Tax in Brazil

Lefosse Advogados

The 'dedicated and committed' team at Lefosse Advogados is highlighted for its 'local and international tax skills'. Clients also praise the group for its 'quick and accurate answers'. The stand-alone department had another successful year in 2018, during which it also continued to grow; tax and wealth planning specialist Joana Liu was promoted to partner, and tax litigator Ana Carolina Utimati joined from Trench Rossi Watanabe. In a mandate that involved corporate income tax, social security and tax accounting issues, the team advised Kroton on the structuring of a new share-based compensation plan for its key executives. Transactional tax and tax litigation also feature among the team's busy workload. The 'reliable' Gustavo Haddad is noted for his 'outstanding tax knowledge'. He heads the department, which also includes recommended lawyers Marcos Carvalho, Gustavo Paes, and associates Izabela Vecchi and Luiz Alberto Santos. Bruno Carramaschi and Ricardo Bolan are additional contacts.

Machado Meyer Sendacz e Opice Advogados

The highly regarded tax department at Machado Meyer Sendacz e Opice Advogados is regularly involved in complex tax litigation and high-profile transactions. The already sizeable team saw organic growth with the partner promotions of Diana Piatti Lobo and Maria Eugênia Doin Vieira in 2018 and Bruna Marrara in 2019. In another move in 2018, tax litigator Leonardo Alfradique Martins joined the firm from Trench Rossi Watanabe. In a recent transactional tax highlight, a team led by Fernando Colucci advised PSP Investments on the tax aspects of its investment in Grupo Montesanto Tavares. The firm stands out for its Brasília office, where Cristiane Romano is a key contact. A cross-office team led by Romano and São Paulo-based Daniella Zagari Gonçalves has been representing Elektro in a lawsuit before the Superior Court of Justice concerning ICMS credits. The 'outstanding' Fernando Tonanni is 'knowledgeable, business-oriented, and hand-on'. Other key figures include Celso Costa and Raquel Novais.

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

'Up-to-date with current trends', the tax department at Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados 'has a very good reputation in Brazil'. Blue-chip companies turn to the team in complex tax matters, both contentious and non-contentious. The firm also stands out for its dedicated private wealth and wealth planning practice. Internal developments in 2018 included the promotion of Tatiana Morais Penido and the arrival of Mario Prada from Machado Meyer Sendacz e Opice Advogados and Gil Mendes from EY. Transactional highlights included advising Advent International on the acquisition of an 80% stake in Grupo Walmart Brasil; the team included Rodrigo Figueiredo Nascimento, Luciana Pietro Lorenzo, Andrea Bazzo Lauletta and Eduardo Marques Souza. On the litigation side, Roberto Quiroga Mosquera and a team represented a client in a lawsuit that involved questions around goodwill resulting from an acquisition. Other key tax litigators include Alessandra Gomensoro, Ana Paula Schincariol Lui Barreto, Glaucia Maria Lauletta Frascino and Paulo Camargo Tedesco.

Pinheiro Neto Advogados

The recommended tax department at Pinheiro Neto Advogados is led by senior partner Sérgio Farina Filho. The sizeable team acts for well-known companies in contentious and non-contentious tax matters. Of particular note is the firm's strong experience in transfer pricing and payroll taxation. Highlights among social security expert Cristiane Ianagui Matsumoto Gago's recent workload include her representation of Kirton Bank in a challenge by the tax authorities to the bank's profit share plan. In a case involving discussions of goodwill tax amortisation, Luciana Rosanova Galhardo and a team secured a favourable decision for client Serasa, which cancelled the tax authorities' assessment in full. Carlos Henrique Tranjan Bechara and Mauro Berenholc combine expertise in tax, international trade and customs; Emir Nunes de Oliveira Neto has a focus on direct tax; and Diego Caldas Rivas de Simone has a broad tax consultancy and litigation practice. Other leading figures in the team include Luiz Roberto Peroba Barbosa, Ricardo Luiz Becker and Marcelo Marques Roncaglia.

