Cervam – Cervejaria da Amazônia

JAM Soluções

ECM Projetos Industriais

Work highlights

  • Advised Carglass Automotiva on the assessment of federal taxes, mainly PIS and COFINS.
  • Assisted JAM Soluções Prediais in an administrative appeal regarding corporate income tax (IRPJ) and CSLL tax credit.
  • Assisted ECM Projetos Industriais in the filing of a claim regarding third-party social contributions (Sistema S e Incra).

Botelho, Spagnol, Carvalho, Ibraim Advogados

Botelho, Spagnol, Carvalho, Ibraim Advogados is home to a ‘a judicious tax team that constantly monitors risks and opportunities‘ for clients from the automotive, steel, machinery, equipment and maintenance services sectors. Covering direct and indirect taxes, social security, and customs matters, the group is well versed in non-contentious issues and stands out for its strong track record in judicial and administrative proceedings at the state and federal levels. Werther Botelho Spagnol, Marco Túlio Ibraim, noted for his ‘solid academic training and market experience‘, the ‘extremely available, committed and attentiveDaniela Procópio and Otto Carvalho jointly lead the tax department.

Practice head(s):

Werther Botelho Spagnol; Daniela Procópio; Marco Túlio Ibraim; Otto Carvalho


‘Frequent update of process statuses. Availability to clarify doubts. Attentive and detailed team.’

‘Marco Túlio Ibraim is always available for assistance.’

‘Services are provided with excellence. The professionals are very available and have build partnership relationships with the client’s legal department. A judicious tax team that constantly monitors risks and opportunities.’

Key clients

Anfavea- Associação Nacional dosFabricantes de Veículos Automotores


Peugeot-Citroen do Brasil Automóveis

Fundação São Francisco Xavier

Crown Embalagens Metálicas da Amazônia

FCA Fiat Chrysler Automóveis do Brasil

Iveco (On Highway)

Usinas Siderúrgicas de Minas Gerais

Mineração Usiminas

Usiminas Mecânica

CNH Industrial Latin America

Marelli Cofap do Brasil

Marelli Sistemas Automotivos

Aço Verde do Brasil

Banco Mercantil do Brasil

Empresa de Mecanização Rural  (Ferroeste Group)

Waycarbon Soluções Ambientais e Projetos de Carbono

Drograria Araujo

Comau do Brasil Automação e Serviços Industriais

Toro Investimentos

Arthur Lundgren Tecidos – Casas Pernambucanas

Santa Cruz Distribuidora

Work highlights

  • Obtained a favourable ruling that allowed FCA Fiat Chrysler to stop paying the Withholding Income Tax required by the Brazilian IRS when remitting amounts to its Italian suppliers as payment for technical services rendered without technology transfer.
  • Represented FCA Fiat Chrysler in a motion for enforcement against the tax enforcement action filed by the State of Minas Gerais to collect the tax credit arising from a tax assessment.
  • Represented Marelli Sistemas Automotivos in an action before the CARF, and obtained an unprecedented decision in the Superior Court.

Freitas Ferraz Advogados

The ‘highly attentive and thorough’ team at Freitas Ferraz Advogados works in close collaboration with the firm’s corporate department, advising on the tax structuring of major corporate transactions. Noted for its performance in complex cross-border deals, the group is well positioned to handle administrative and judicial litigation, and assists companies from the technology, banking, telecoms, energy, education, food and logistics sectors in tax planning matters. Tax advisory specialist Thiago Braichi leads the tax practice in Belo Horizonte. Júlia Barreto and Sávio Hubaide are the key names to note at associate level. Pedro Simão, who draws on over 15 years' experience in tax litigation and advisory matters, is the name to note in the São Paulo office.

Practice head(s):

Thiago Braichi; Pedro Simão


‘They are highly attentive and thorough professionals.’

‘The firm always impresses with the availability of its partners, and its ability to deliver on operations of high technical complexity.’

‘Thiago Braichi is recommended for his experience and speed in suggesting legal solutions applicable to our companies’ problems.’

Key clients

Avenue Code

Tecban – Tecnologia Bancária

Grupo Arcor

Grupo Anima

Sumicity, Alloha, Mob Telecom (Grupo EB Fibra)


Canadian Solar


CEI – Energética Integrada


Work highlights

  • Advised Avenue Code and its founders on the tax structuring of the sale of shares to Compass.Uol Holding.
  • Advised Tecban (Banco 24 horas) on the tax modelling necessary to develop a new product that required the importation of goods.
  • Advising Ânima Holding on amnesty and federal tax debts totalling R$100m.

