Firms To Watch: Tax

Edmundo Cavalcanti Eichenberg leads the tax team at Eichenberg, Lobato, Abreu & Advogados Associados, which is active in the real estate, construction, and agribusiness sectors, handling both contentious and non-contentious tax work.
Under the leadership of Marcelo Ilarraz, Ilarraz Advogados assists clients from the construction, infrastructure, real estate, logistics, technology, agribusiness, food, and energy industries with their tax advisory and litigation needs.

Tax in Brazil

Souto Correa Advogados

Demonstrating extensive experience in federal, state and municipal taxes, Souto Correa Advogados possesses a broad service offering, which covers administrative and judicial tax disputes, customs control and regulatory matters. Multinational and major domestic companies turn to the group for advice on high-profile cases before the higher courts, and often seek assistance in tax planning and mandates involving the Free Trade Zone of Manaus. Pedro Demartini leads the national practice from São Paulo. Names to note in Porto Alegre include: Anderson Trautman Cardoso, who focuses on tax litigation and customs; André Luiz Da Silva Gomes, who handles tax consultancy, with a special emphasis on corporate and individual income tax; and Henry Lummertz, who has a strong track record in proceedings before the Superior Court of Justice and the Brazilian Supreme Court. Valter Tremarin Junior, who is skilled in administrative court cases at the federal level, especially before the Board of Tax Appeals, stands out at the associate level.

Practice head(s):

Pedro Demartini


‘Souto Correa has very qualified professionals inserted in the business environment through associations and professional entities. For the business context, this is considered very relevant as the team is always connected to the current reality. We were successful in all contracted services.’

‘Anderson Trautman always handles topics with great serenity and demonstrates great knowledge.’

Key clients

NTT Brasil

Pearson Education

Atvos Agroindustrial




99 Tecnologia




Construtora Norberto Odebrecht


BRK Ambiental


Knauf Isopor da Amazônia

Celulose Irani

TozziniFreire Advogados

Sitting within the firm’s national tax offering, the Porto Alegre-based tax department at TozziniFreire Advogados acts for clients from a wide range of industries, including energy, infrastructure, consumer goods, agribusiness, and manufacturing, among others. ‘Distinguished by the high level of technique and the quality of the services provided‘, the team offers representation in judicial and administrative proceedings at the local, state, and federal levels, demonstrating particular strength in cases concerning corporate income tax, services tax, and tax on manufactured products. On the consultancy front, the practice is active in tax planning and in the structuring of major corporate transactions. Corporate tax expert Gustavo Nygaard and Rafael Mallmann, who specialises in tax litigation, jointly head up the group, where associate Bernardo Mascarenhas Mardini is recommended for contentious matters.

Practice head(s):

Gustavo Nygaard


‘Tozzini Freire takes care of tax processes with the highest quality, impeccable service, and speed.’

‘Tozzini’s Porto Alegre Tax team is distinguished by the high level of technique and the quality of the services provided, combined with agility and excellent returns and results in the actions they carry out. Another excellent differential is that they do not use difficult language and large texts, and their guidelines is direct and clear.’

‘The entire team is recommended.’

‘Rafael Mallmann’s work is excellent! He always answers questions promptly, analyses strategic points, and is quick on the demands requested of him.’

Key clients

Grupo Rumo

Grupo Renner

Processor Soluções Tecnológicas para Negócios

Grupo Sodexo

Companhia Estadual de Transmissão de Energia Elétrica

Ecoplan Engenharia

Zenvia Mobile Serviços Digitais

Grupo Dimed

RGE Sul Distribuidora de Energia

Banco de Lage Landen

Empresas Randon

Ford Motor Company Brasil

Fagundes Mineração

Grupo GG10


Spal Indústria Brasileira de Bebidas

Bsbios Industria e Comercio de Biodiesel Sul Brasil

Thoughtworks Brasil

MRC Soluções em Logística Ferroviária Vnte-Al

Grupo RBS

Work highlights

  • Representing CEEE-T in a group of 81 administrative proceedings and one judicial proceeding concerning the right of CEEE-T to calculate and pay PIS/COFINS considering the cumulative regime.
  • Representing Processor in a judicial proceeding challenging the ISS tax liability, charged by the Municipality of Porto Alegre due to the software licensing carried out by the company.
  • Representing Lojas Renner in a judicial proceeding challenging two tax assessment notices issued by the Rio de Janeiro State Revenue due to the loss of ICMS credits acquired by Renner from Cooperativa Cantagalo.