Trench Rossi Watanabe

The 'strategic experts' at Trench Rossi Watanabe are 'technically well prepared' and 'always look for the newest strategy'. The firm stands out for its ability to handle cross-border matters for a multinational client base; here, its expertise in international taxation combined with its global office network is a major draw. A team utilised this international tax experience to advise Natura on the tax structuring of its high-profile acquisition of The Body Shop; Simone Dias Musa and Reinaldo Ravelli led the advice. On the contentious side, Marcos Vinicius Neder de Lima defended Braskem in a case involving collection of corporate income tax and contributions on profits. The department has seen some departures, including Priscila Faricelli, who joined Demarest Advogados in 2019, and Ana Carolina Utimati, who left for Lefosse Advogados in 2018. However, the firm made several partner promotions in 2018, including Roberta de Lima Romano and Rafael Gregorin from the tax department, and more recently, in November 2019, hired Maria Rita Ferragut as a partner; she had formerly been at her own firm. Clarissa Giannetti Machado is also highly recommended.  

Ulhôa Canto, Rezende e Guerra Advogados

The sizeable tax department at Ulhôa Canto, Rezende e Guerra Advogados is particularly active in the energy, natural resources, media and retail sectors, although its client base extends beyond these industries. The practice often plays a role in high-value and high-profile transactions, and is also adept in tax litigation at the judicial and administrative levels. The team is split between the São Paulo and Rio de Janeiro offices. In the former, key contacts include Rodrigo Brunelli Machado and Pedro Vianna de Ulhôa Canto. João Dodsworth Cordeiro Guerra and Carlos Alberto Alvahydo de Ulhôa Canto are names to note in Rio de Janeiro. Gustavo Brigagão left to establish Brigagão, Duque Estrada - Advogados in mid-2018.

BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados

Leading tax boutique BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados fields 'quick, intelligent and very responsive' lawyers who 'provide accurate solutions according to the complex Brazilian legislation'. Household-name companies - including multinationals - seek the team's advice on complex tax matters and the firm also has a particularly strong tax litigation practice. Prior to creating the firm in 2013, its founding partners gained experience at other leading law firms and accounting firms. The majority of the team is based in São Paulo, although the firm also established an office in Rio de Janeiro in 2018. Cristiano Frederico Ruschmann 'provides through explanations and calculations'. He co-heads the team with well-regarded partners José Luis Ribeiro Brazuna and Ciro César Soriano de Oliveira. Kátia Soriano de Oliveira Mihar and Patrícia Furlanetto are key contacts at the of counsel level.

Demarest Advogados

The tax team at Demarest Advogados is highlighted for its 'hands-on' approach and 'diversity'. The sizeable team includes a number of lawyers who have previously worked at the Big Four accounting firms. Areas of specialism include direct and indirect tax, customs, transfer pricing and social security contributions. In a multi-jurisdictional matter, Carlos Eduardo Orsolon and Douglas Mota advised General Electric on the sale of its water business to SUEZ and Canadian fund CDPQ, the Brazilian tax aspects of which were particularly complex. Elsewhere, Marcello Pedroso and Rodrigo Campos have been advising numerous clients on the payroll tax exemption system. Catarina Rosa Rodrigues is highly recommended. Eloisa de Almeida Rego Barros Curi and Christiano Chagas Monteiro de Melo co-head the corporate and direct tax practice with Rodrigues; Marcelo Salles Annunziata leads the tax litigation department.

Machado Associados

The 'very professional' team at Machado Associados is 'well prepared', 'hands on' and 'always on top of new legislation'. The team comprises lawyers with strong backgrounds in accounting, economics and law. Many of its clients have been turning to the team for decades, and the firm is also a popular choice for leading international law firms. In the tax controversy space, recent highlights included Paulo Rogério Garcia Ribeiro's representation of a construction company in a dispute concerning the hiring of a shared engineering service centre. The 'very sharp' Ricardo Marletti Debatin da Silveira is noted for his 'great leadership'. Stephanie Makin focuses on direct and international tax; Júlio Oliveira is a 'great expert in tax litigation'; and Isabel Bertelotti is 'an authority in income tax'. Founding partner José Maurício Machado draws on over 40 years of experience in tax and corporate law. In a major development, in June 2019 the firm announced its merger with CHBS Advogados. The firm, which maintains the name Machado Associados, now counts around 100 professionals across three offices.

Mariz De Oliveira e Siqueira Campos Advogados

Recommended firm Mariz De Oliveira e Siqueira Campos Advogados was established in 1975 and since then has established itself as a leading tax firm in the Brazilian market. It covers the gamut of tax issues, at the municipal, state and federal levels, including administrative and judicial litigation. Key figures in the team include Ricardo Mariz de Oliveira, who focuses on direct tax and social security contributions and indirect tax expert Roberto de Siqueira Campos. Sandra Mara Rossetti de Paula is active in tax consulting and administrative disputes.

