Abe Giovanini Advogados is recommended for its strong strategic tax support, which includes advising clients on corporate transactions. On top of its expertise on the consultancy side, Gustavo Barroso Taparelli's team also handles administrative and judicial tax litigation.
Tax in Brazil
‘The team is very well prepared (technically). All issues raised are addressed accordingly. Individually, all members are proactive and really invest (time and efforts) to keep a strength partnership. ‘
‘Good understanding of the company’s business and our market; the strategic vision is always focused on the best solution for the company and not simply with the objective of earning fees; communication with our company is always clear and with quick feedback; the high quality of the services provided; and the confidence that professionals inspire us. All these characteristics make the firm excellent and different from other law firms in the market.’
‘Gustavo Taparelli is an excellent professional and serves us very well.’
Fujitsu General do Brasil
Coexpan Brasil Embalagens (Lantero Group)
W.A. Service Eireli (Work On Group)
Penske Logistics do Brasil
Gan Rio Apoio Nutricional Ganutre Ltda. (Fresenius Group)
Delta Tanques Armazéns Gerais (Delta Group)
Julio Paixão Filho Comécio e Construções
Companhia Brasileira de Tecnologia para e-Commerce (VTEX)
Iharabras Indústrias Químicas
- Assisted Fujitsu General do Brasil in an annulment action relating to a tax assessment on import transactions.
Almeida Advogados is commended for its personalised service, which encompasses both strategic and contentious matters. The team is jointly led by Leonardo Vinicius Correia de Melo and Rodrigo Petry Terra out of Rio de Janeiro and São Paulo, respectively. Tax litigation, direct and indirect tax advice and corporate tax planning remain high on the agenda, particularly for clients in the agribusiness, energy and transportation sectors.
‘Almeida Advogados is a law firm focused in delivering personalized solutions, which demonstrates that they are always in touch with the clients and thinking about new solutions.’
‘Almeida Advogados tax team is very capable, knowledgeable and fast on responding requests. What makes their practice unique is the interest in knowing more about the business and providing tailor made solutions based on the business needs.’
‘Rodrigo Petry Terra is a very committed, accurate, commercially-oriented and transparent lawyer. Also, his knowledge about our industry sector and his tax expertise is quite remarkable. He is our main point of contact for tax matters and we consider him to be an excellent service provider.’
‘Leonardo Melo is a team player, although he is an outside legal advisor, he knows deeply our business, has a very deep knowledge in the tax cases he handles, and he always goes an extra mile when looking into a tax matter.’
Biosev – Biosev Bioenergia
Empresa de Navegação Elcano
Sun Chemical do Brasil
Raízen Araraquara Açúcar e Álcool
Fábrica Carioca de Catalisadores
Schweitzer-Mauduit do Brasil Indústria e Comércio De Papel
Msc Cruzeiros Do Brasil
Blaser Swisslube Do Brasil
Klockner Pentaplast do Brasil
Waters Technologies Do Brasil
FLC Industria e Comércio de Plasticos (Grupo Locomotiva)
Ito1 Soluções Em Tecnologia
Tereos Amido e Adoçantes
Cma Cgm do Brasil Agência Marítima
- Represented Biosev before São Paulo’s Administrative Council of Tax Appeals in order to challenge tax infraction notices issued by the São Paulo tax authorities for the alleged misapplication of ICMS tax credits.
Araújo e Policastro Advogados has a versatile tax team that handles a mix of strategic planning matters and judicial and administrative litigation at the municipal, state and federal levels. Corporate clients come from a wide range of sectors, and the firm also has good expertise advising family groups on cross-border tax issues. Sylvio Fernando Paes de Barros Júnior leads the team, which includes well-regarded associate Fernanda Botinha Nascimento and partner Fernanda Pereira Leite.
‘The strengths are: proactivity, timeliness, fair price, knowledge of the subject, good interpersonal relationship.’
‘The individuals we have worked with, are top in their field, with vast experience and committed to finding solutions to problems through viable alternatives.’
‘Fernanda Leite – An excellent relationship professional, with great knowledge in the tax litigation area, who always seeks alternatives to support the client.’