CMT – Carvalho, Machado e Timm Advogados

CMT – Carvalho, Machado e Timm Advogados‘ tax and customs team provides consultancy and litigation services to a range of clients across the agriculture, automotive, food and beverage, furniture, cellulose, mining, IT, retail, and financial services segments. On the advisory front, the group assists clients with international tax planning, tax benefits, and transfer pricing. These are all core areas of focus for practice co-head Cristiano Carvalho. Fellow co-leader Lucas Tavares Dos Santos and Reginaldo Dos Santos Bueno, who was elevated to partner in 2022, are key contacts for strategic tax disputes. Senior associate Eduardo Manfroi Rosito focuses on advisory work, which encompasses direct and indirect tax, social security and international taxation.

Practice head(s):

Cristiano Rosa de Carvalho


‘Lawyers excel in tax matters and are up-to-date on topics. They get back to you in a timely manner, and the support is always detailed.’

‘Reginaldo Bueno and Lucas Santos are proactive and aware of demands.’

‘The team offers a differentiated service and designs strategies aligned with client needs.’

Key clients

General Motors

John Deere Brasil

CMPC Celulose RioGrandense

Midea Carrier


Expedia Group

Leroy Merlin

PPG Industrial Tintas do Brasil

Prudential do Brasil Seguros de Vida



Usina São José

Work highlights

  • Represented Seara before TARF/RS to reverse a negative decision seeking the recognition of the nullity on the assessments on an inadequate legal ground of the tax charge.
  • Assisted John Deere in three Notices of Infraction relating to ICMS.
  • Acted as a legal partner to the South Summit Brazil, evaluating the project’s taxation and assessing a tax benefit for the events and tourism sector.

Rafael Pandolfo Advogados Associados

Covering both advisory and contentious matters, Rafael Pandolfo Advogados Associados acts for companies operating in an array of sectors, including agribusiness, energy, retail, sports and healthcare. As part of its non-contentious offering, the practice attracts instructions from clients seeking advice on tax benefits, legislation, tax planning, and corporate restructuring. Founding partner Rafael Pandolfo is highly adept at conducting tax cases before the superior courts, while fellow co-founder Rafael Santos Borin has extensive experience in both non-contentious tax and administrative litigation. Airton Bombardeli Riella leads the department’s pro-bono services.

Practice head(s):

Rafael Pandolfo; Rafael Santos Borin; Airton Bombardeli Riella

Silveiro Advogados

Silveiro Advogados‘ 'highly qualified' tax team undertakes a wide range of both litigation and advisory work, including tax matters regarding estate and succession reorganisation. Real estate, pharmaceuticals, oil and gas, financial services, and education are all key sectors of focus for the group, which is under the leadership of Cassiano Menke, an 'expert in tax law'. Key support is offered by Louise Lerina Fialho, who is experienced in tax litigation and planning mandates. Maria Angelica Feijo left the firm in September 2022.

Practice head(s):

Cassiano Menke


‘Silveiro’s team is highly qualified. In addition to having a great professional experience, they are also directly inserted in the academic environment, which makes Silveiro’s professionals much more creative and able to explore and elaborate different tax theses.’

‘Cassiano Menke is an extremely experienced professional, an expert in tax law, he masters the subject like few others and he also uses a language that is easy to understand for someone who is not in the area.’

‘They are tireless, super accessible to clients, have excellent relationships in the legal and judicial environment and have abundant knowledge.’

Key clients

Rio Bravo Gestora de Investimentos

Novelis do Brasil

Lojas Quero-Quero

Grupo Terra Santa

Multiplan Empreendimentos Imobiliários


Imdepa Rolamentos Importação e Comércio

Bebidas Fruki

Grupo Gerdau de Participações


Lojas Riachuelo

Cia. Hering


Fraport Brasil

Sim Rede de Postos





Work highlights

  • Advising Fraport on the taxation of the economic and financial adjustment of the airports concession contracts.
  • Assisting Grupo Gerdau de Participações in numerous contentious and non-contentious tax matters.
  • Acted for Sicredi Cooperatives in the filing of lawsuits to remove its obligation to pay PIS on its payrolls.