Veirano Advogados

The 'always extremely professional' lawyers in Veirano Advogados' tax department 'are open to work as a team' and are also praised for their 'rapid responses to client demands' and 'excellent litigation skills'. The team is split between four offices, and handles a range of transactional tax and standalone tax matters. Litigation highlights included João Agripino Maia's defence of Claro in a case involving the deduction of amortisation expenses of the goodwill paid for an acquisition. Practice head Marcelo Reinecken is 'an exceptional lawyer for complex tax litigation and consultation'. Abel Amaro is well versed in indirect tax and customs. Also receiving praise are Ian Muniz, Marco Antonio Monteiro, the 'highly committed' Ari Job Junior and 'young and talented lawyer' Filipe Richter.

Bichara Advogados

Clients appreciate the 'direct partner involvement and supervision' at Bichara Advogados. The firm also stands out for its active pro bono practice. The tax practice covers both consultancy and litigation, and acts for companies in the energy, telecoms and financial services sectors, among others. Wolmar Francisco Amélio Esteves acted for Telefónica in a lawsuit involving restrictions to income tax and social contribution over profit offsetting procedures. Luiz Gustavo Bichara and Francisco Carlos Rosas Giardina 'have a deep knowledge of the Brazilian tax system and court trends and understandings'. Giuseppe Pecorari Melotti made partner in December 2018 and associate Eduardo Borges Pinho 'provides outstanding work'.

BMA - Barbosa, Müssnich, Aragão

The 'hands-on, knowledgeable and client-focused' tax group at BMA - Barbosa, Müssnich, Aragão stands out for its transactional tax expertise. It is accustomed to advising well-known companies on large and high-profile corporate transactions. In addition, it handles a range of non-transactional tax matters, including complex tax litigation. In a recent case, Maurício Faro and a team represented Associação Brasileira de Empresas de Exploração e Produção de Petróleo e Gás (ABEP) as amicus curiae in a lawsuit filed by Petrobras concerning the use of ICMS credits (state VAT). Jose Otavio Faloppa heads the department, which also includes Luiza Sampaio De Lacerda Benjó and Lígia Regini da Silveira. Daniel Loria is praised for his 'excellent client skills' and Franciny de Barros and Luis Henrique Costa were promoted to partner in 2019.

Campos Mello Advogados in cooperation with DLA Piper

Campos Mello Advogados' standalone tax practice provides a comprehensive service. In consultancy, it advises domestic and international clients on direct and indirect tax, tax planning and transaction-related tax matters. Recent highlights in litigation included Humberto Marini's representation of the Brazilian subsidiary of a well-known international company in a case involving disallowance of interest expenses for corporate income tax purposes. Alex Jorge co-heads the department with Marini; the four-partner team also includes Rosana Gonzaga Jayme and Renato Lopes da Rocha.

Cescon, Barrieu, Flesch & Barreto Advogados

Cescon, Barrieu, Flesch & Barreto Advogados has a strong transactional tax practice, which benefits from the firm's leading M&A department. Highlights included Ramon Machado Castilho's advice to Shell on the tax aspects of the sale of its stake in Comgás, and Roberto Barrieu's advice to Suzano Papel e Celulose on its merger with Fibria. The team also provides non-transactional advisory work and representation in tax litigation, often for household name clients, both domestic and international. Hugo Barreto Sodre Leal heads the tax litigation team. Renato Batiston and Rafael Santos made partner in 2019. The department also counts a number of experienced associates, including Andreza de Souza Ribeiro Fonseca.

Dias De Souza Advogados Associados

Well-known boutique firm Dias De Souza Advogados Associados excels in tax litigation, and also offers tax consultancy. Based in São Paulo, the firm maintains relationships with offices elsewhere in the country and abroad to provide a comprehensive tax service. Founding partner Hamilton Dias de Souza's expertise spans tax, administrative law and public law. Other key contacts include Alessandra de Souza Okuma and Mário Luiz Oliveira da Costa.

Gaia Silva Gaede Advogados

Split between five offices, the sizeable team at Gaia Silva Gaede Advogados provides broad geographic coverage across the country. 2018 was another busy year for the group, as domestic and international companies continued to seek out its advice and representation in tax litigation. A team led by Flávio Augusto Dumont Prado advised a major company in the automotive industry on tax risks identified in an external audit. Georgios Theodoros Anastassiadis has broad expertise across direct tax, tax treaties, transfer pricing and tax compliance. Other key figures in the team include Maurício Barros, Gerson Stocco de Siqueira and Ana Paula Faria da Silva.