‘Fernanda Botinha – Highly technical professional, with great interpersonal skills, seeking alternatives to help the client, with a strategic vision to support their clients.’
Lindt & Sprüngli (Brazil) Comércio de Alimentos
Lindt & Sprüngli (Brazil) Holding
GF Sistemas de Tubulações (George Fischer)
GF Machining Solutions Máquinas (George Fischer)
Axletech do Brasil Sistemas Automotivos
Confab Industrial / Tenaris Coating do Brasil
Movilex Recycling Group
Pan American Energy LLC
Lindsay América do Sul
S&P Global Informações Do Brasil
Keysight Technologies Medição Brasil
Metalsa Brasil Indústria e Comércio de Autopeças
Metalsa Campo Largo Indústria e Comércio de Chassis
Companhia Agrícola e Pastoril Fazenda Rio Pardo
Sociedade Geral de Participações – SGP
Deublin Juntas Rotativas de Precisão
Meritor do Brasil Sistemas Automotivos
Schaeffler do Brasil Embreagens
Penumbra Latin America Distribuidora de Equipamentos e Produtos Médicos
Meda Pharma lmportação e Exportação de Produtos Farmacêuticos
Lactalis do Brasil – Comércio, Importação e Exportação de Laticínios
Markem-Imaje Identificação de Produtos
Spirax Sarco Indústria e Comércio
Marketing Vision Consultoria em Comunicação e Eventos
Thornton Eletronica Eireli
Veolia Water Technologies Brasil
CB Richard Ellis SC
- Advised several family groups on international tax planning and succession issues involving several jurisdictions, including the US, BVI, Canada and Luxembourg.
ASBZ Advogados continues its strong upward trajectory, impressing clients with its wide range of tax expertise. Tax consultancy and structuring advice remain core areas of focus, though the firm is also very active in tax litigation and customs matters. Alexandre Gleria leads the young team, which includes Adriana Passaro, Adriano Gonzales Silveiro, who is noted for his strong expertise in social security-related tax issues, and Danilo Leal. Associate Antonio Moreno is also singled out for praise.
‘Technical team very well prepared and available to work in partnership with the client. Agility and creativity in the proposed solutions.’
‘ASBZ Advogados has helped the company to deal with relatively new topics. In all my experiences with them, they demonstrated a lot of energy to research, find precedents, tax thesis and ways to overcome technical difficulties.’
‘Flexibility in service, availability and attention to the client make the firm stand out. Special highlight for partner Adriana Passaro and her always helpful and friendly team able to support us at any time.’
‘I worked closely with three tax partners and felt like they were willing to work together regardless of billing and ownership of the account. They acted as one to share knowledge between them and get the most of value for me and my company.’
‘Alexandre Gleria and Danilo Leal stood out with great technical knowledge and also great advisers in general. Associate Antonio Moreno led a big team to provide several different products in a seamless way.’
CTEEP – Companhia de Transmissão de Energia Eletrica Paulista
Uber Brasil Tecnologia
Mutant – Prime Sistemas de Atendimento ao Consumidor
Copa Airlines – Compania Panamena de Aviacion
Ayres Ribeiro Advogados
Ayres Ribeiro Advogados acts for domestic and international clients operating across several sectors, including food and beverage and paper manufacturing. The versatile team handles direct and indirect tax matters at a local, state and federal level. Gilberto Ayres Moreira and Fernando Westin are experienced in both contentious and non-contentious issues. Clients also rate associate Claudia Cristina dos Santos Abrosio for tax consultancy.
‘Ayres Ribeiro’s team is making a great job with tax planning. They are very dedicated and have been demonstrating full commitment and full understanding of the matter, to develop a tax model which created a tax efficiency of about 15% a year.’
‘The individuals were exceptional in delivering a new tax planning model. The business structure is very complex and the lawyers were capable of make a very precise understanding and they were full engaged since the beginning, with the planning, from the end, with tax calculations.’
‘Claudia Abrosio and the partner Gilberto Ayres Moreira were able to fully understand our model make a tailor made tax and corporate structures.’
‘A team with total mastery of Brazil’s tax complexity combined with strong mastery of accounting practice. Gilberto has a great mastery of the tax rules.’