Vilas Boas, Lopes e Frattari Advogados

Companies from the energy, financial services, mining and steel industries routinely turn to Vilas Boas, Lopes e Frattari Advogados for advice on tax planning, tax benefits and judicial and administrative disputes. Practice head Rafhael Frattari leads on matters across the board, and has a strong track record in both tax litigation and transactions. Henrique Coimbra, who is active in tax planning, corporate restructuring and tax recovery mandates, and Vinícius Vasconcelos, whose expertise covers both contentious and non-contentious tax issues, are other key individuals.

Practice head(s):

Rafhael Frattari


‘I highlight the fast service, the technical skill and the sense of urgency.’

‘Vilas Boas, Lopes e Frattari Advogados stands out for providing excellent service on tax consultancy and tax litigation.’

‘The lawyers provide support and information whenever requested – I highlight the attention of Rafhael Frattari and Henrique Coimbra.’

Key clients

Arcelormittal Brasil

Aperam Inox América do Sul

Equinox Gold Fazenda Mine (Fazenda Brasileiro Desenvolvimento Mineral)

Grupo SADA

Hydro Extrusion Brasil

CMU Energia

Colégio Registral Imobiliário do Estado de Minas Gerais

Belgo Bekaert Arames

Companhia Energética de Minas Gerais – CEMIG

Fundação Renova

Ayres Ribeiro Advogados

Singled out for its experience in tax litigation, Ayres Ribeiro Advogados is regularly sought out by clients from the food and beverage, paper and pulp, telecoms and automotive industries. Noted for its ‘deep knowledge of tax matters‘, the group also advises on tax risk assessments and optimisation, tax planning and regulatory issues. Founder Gilberto Ayres Moreira handles both contentious and non-contentious tax mandates. Other key partners include Fernando Westin Marcondes Pereira, who specialises in tax litigation, Victor Castro, who stands out for his knowledge of ICMS and related litigation, and Marcelo Correa, who focuses on non-contentious tax issues.

Practice head(s):

Gilberto Ayres Moreira


‘The team handles work to a consistently high standard and has deep knowledge of tax matters. Gilberto Ayres, Vitor Castro and Marcelo Correa are recommended.’

Key clients

SAGA Medição

Mene e Portella Publicidade

B. E. M. Brazilian Eletric Motors

Fortaleza de Santa Teresinha Agricultura e Pecuária

Coca-Cola FEMSA

Sequoia Properties

Globalbev Bebidas e Alimentos

Companhia Industrial Cataguases

Celulose Nipo-Brasileira

Concorre Comércio


Algar Telecom

Empresa 1





Total Meio Ambiente


GP Investiments

Postos H7

CRH Sudeste Indústria de Cimentos

Tenco – Shop Centers


Work highlights

  • Represented Coca-Cola FEMSA in a lawsuit filed to avoid tax levied upon cancelled sales.
  • Advised Celulose Nipo-Brasileira – CENIBRA on ensuring compliance with tax obligations related to the federal tax on rural property (ITR) and associated litigation.
  • Acted for Globalbev Bebidas e Alimentos to avoid the collection of tax after the cancellation of its tax benefits.

Azevedo Geraldes Advogados

Azevedo Geraldes Advogados is best known for its non-contentious tax service offering; particular specialisms for the group include tax planning and structuring, preventive auditing, and compliance. Clients from the worlds of mining, retail, logistics, healthcare and construction regularly turn to the team, which is noted for always being ‘up to date on all existing tax laws and opportunities in Brazil and the state of Minas GeraisPractice head Henrique Azevedo possesses over two decades of experience in direct and indirect tax, tax compliance and transactional matters. Associate Daniela Michel Bueno offers support in tax matters involving the retail and food and beverage sectors.

Practice head(s):

Henrique Azevedo


‘Availability to respond within the deadline; quick and accurate responses.’

‘Capacity to deliver promptly and ability to think outside the box. Henrique Azevedo is recommended.’

‘The team is up to date on all existing tax laws and opportunities in Brazil and the state of Minas Gerais.’