Huck, Otranto, Camargo Advogados

The busy, standalone tax practice at Huck, Otranto, Camargo Advogados handles a range of tax litigation and consultancy. Cross-border transactions and transfer pricing are particular areas of expertise. The firm also has an impressive private client and wealth planning practice; Isabel Garcia Calich da Fonseca is a name to note in this space. In recent work, a cross-departmental team including tax specialists Mauricio de Carvalho Silveira Bueno and João Paulo de Seixas Maia Krepel advised Tembici on its acquisition of a Chilean company. Ana  Flora Vaz Lobato Diaz joined from Machado Meyer Sendacz e Opice Advogados in 2018.

KLA Advogados

Tax is a core area at KLA Advogados. The internationally focused team acts for both multinationals and Brazilian companies, and is especially active in the telecoms, life sciences, automotive and transport sectors, although it has experience across a broader range of industries. A cross-department team that included tax partner Henrique Lopes advised Seabras and Seaborn on a high-speed submarine fibre cable system connecting New Jersey in the US and Praia Grande in Brazil. Victor Polizelli and Álvaro Lucasechi co-head the practice with Lopes. Tatiana Vikanis left to establish her own firm.

Advocacia Krakowiak

Advocacia Krakowiak is widely recognised as one of the leading tax boutiques in Brazil. Of particular note is its strength in complex tax litigation at both the administrative and judicial levels. Leo Krakowiak and Ricardo Krakowiak are among the best-known partners. Fabiana Sgarbiero is another key contact.

Lobo de Rizzo Advogados

The 'proactive' and 'intelligent' team at Lobo de Rizzo Advogados 'support its clients with day-to-day matters as well complex tax liabilities discussions'. Practice clients include well-known multinational companies, and the team distinguishes itself with strong transactional tax and transfer pricing offerings. Eduardo Martinelli Carvalho, Alexandre Siciliano Borges and Mariana Lima 'are able to deliver results above-andbeyond expectations'. Marcelo Bez Debatin da Silveira also receives strong praise.

Rolim, Viotti & Leite Campos Advogados

The 'open, transparent, well-organised and service-oriented' team at Rolim, Viotti & Leite Campos Advogados is split between multiple offices, giving the department significant geographic coverage across Brazil. The practice handles the full array of contentious and non-contentious tax matters, and particularly stands out for its expertise in tax incentives for R&D and tech innovation. The already large group grew further with the hires of Luis Felipe Campos from EY and Fernanda Oliveira Silveira from Martinelli Advocacia Empresarial S/C. Luciana Goulart Ferreira, Joao Dácio Rolim, Cristiano Augusto Ganz Viotti and Frederico de Almeida Fonseca are all names to note.

Tauil & Chequer Advogados in association with Mayer Brown

The 'highly skilled team' at Tauil & Chequer Advogados in association with Mayer Brown is 'committed', 'proactive' and is particularly recommended for transactional tax and international tax matters. It is also well known for its specialisation in the oil-and-gas sector, although it acts for clients across a broad range of industries, including household-name companies. Ivan Tauil heads the team from Rio de Janeiro, where Guido Vinci, Eduardo Maccari Telles and recently promoted partner Thais Rodrigues are also based. Ana Luiza Martins is based in the São Paulo office and is well versed in both tax consulting and litigation. Also in São Paulo, Celso Grisi is recommended.

Castro Barros Advogados

With an ability to 'understand the client's needs', Castro Barros Advogados receives plaudits for its 'agility, assertiveness and objectivity'. Distinguishing itself through its specialism in the retail and telecoms sectors, as well as transfer pricing, the experienced team includes André Gomes de Oliveira, Daniela Alves Portugal Duque Estrada and Gabriel Manica Mendes de Sena.

Dias Carneiro Advogados

Antonio Amendola and Rodrigo Maito da Silveira lead the tax and customs department at Dias Carneiro Advogados, which had a busy year in 2018 in both litigation and consulting. The practice group has particular profile acting for clients drawn from the tech, telecoms and life sciences companies. Juan Manuel Mendez -who was made partner in July 2019- and Thiago Corrêa Vasques -who was made counsel in January 2020- are also key members of the team.

