The Legal 500 > Latin America > Brazil > Tax

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.

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.

'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.

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.

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.



 

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.

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.

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.

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.

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' 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 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

'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' 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'.

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.

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 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.

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.

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.

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 professional' Breno Ferreira Martins Vasconcelos leads the team, which includes recommended lawyers Carla Mendes Novo, Maria Raphaela Dadona Matthiesen and Thais Romero Veiga Shingai.

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.

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 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.

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.

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.

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.

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.

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 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.

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.

'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.

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

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" '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.

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.

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 '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.

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.

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.

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

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' 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.