Key clients

Mart Minas Distribuição

Villefort Atacado e Varejo

Multiformato / Supernosso Group

VGX Contact Center

Mineração Floresta Do Araguaia

Via Mondo Group

Grupo Zelo

Farid Group

Otimiza Group

Tecidos e Armarinho Miguel Bartolomeu

DME Poços De Caldas Participações

Santa Helena Group (Irmãos Silva)

Olléa Group

WRV Empreendimentos

Estrela Distribuição

Vet Line Group

Chalezinho / Nasala Group

Associação Brasileira Dos Atacadistas De Autosserviço

Engecon Engenheiros Construtores

Dom Atacadista


Hercal Foundry

Work highlights

  • Hired by Villefort Atacado e Varejo to study, calculate and implement the procedures necessary for the withdrawal of the amount related to ICMS tax benefits from the income tax (IRPJ) and the social contribution on net income (CSLL) calculation basis.
  • Advised Grupo Zelo on municipal tax on services (ISS).
  • Advised Chalezinho/Nasala Group on the application of PERSE benefits, including their calculation and compliance work.

Coimbra & Chaves

Local and multinational companies from the automative, steel, energy and mining segments routinely look to the ‘committed and organised’ team at Coimbra & Chaves for support in contentious tax work, namely tax collection claims, penalties, tax credits and assessment notices. Founding partner Paulo Roberto Coimbra handles both advisory matters and litigation, while Onofre Alves Batista Júnior specialises in constitutional tax law and litigation before the superior courts. Alice de Abreu Lima Jorge  is also recommended for consulting and contentious work. Other significant practitioners include Guilherme Bagno, a key contact for the automotive sector, and Filipe Piazzi, a name to note for customs issues.

Practice head(s):

Paulo Coimbra; Onofre A. Batista Jr.; Alice de Abreu L. Jorge; Guilherme Bagno P. Morais; Filipe Piazzi


‘The firm’s work is of a high technical standard; committed and organised team. It is one step ahead when it comes to innovation and visual communication resources. Guilherme Bagno is recommended.’

‘Very good technical expertise and availability.’

‘Paulo Roberto Coimbra stands out for his knowledge, availability and assertiveness in delivering results.’

Corrêa Ferreira Advogados

A popular destination in Minas Gerais for mid-market and multinational companies, Corrêa Ferreira Advogados often handles non-contentious and contentious tax matters for clients operating in a variety of industries. Marco Antônio Corrêa Ferreira leads the tax practice, which also includes the ‘extremely competentPerdigão Viana, a key contact for healthcare, steel and infrastructure players seeking assistance in tax planning and litigation.

Practice head(s):

Marco Antonio Correa Ferreira


‘The team is made up of highly trained, up-to-date and experienced professionals.’

‘The tax team is technical and highly qualified.’

‘Perdigão Viana – extremely competent lawyer for resolving complex cases.’

Key clients

Equinox Gold Group

Jaguar Mining

Metso Outotec Group

Martin Brower

Tractebel Engie

Kock do Brasil

Yamana Gold

AEBMG Hospital Evangélico

Ask do Brasil

Trauminas Distribuidora


Sicoob Coopjus


Laboratório Geraldo Lustosa



Horizonte Energias Renováveis



Krug Bier

Cunha Leão Advogados

The team at Cunha Leão Advogados offers support to local and foreign individuals, corporations and investment funds in non-contentious and contentious tax mandates. Clients in the mining, food and beverage, energy and steel sectors regularly seek the team’s advice on tax planning, judicial and administrative disputes, and corporate reorganisations. The practice is co-led by tax consultancy specialist Luiz Henrique Cunha and Fabiana Leão, who is singled out for her ‘extensive experience in tax litigation‘. The latter is a key area of activity for Danielle Victor, while Vinícius Torres excels in non-contentious matters, ‘helping clients identify risks and choose the best tax model for their business or transactions‘.

Practice head(s):

Luiz Henrique Cunha; Fabiana Leão


‘Every service requested from Cunha Leão Advogados is dealt with well, performed with precision and reliability. They stand out for their speed, clarity and accuracy.’

‘Cunha Leão Advogados stands out for its great team. They are talented people who have good communication skills, are proactive and focused on solving their clients’ problems.’

‘Luiz Henrique Cunha stands out for his creativity at finding efficient and safe tax consultancy solutions. Fabiana Leão stands out for her extensive knowledge of litigation, with strategic suggestions and experience.’

‘Cunha Leão Advogados is a law firm made up of experienced and renowned professionals in the Brazilian market. Despite being a young firm, the professional experience of the partners and their team is extensive and highly qualified. The knowledge and critical eye of the partners resulted in innovative solutions that met the interests of the client, generating great tax efficiency, with legal certainty.’