Felsberg Advogados

The 'business-oriented' tax team at Felsberg Advogados is 'well prepared to deal with all sorts of complex matters'. It also receives plaudits for its 'diversity' and 'efficiency'. Anna Flávia de Azevedo Izelli Greco, Rafael Macedo Malheiro and senior associate Gabriel Paranaguá are highly recommended.

Levy & Salomão

Levy & Salomão fields a sizeable team of tax experts, which between them cover a range of contentious and non-contentious tax matters. The firm stands out for its expertise in highly-regulated sectors. Vinicius Branco leads the tax litigation practice; José Arnaldo da Fonseca Filho is another key contact in this space. Isabela Schenberg Frascino specialises in tax planning and complex transactions.

Sacha Calmon e Misabel Derzi Consultores e Advogados

Specialised tax firm Sacha Calmon e Misabel Derzi Consultores e Advogados is highlighted for its 'availability, technical knowledge and experience'. It was founded in Belo Horizonte and now has multiple offices across the country. Tax litigation is a strength, and the firm has a good track record in disputes before the superior courts. Valter Lobato and André Mendes Moreira head the department. Misabel Abreu Machado Derzi and Sacha Calmon Navarro Coelho are the founding partners.

Siqueira Castro – Advogados

The 'experienced' tax partners at Siqueira Castro – Advogados are split between multiple offices. Clients include well-known companies in the agribusiness, financial services and tech sectors, among others. I Jen Huang and Gabriela Miziara Jajah made partner in 2018. Maucir Fregonesi Junior, Bianca Ramos Xavier and Marluzi Andrea Costa Barros are the practice heads.

Souto Correa Advogados

'Staffed with highly qualified professionals', Souto Correa Cesa Lummertz & Amaral Advogados' tax team is 'knowledgeable, accessible and humble'. 'Very skilled tax lawyer' Anderson Trautmann Cardoso and Henry Gonçalves Lummertz 'stand out for their vast experience, including in an extensive range of complex litigation'. André Luiz da Silva Gomes is also recommended.

Sperling Advogados

Sperling Advogados' tax team includes 'great lawyers' and 'occupies a relevant position in the tax market'. It provides broad tax and customs consultancy and litigation services to large and mid-size companies. 'Very talented lawyer' Marcio Sperling 'understands the corporate environment', and Fábio Piovesan Bozza has 'outstanding technical skills'.

TozziniFreire Advogados

The tax team at TozziniFreire Advogados 'understands the clients' needs very well and assists in proper tax planning and compliance'. The department has undergone an internal restructuring and now counts seven partners, under the leadership of Gustavo Nygaardis. Jerry Levers de Abreu draws on over 20 years' experience in tax consulting and administrative litigation; Erlan Valverde is highly recommended; and the team was further strengthened in July 2019 with that arrival of Thiago Rulfalco Medaglia from Cascione, Pulino, Boulos & Santos Advogados.

Almeida Advogados

The 'very knowledgeable' and 'well-trained' lawyers at Almeida Advogados 'maintain a transparent relationship with the client'. The team acts for domestic and multinational companies - partcularly in the shipping, energy and tech sectors. Leonardo Vinicius Correia de Melo  is recommended. Homero dos Santos left for an in-house role at Louis Dreyfus.

Araújo e Policastro Advogados

Araújo e Policastro Advogados has maintained a core tax practice since the firm was established, and many of its clients have been working with the firm for decades. The firm's broad offering means its tax partners can form multidisciplinary groups with colleagues to advise on tax, litigation, corporate and competition issues. Sylvio Fernando Paes de Barros Júnior heads the department, which counts several experienced associates, including Fernanda Botinha Nascimento.

ASBZ Advogados

Under the leadership of Alexandre Gleria, ASBZ Advogados' tax department has continued to see significant growth. In November 2018, indirect tax specialist Danilo Leal joined from KPMG. The group has also expanded at the associate level. The department's workload covers the gamut of taxation, contentious and non-contentious.

Azevedo Sette Advogados

Azevedo Sette Advogados handles contentious and non-contentious tax matters on behalf of its clients, which include tech, financial services and retail companies. Aldo de Paula Junior and Mauricio Pernambuco Salin are key figures in the team.

Cascione Pulino Boulos Advogados

The busy and sizeable tax practice at Cascione Pulino Boulos Advogados handles a mixture of standalone and transaction-related tax matters for a broad client base. Luca Priolli Salvoni is the key contact following Thiago Rulfalco Medaglia's July-2019 departure for TozziniFreire Advogados.