Trench Rossi Watanabe

A reference in the market for tax advice on highly complex or impactful issues‘, Trench Rossi Watanabe‘s Porto Alegre office demonstrates strength in international tax law, which enables it to advise clients on inbound and outbound projects. Complex litigation before administrative and judicial courts is a key area of strength for the group, which is also regularly engaged by clients from the IT, agribusiness, and automotive industries (among others) in tax planning and the structuring of M&A transactions. The ‘always availableClaudio Moretti, who is skilled in tax litigation involving direct and indirect tax, jointly chairs the department with Thales Stucky, a contact for tax disputes at the judicial and administrative levels. Since publication, associate Livia Stumpf has left the firm.

Practice head(s):

Claudio Moretti; Thales Stucky


‘The competence, dedication and kindness of professionals towards their clients makes the firm stand out. The importance given to the topic of diversity is crystal clear.’

‘Partner Cláudio Moretti is always available and has in-depth knowledge of the topics addressed to him.’

‘The tax department at Trench Rossi Watanabe (Porto Alegre) is excellent and is a reference in the market for tax advice on highly complex or impactful issues.’

Key clients

Dell Computadores do Brasil

Midea Carrier

Android Industries

Alliance One Brasil Exportadora de Tabacos

Stihl Ferramentas Motorizadas

Perto S/A Periféricos de Automação

Lactalis do Brasil

Alisul Alimentos

Harman do Brasil

Comexport Companhia de Comércio Exterior

Vibra Agroindustrial

Estratégia Concursos

Diamaju Agrícola

Veritas Technology

Culligan International

Brasil PCH



Anglogold Ashanti Colombia

China Tabaco Internacional do Brasil

Forest First Colombia

Leadec Serviços Industriais do Brasil


Vyaire Medical Sarl

Diageo do Brasil

First Global Xpress

Stone Pagamentos

Bemis do Brasil Indústria e Comércio de Embalagens

Arauco do Brasil


Active Campaign





3G Radar

Fraport Airports


Promob Softwares


Dorf Ketal do Brasil

Prollenium Medical Technologies

Marriott International

The GSI Group



KDB Importação e Exportação

Tecadi Armazéns Gerais

Associação Brasileira das Indústrias de Óleos Vegetais

Work highlights

  • Represented Dell Computadores do Brasil in a dispute to challenge the revocation of the benefit related to the application of the zero rate of PIS/COFINS on the sale of certain IT products.
  • Assisted Active Campaign with the tax and contractual structure of the international inter-company transactions related to the services provided by a Brazilian subsidiary.
  • Represented Alliance One in a dispute involving ICMS credits.

Diego Galbinski Advocacia

The tax team at Diego Galbinski Advocacia offers national advice to clients engaged in non-contentious matters, administrative proceedings and judicial litigation, including cases before the superior courts. Its client roster features companies from a variety of industries, ranging from agribusiness and healthcare to telecoms, energy, real estate and construction. Founding partner and practice head Diego Galbinski Advocacia is ‘an extremely qualified professional with extensive experience in tax matters’. Associates Pedro Acosta De Oliveira and Arthur Rocha Benevides Magalhães offer support in auditing and tax compliance matters.

Practice head(s):

Diego Galbinski


‘The service provided is exceptional. The team has great technical quality.’

‘Diego Galbinski is an extremely qualified professional with extensive experience in tax matters. In addition to great technical capacity, he is tireless in client service.’

Key clients



Sul Alfa Distribuidora

Nexxt Distribuidora de Alimentos e Bebidas

Altemo Advogados Associados

Somai Nordeste

Maxinvest Participações e Investimentos

Divax Participações e Investimentos

Centro De Produção Riograndense de Espumas Industriais

Rafebe Participações

Fundação de Apoio da Universidade Federal do Rio Grande do Sul

Fundação Empresa-escola de Engenharia da UFRGS

Auxiliadora Predial

Cooperativa dos Agricultores de Plantio Direto do Rio Grande do Sul

Clube Maxivida

Conselho Seccional da Ordem dos Advogados do Rio Grande do Sul

Maximidia Administradora e Corretora de Seguros

Elipse Software

Lamiecco Plásticos

Ducasse Brasil Estruturas, Construções E Incorporações

Lauro Weber & Cia

We Can BR

Pet Flake do Brasil

Work highlights

  • Representing Rafebe Participações in administrative proceedings.
  • Represented Fundação de Apoio da Universidade Federal do Rio Grande do Sul in a lawsuit to recognise the right to exemption from social security contributions.
  • Represented OAB/RS in a direct unconstitutionality Action against Complementary Law no. 859, of September 3, 2019.