‘Luiz Henrique Cunha demonstrates great knowledge and experience in tax consulting. Fabiana Leão has extensive experience in tax litigation. Vinícius Torres demonstrated great knowledge of tax and accounting issues, helping clients identify risks and choose the best tax model for their business or transactions.’

‘Fabiana Leão, Vinicius Torres and Luiz Henrique Cunha are excellent at what they do. They are attentive, dedicated, and proactive.’

‘Cunha Leão provides a personalised service. The team, in addition to technical tax knowledge, has in-depth accounting knowledge. The firm is concerned with serving the client quickly, but always focusing on quality, both in tax litigation demands and in tax legal advice and consultancy.’

‘Danielle Victor: lawyer with in-depth tax knowledge and strong expertise in the litigation of tax contingencies.’

Key clients






Coelho Diniz Supermercado


M. Dias Branco


Luiza Barcelos

Work highlights

  • Assisted Arauco Indústria de Painéis with the recovery of improperly paid taxes, worth R$45m.
  • Advised Vaccinar regarding the company’s right to hold PIS and COFINS credits on the purchase of taxed inputs.
  • Advised Samarco on its right to offset PIS/COFINS credits.

Geraldo Nery Lopes Advogados

The tax practice at Geraldo Nery Lopes Advogados undertakes both non-contentious and contentious work, offering expertise in mandates involving direct and indirect tax. Tax planning and due diligence for M&A transactions are key areas of activity for the group, which attracts regular instructions from clients operating in the mining, real estate, construction and steel sectors. Guilherme Costa Val, who is highlighted for his experience in ICMS matters, leads the group. Founding partner Geraldo Néry Lopes is another noteworthy tax practitioner.

Practice head(s):

Guilherme Costa Val


‘Highly qualified team, with excellent ability to understand and explain; in addition, their response time is extremely fast.’

‘Lawyers with high knowledge of their areas, making it easy for them to answer our questions.’

‘Geraldo Nery Lopes is recommended.’

Key clients


DELP Engenharia Mecânica

DVG Industrial

Lifecenter Sistema de Saúde

Intercement Brasil

Precon Engenharia

Lapa Vermelha Cal e Calcário

Mineração Fazenda dos Borges

M Salles

Murilo de Carvalho Junior

Sonia Rezende

Mecbrun Indústria e Comércio

MERCANTIL Comercial Fabiana

PRECON Sistemas Construtivos

São Gonçalo

Work highlights

  • Assisted DELP Engenharia Mecanica with tax planning.
  • Assisted Lapa Vermelha Cal e Calcário with tax planning.
  • Assisted M Salles in tax planning concerning a real estate transaction.

Lacerda, Diniz e Sena Advogados

The ‘engaged and committed’ team at Lacerda, Diniz e Sena Advogados handles a host of contentious and non-contentious tax matters for domestic and international clients, among them tax planning and analysis, auditing, due diligence on M&A, and litigation. Practice head Daniel Jardim Sena maintains a broad focus on advisory matters, litigation and tax compliance. Founding partner Rafael De Lacerda Campos's expertise encompasses tax, succession and estate planning. Key associate Maurícia Veloso is particularly noted for her knowledge of indirect taxes.

Practice head(s):

Daniel Jardim Sena


‘The team is engaged and committed to the success of the client.’

‘Daniel Jardim Sena is committed to clients, flexible and quick at solving problems.’

‘It is a modern law firm with a client-focused vision, always seeking the speedy resolution of legal matters. It is a highly technical team that is always very willing to meet the demands of companies.’

Key clients


Weir Group

Polenghi (Savencia Group)

Laticínios Bela Vista – Piracanjuba

Trop Frutas (Coca-Cola Company)

Laticínios Porto Alegre

Vilma Alimentos

Expresso Nepomuceno

Grupo Mateus


Supermercados BH

Grupo Pereira

DMA Distribuidora

DL Eletrônicos

PIF PAF Alimentos

Grupo Vale do Verde


Schimidt Agrícola


JFL Alarmes

Work highlights

  • Assisted Carrefour with a review of its tax obligations relating to the purchase of fuels in accordance with the legislation in twenty six Brazilian states.
  • Assisted Supermercados ABC in a tax review of PIS and COFINS on products sold.
  • Assisted Hypofarma with a review of the company’s IRPJ and CSLL calculations.