Fialho Salles Advogados

The highly-regarded team at Fialho Salles Advogados is equally adept in tax planning, consulting and litigation. Key figures in the team include Belo Horizonte-based Patrícia Lima and 'seasoned and well-known partner' Roberto Salles in São Paulo.

L.O. Baptista Advogados

L.O. Baptista Advogados is noted for its 'commitment' and 'proactive' approach. The tax department covers the gamut of taxation, and has recently handed a number of lawsuits for its clients, which include companies in the electronics, healthcare and energy sectors. João Victor Guedes Santos, José Roberto Martinez de Lima and Marcos Ribeiro Barbosa are the key figures.

Leite, Tosto e Barros Advogados Associados

Leite, Tosto e Barros Advogados Associados stands out for tax litigation, where it has a good track record at both administrative and judicial levels. In a long-running matter, Carlos Henrique Crosara Delgado is representing two investors in administrative challenges to tax assessments seeking payment of $10m in income tax allegedly due from capital gains.

Mannrich e Vasconcelos Advogados

The 'brilliant' team at Mannrich e Vasconcelos Advogados 'provides technical and creative responses to complex situations both in tax consulting and litigation'. It is particularly active in the healthcare, chemicals and mining sectors. 'Very committed professionalBreno Ferreira Martins Vasconcelos leads the team, which includes recommended lawyers Carla Mendes Novo, Maria Raphaela Dadona Matthiesen and Thais Romero Veiga Shingai.

Pinheiro Guimarães – Advogados

The strong M&A and finance practices at Pinheiro Guimarães – Advogados ensure a steady flow of transactional tax work. Tax litigation also features. Daniela Melo Fassheber and Heber Gomes do Sacramento are names to note.

Rayes & Fagundes Advogados Associados

The 'well-respected' tax team at Rayes & Fagundes Advogados Associados 'is particularly good in tax planning and defending against tax assessments'. The firm was bolstered by the arrival of 'distinguished professional' Ricardo Maitto from Machado Meyer Sendacz e Opice Advogados in 2018. He joins Bruno Henrique Coutinho de Aguiar, who has 'outstanding technical expertise', and recommended tax litigator Daniela Floriano.

Stocche Forbes Advogados

Stocche Forbes Advogados has a notable transactional tax practice and also handles a range of stand-alone tax matters. The team is noted for its 'collaborative' approach, with Renato Coelho highly recommended ad Marcos Vinícius Passarelli Prado and Paulo César Teixeira Duarte Filho also noted as key contacts. In an important strengthening of the practice, Renata Emery -who focuses on consultancy, tax planning, and administrative and judicial litigation- joined from his own firm, along with his team, in Fabruary 2019.

Terciotti Andrade Gomes Donato Advogados

The highly-experienced tax team at Terciotti Andrade Gomes Donato Advogados provides 'tailor-made services' and is highlighted for its particular expertise in the oil-and-gas sector. Edgar Santos Gomes is recommended. Mauricio Terciotti heads the team, which includes tax litigator Daniel Durão de Andrade.

Vella Pugliese Buosi e Guidoni Advogados

The three-partner team at Vella Pugliese Buosi e Guidoni Advogados  is particularly active in the energy sector, where it acts for major companies in complex tax litigation. The firm has global reach thanks to its association with Dentons. Antonio Carlos Guidoni Filho and Fábio Nieves Barreira are key contacts.

Abe Giovanini Advogados

The 'cooperative and organised' team at Abe, Rocha Neto, Taparelli e Garcez Advogados has seen an uptick in transaction-related tax advisory services for acquisitions in the IT and fintech sectors. Gustavo Barroso Taparelli leads the team, which is also experienced in litigation.

Ayres Ribeiro Advogados

The highly regarded tax team at Ayres Ribeiro Advogados is a popular choice for companies in the food and beverage, retail and automotive sectors. Gilberto Ayres Moreira and tax litigation expert Fernando Westin are highly recommended. Claudia Cristina dos Santos Abrosio advises domestic and multinational clients on tax planning and compliance.

Candido Martins Advogados

Candido Martins Advogados 'is distinguished by its ability to understand a problem and propose an effective and relevant solution for the client'. Alamy Candido de Paula Filho leads the team, which has an emphasis on tax planning and consulting.