Rafael Nichele Advogados Associados

Bringing together lawyers specialised in tax, senior consultants and accountants, Rafael Nichele Advogados Associados is proficient in federal, state and municipal taxes. Singled out for its experience in the agribusiness and retail sectors, the group is particularly active in contentious tax matters, including proceedings at the judicial and administrative levels. Founding partner Rafael Nichele draws on his former experience as a judge of the Administrative Court of Appeals to assist clients in complex tax disputes. Tax litigator Eduardo Barboza Dos Santos is another core member of the team.

Practice head(s):

Rafael Nichele

Key clients

Pif Paf



Tial Alimentos

Banco Digimais



Cooperativa Suinco


Cassol – Administradora De Cartões

Cassol Log

Comércio de Medicamentos Brair – FSJ

Cooperativa Languiru – Coolan

Work highlights

  • Represents Comércio de Medicamentos Brair in a lawsuit about the right not to include the ICMS tax incentives in the calculation base of federal taxes.
  • Assisting Cooperative Dália Alimentos in the fiscal, logistical and commercial restructuring of the company in order to achieve the indices provided by law for the use of Presumed ICMS credits.
  • Represented Cooperative Languiru in a judicial proceeding seeking the right to PIS and COFINS credits on the acquisition of goods for resale.

Rossi, Maffini, Milman & Grando Advogados

Rossi, Maffini, Milman & Grando Advogados has substantial experience in tax-related litigation before administrative and judicial courts, acting for clients from a broad range of industries. The practice is also strong on the advisory side, showcasing strong capabilities in tax planning, transactional matters and accounting issues. Spearheading the practice, Felipe Esteves Grando has a wealth of experience in litigation and consultancy matters. Tax litigator Jéssica Allgayer is a key contact for clients from the transport, construction and logistics sectors, while Bruno François Guimarães focuses on strategic tax planning.

Practice head(s):

Felipe Grando


‘Matters are always treated seriously and the lawyers demonstrate in-depth knowledge.’

Key clients

Lear do Brasil

Eco Diagnóstica

Arauco do Brasil

The Brazilian Association of Medical and Hospital Devices and Equipment’s Industry

Banco Regional de Desenvolvimento Extremo Sul

Bimbo do Brasil

Amvian Indústria Automotiva

Rio Grande do Sul Date Processing Company

Lifemed Industrial

PRT Prestação de Serviços

Eldorado Mineração

J Anflor Eletrônicos Eireli

SPE Holding Beira Rio

Cooperativa Agroindustrial Cooperja

Local Association of Gravel, Sand and Clay Producers

Bolognesi Engenharia e Bolognesi Empreendimentos

Opus Assessoria e Promoções Artísticas

Cristália Produtos Químicos Farmacêuticos.

Medabil Indústria em Sistemas Construtivos

SL do Brasil

Work highlights

  • Represented Arauco Indústria de Painéis in an administrative proceeding against the Rio Grande do Sul State Tax Authority involving ICMS credits.
  • Represented Abastec – Abastecimento, Lavagens E Lubrificação in a proceeding before the State of Rio Grande do Sul in relation to ICMS amounts due for tax substitution refunded by the company.
  • Assisted PRT Prestação de Serviços in two transactions before the National Treasury Attorney’s Office, involving tax and social security debts that were being collected in court.

Veirano Advogados

With notable strength in contentious matters, Veirano Advogados demonstrates expertise in administrative proceedings and legal claims at the federal levels. On the advisory side, the practice is adept at advising companies on the application and usage of tax incentives, in particular those related to the Manaus Free Trade Zone; restructurings, tax planning, and due diligence of M&A transactions are other core areas of activity for the department. Associate Fabio Barichello, who advises clients from the IT, oil and gas, manufacturing and construction industries on administrative and judicial tax litigation, leads the practice that also includes associate Renan de Vargas Barreto.

Practice head(s):

Fabio Basso Barichello


‘The team provides personalised attention to the needs of the client and the professionals are extremely qualified in their area of expertise, with direct and precise communication.’

‘The team is recognised for being a technical reference in tax law.’

‘Renan Barreto stands out as a diligent, meticulous professional with vast legal knowledge in the tax area.’

Key clients

Microsoft Mobile Tecnologia

Philip Morris Brasil

Refinaria de Petróleo Riograndense

BSBios Indústria e Comércio de Biodiesel Sul Brasil

TK Elevadores Brasil

SEPCO1 Construções do Brasil


Dell Computadores do Brasil

Borrachas Vipal Nordeste

Lojas Renner

Alibem Alimentos