Manucci Advogados

Drawing on its association with French firm UGGC Avocats, Manucci Advogados is well positioned to advise on international tax planning and on the tax implications of foreign investment projects in Brazil. In addition to its strong non-contentious tax offering, the group is also instructed by clients from the energy, mining, pharmaceutical, healthcare, education and technology sectors in tax disputes. The practice is under the joint leadership of Adriano Andrade Muzzi, who specialises in tax planning, and litigation specialist Gustavo Falcão Ribeiro Ferreira.

Practice head(s):

Adriano Andrade Muzzi; Gustavo Falcão Ribeiro Ferreira


‘Team with a great number of competent and differentiated professionals.’

‘Attention, availability and immediate responses to main demands.’

‘The partners participate in discussions and support clients’ decisions as if they belonged to their governing bodies.’

Key clients

Ferreira International



VMI Sistemas de Segurança


Take Blip


GovPredict Brasil


Salary Fit



Farmater Medicamentos

Nansen Instrumentos de Precisão

Be Growth Brasil Internet

Work highlights

  • Advised Consorcio Cangonda on fines imposed by the state of Minas Gerais relating to ICMS.
  • Advised Farmater Medicamentos on ICMS due in 26 Brazilian states.
  • Provided Fassa do Brasil Indústria e Comércio with a tax efficiency analysis.

Veríssimo, Moreira & Simas Advogados

The ‘qualified, robust, technically-oriented and multidisciplinary' team at Veríssimo, Moreira & Simas Advogados is regularly instructed by companies from the banking, construction, engineering and mining sectors seeking support in non-contentious and contentious tax matters. Covering federal, state and municipal tax, the group is skilled at advising on the use of tax credits, recovery claims, compliance, the offsetting of taxes, and administrative litigation. Singled out for his 'good business knowledge' and 'ability to propose relevant solutions', Eurides Veríssimo De Oliveira Júnior oversees the tax practice.

Practice head(s):

Eurides Veríssimo de Oliveira Júnior


‘Knowledge in the tax area, especially to solve situations related to fiscal regularity of federal taxes.’

‘Eurides Veríssimo de Oliveira Júnior – good business knowledge and an ability to propose relevant solutions for all areas.’

‘The team is qualified, robust, technically-oriented and multidisciplinary.’

Key clients

Topx Cimentos

Santana Produtos Siderúrgicos

Laticínios Santa Rita

Fralia Imperial Fabricação De Derivados Do Cacau E Chocolates

Precon Sistemas Construtivos

Veredas Industria E Comercio

Comercio De Resíduos Bandeirante

Progeo Engenharia

Calixto E Dias Serviços

Nonaplastic Indústria E Comércio Eireli

Work highlights

  • Advised Lyon Engenharia Comercial on service taxes owed to the city of Belo Horizonte.
  • Provided tax consultancy advice to Tenda.
  • Advised Trio Global on the Brazilian tax statutes regarding charges levied on the exportation of software.

William Freire Advogados

'A reference in tax matters for the mining and metals sector', William Freire Advogados is well equipped to advise on tax consultancy and litigation matters, including judicial and administrative proceedings at the state and federal levels. On the non-contentious front, the group excels in international tax planning and transactional matters, where it most often advises on the tax implications of M&A deals and investments. Paulo Honorio De Castro, whose 'outstanding technical capacity' is rated by clients, often provides tax legal opinions to clients from the mining, infrastructure, energy and agribusiness segments. Rodrigo Pires takes the lead on contentious matters, while Bruno Feitosa heads up the advisory arm of the practice.

Practice head(s):

Paulo Honório de Castro Júnior; Rodrigo Pires; Bruno Feitosa


‘The firm is a reference in tax matters for the mining and metals sector. In addition to constantly presenting information on legislative updates, the team is always available for conversations, including in-house presentations/seminars. Paulo Honorário stands out.’

‘Resolute, open, ethical, excellent critical sense, available and very open to listening and discussing. The professionals are very close to the client and available to discuss various topics. Paulo Honório, Bruno Feitosa and Rodrigo Pires are recommended.’

‘Extremely committed to the client’s issues, always prioritising the client’s interests. Almost daily feedback on topics; personalised services.’

Key clients

Anglo American




RHI Magnesita


Vibra Agroindustrial

Yamana Gold

Samarco Mineração


Work highlights

  • Advised Nexa Resources on the new tax on mining created by the State of Mato Grosso.
  • Advised Gerdau on tax planning concerning the construction of an electric power substation.
  • Provided Samarco Mineração with a legal opinion evaluating the deductibility in income tax of a series of expenses involving the Mariana accident and the environmental responsibility for repairing the damage.