CMT – Carvalho, Machado e Timm Advogados

The 'committed' and 'supportive' team at CMT – Carvalho, Machado e Timm Advogados has 'strong tax expertise' and is split between the São Paulo, Rio de Janeiro and Porto Alegre offices. In 2018, it continued to act for several longstanding clients and also added to its client-roster. Cristiano Rosa de Carvalho is highly recommended.

DDSA - De Luca, Derenusson, Schuttoff e Azevedo Advogados

DDSA - De Luca, Derenusson, Schuttoff e Azevedo Advogados maintains an active tax practice under the leadership of Sabine Schuttoff and Claudia Derenusson Riedel. The department stands out in the aviation and transport sectors, although its clients include Brazilian and foreign companies across various industry sectors.

Advocacia Fernando Rudge Leite

Paulo Eduardo Ribeiro Soares heads the tax department at Advocacia Fernando Rudge Leite. The team's primary focus is tax litigation, which it complements with expertise in tax consultancy. Marcio Augusto Athayde Generoso and André Luís Equi Morata are key contacts.

Gasparini, De Cresci e Nogueira de Lima Advogados

Recommended firm Gasparini, De Cresci e Nogueira de Lima Advogados has notable tax litigation expertise. Other areas of specialism include estate planning, free-trade zones and import and export issues. Its clients include leading players in the fashion and retail sectors. Francisco Nogueira de Lima Neto leads the team.

Kincaid | Mendes Vianna Advogados

Kincaid | Mendes Vianna Advogados has carved out a niche in the maritime, oil and gas and infrastructure sectors, where it advises leading players in contentious and non-contentious tax matters. Godofredo Mendes Vianna and Camila Mendes Vianna Cardoso co-head the department.

Lacerda Gama Advogados

The 'very proactive' tax lawyers at Lacerda Gama Advogados act for a range of companies across different sectors in contentious and non-contentious matters. Lucia Paoliello Guimarães and Tácio Lacerda Gama 'always find a way to answer their clients despite their very busy agenda'.

Mundie e Advogados

Antenori Trevisan Neto heads the department at Mundie e Advogados. He recently worked alongside corporate partners to advise Glencore on its acquisition of 78% of ALE Combustíveis. Tax litigator Andrea da Rocha Salviatti was promoted to partner.

Navarro Advogados

Navarro Advogados has a broad practice in tax consulting and litigation and is noted for its 'in-depth knowledge of real estate business'. The firm also stands out for its wealth-planning expertise. Fabiano Marcos da Silva receives praise. Alexandre Tadeu Navarro Pereira Gonçalves can draw on over 25 years' sector experience.

Nogueira, Elias, Laskowski & Matias Advogados

José Reinaldo Nogueira de Oliveira leads the team at Nogueira, Elias, Laskowski & Matias Advogados, which is equipped to advise on transaction-related taxation, day-to-day tax issues, litigation and social security legislation.

Vidigal Neto Advogados

The 'very well prepared' tax group at Perlman Vidigal Godoy Advogados achieved several major successes for clients in tax litigation in 2018. The highly regarded Matheus Bueno de Oliveira leads the team, which also has a buoyant tax consultancy practice. In September 2019 the firm announced the incorporation of 'deeply experienced practitioner' Rafael Balanin; formerly at both Pinheiro Neto Advogados and TozziniFreire Advogados, he handles VAT matters, greenfield projects, corporate restructurings, M&A and individual taxation, as well as tax litigation.

Roberto Ferraz Advogados S/C

With multiple offices around the country, Roberto Ferraz Advogados S/C has substantial geographic coverage and advises clients with operations across Brazil. Roberto Catalano Botelho Ferraz and Nelson Souza Neto are key figures in the tax team.

Utumi Advogados

'A boutique firm that provides high-quality tax advice', Utumi Advogados has 'excellent expertise in international matters' and demonstrates 'outstanding professionalism'. Its clients range from large multinational companies to high-net-worth individuals. Ana Cláudia Akie Utumi, Camila Abrunhosa Tapias and Sabrina Garcia Sabaini are recommended.

Vaz, Buranello, Shingaki e Oioli Advogados

'Very knowledgeable about tax and accounting issues', Vaz, Buranello, Shingaki e Oioli Advogados is active in administrative and judicial litigation, and also advises on the tax aspects of corporate transactions. Paulo Vaz and Diego Miguita are noted.

Vieira, Rezende, Barbosa e Guerreiro Advogados

Vieira, Rezende, Barbosa e Guerreiro Advogados 'has solid knowledge of tax law and the necessary speed to accomplish tasks'; it acts for domestic and international companies, many of which are leading players in their industries. Key figures in the 'highly committed' team include Breno Kingma, Bianca Mareque and Octávio Carneiro Silva Corrêa, who joined from Cascione, Pulino, Boulos & Santos Advogados in 2018.

Baptista Luz Advogados

Alexandre Gustavo de Freitas heads the busy tax practice at Baptista Luz Advogados, which is particularly active in the tech, telecoms and advertising sectors.

Coimbra & Chaves

Paulo Roberto Coimbra leads the 'business-oriented' tax department at Coimbra & Chaves; he is 'very professional, and always thinking of new ideas to support the client's business'. The highly-qualified team also includes Alice de Abreu Lima Jorge, Mauricio de Saraiva Abreu Chagas and Fabiano Almeida Rodrigues.

Cruz, Gregolin and Amaral "by neolaw"

Cruz, Gregolin and Amaral "by neolaw" 'works very closely with the client' and 'helps with big decisions'. The tax practice spans tax consultancy, administrative and judicial litigation, customs and wealth planning, and is often instructed by foreign investors. Raquel Amaral leads the 'business-oriented' team.

De Vivo, Castro, Cunha e Whitaker Advogados

Domestic and multinational companies turn to Vanessa Inhasz Cardoso and her tax team at DE VIVO, CASTRO, CUNHA E WHITAKER ADVOGADOS, which covers direct and indirect taxation and social security.

Advocacia Fernanda Hernandez

Based in Brasília, 'business-oriented' firm Advocacia Fernanda Hernandez specialises in complex litigation. 'Excellent professional' Fernanda Guimaraes Hernandez 'knows the way through the capital of the country'.

Fleury, Coimbra & Rhomberg Advogados

Fleury, Coimbra & Rhomberg Advogados 'has experience dealing with inbound and outbound transactions for clients with multi-jurisdictional enterprises'. Tax litigation is also a strength. Eduardo Fleury and Philippe Jeffrey are recommended.

Fraga, Bekierman & Cristiano Advogados

The wide-ranging tax practice at Fraga, Bekierman & Cristiano Advogados handles tax planning, consultancy and litigation, with notable expertise in customs and transfer pricing. Gilberto Fraga and Roberto Bekierman are the names to note.

Henriques Sociedade de Advogados

Belo Horizonte-based firm Henriques Sociedade de Advogados acts for engineering, infrastructure and financial services companies, among others, and has recently obtained a number of successes for its clients in tax litigation. Guilherme Henriques 'provides a high-quality service, with knowledge, agility and objectivity'.

Madeira, Valentim & Alem Advogados (MVA)

Boutique firm Madeira, Valentim & Alem Advogados (MVA) acts for domestic and international clients and is notable for its tax litigation practice. Geraldo Valentim Neto heads the team.

Moura Tavares, Figueiredo, Moreira e Campos Advogados

From its main base in Belo Horizonte, the tax lawyers at Moura Tavares, Figueiredo, Moreira e Campos Advogados handle administrative and judicial tax litigation for a sizeable client base. Ricardo Alves Moreira, Ismail Antonio Vieira Salles and Angelo Valladares e Souza co-head the team.

Peixoto e Cury Advogados

Peixoto e Cury Advogados uses a 'multidisciplinary approach that covers legal and accounting matters together' and 'has professionals with expertise in federal, state and local taxes'. Renato Vilela Faria is highly regarded.

Rafael Pandolfo Advogados Associados

Porto Alegre-based Rafael Pandolfo Advogados Associados has a strong track record in tax litigation. Rafael Pandolfo and Airton Riella are names to note.

Ronaldo Martins & Advogados

Tax is a core focus area at Ronaldo Martins & Advogados, which acts for international and domestic companies. Ronaldo Corrêa Martins and Marta Arias Díaz are names to note.

Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados

Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados is praised for its 'dedication', 'excellent legal needs' and 'fantastic service'. The team has an impressive track record in tax litigation. Eduardo Pugliese Pincelli and Diogo de Andrade Figueiredo are recommended.

Silveiro Advogados

Silveiro Advogados' tax practice is led by Alberto Martins Brentano and acts for a range of new and longstanding clients in the technology, life sciences and real estate sectors, among others. Sergio Lewin and Eduardo Kowarick Halperin are key contacts in the team, which has broad expertise across direct and indirect taxes.