Companhia de Locação das Américas (LOCAMÉRICA/UNIDAS)
- Advised Coca-Cola FEMSA on a R$28m tax dispute with the State of Minas Gerais concerning the potential taxation of over 4,000 cancelled invoices.
Azevedo Sette Advogados provides a good mix of support on state, municipal and federal tax disputes, as well as consultancy and tax planning matters. Although the team saw the departure of Aldo de Paula Junior to Cescon, Barrieu, Flesch & Barreto Advogados, Mauricio Pernambuco Salin remains a key figure. The firm also has notable teams in Brasília and Belo Horizonte.
Pastifício Santa Amalia
Pharlab Ind. Farmacêutica
falconi consultores de resultado
Shiseido do Brasil
Mineracao Turmalina (Jaguar mining group)
TYCO GROUP (JOHNSON CONTROLS)
RED BULL DO BRASIL
FEDERAL EXPRESS CORPORATION – FEDEX
MOINHOS DO SUL MINEIRO
- Provided tax due diligence and compliance advice throughout Alicorp Group’s takeover of Pastificio Santa Amalia.
Baptista Luz Advogados is a favoured choice for companies in the technology, telecoms and media space. The tax team, which is led by Alexandre Freitas, is especially experienced in advising clients on strategic tax planning for major projects, product launches and M&A.
Estee Lauder Group
FBIZ – WPP Group
AMBEV Group (ZX Ventures)
LBS – MAPLINK, APONTADOR, TRUCKPAD
ENDURANCE Group – HOSTGATOR
Conductor Tecnologia em Meios de Pagamento (Dock)
One7 Securitizadora de Créditos Comerciais
WURTH SW INDUSTRY
IAB BRASIL – INTERNET ADVERTISING BUREAU
Bichara Advogados is a highly respected choice for advice and representation in tax litigation and strategic tax planning. The multi-faceted team fields an impressive range of partners. Carla Fávaro is the key point of contact for tax consulting, incorporating corporate and indirect tax and transfer pricing. Chede Suaiden leads the firm's well-regarded social security team. Francisco Carlos Rosas Giardina heads the Brasília branch and has a strong focus on judicial and administrative disputes at the highest level, while Rio-based partner Giuseppe Pecorari Melotti manages the customs practice. Other key members include managing partner Luiz Gustavo Bichara, Wolmar Francisco Amélio Esteves, Mattheus Reis e Montenegro, Pedro Teixeira de Siqueira and Thiago Paranhos Neves. Clients also rate associate Eduardo Borges Pinho.
‘The tax team is always available to assist the litigation and advisory demands in a clear and objective way.’
‘The firm is obsessed with providing attention and care to their client’s needs. When dealing with the partners and senior professionals, you feel like no time is an inappropriate time to discuss your concerns with regards to your business.’
‘From my experience, the firm has a healthy mix of more technically focused professionals with those that are more client-oriented. Client-tailored service, agility, and trustworthy advice are all strong points of the practice.’
‘The team is extremely qualified to deal with the most varied themes and challenges. The technical capacity is exceptional and the partnership with the client is transparent.’
‘Wolmar Esteves is a partner very good technically that knows a lot about his performance area: tax. He is always available to help our company to map risks and find the best way to move on.’
‘Pedro Teixeira Siqueira Neto is an outstanding service provider when it comes to listening to his client’s needs, and making sure he has the proper advice or technical input to give you. If he’s not the one to solve your problem, trust him to find someone who will.’
‘Thiago Paranhos Neves is an exceptional litigation lawyer, capable of dealing with highly complex tax matters. His team-leading skills make him a superb focal point to solve your tax litigation needs.’
‘The partners and lawyers are extremely accessible and have a great sense of urgency in relation to the demands of clients, especially Wolmar, Thiago Neves and Estevan Leal.’
- Advised AMBEV in a civil action questioning the ICMS benefit granted by the federal district government and used to promote cultural projects.
- Represented the energy company Norte Energia in a direct unconstitutionality action taken against the State of Pará, which instituted an exploitation of water resources tax.
- Assisted Jaguar e Land Rover Brasil against an ICMS notice of infraction linked to the supposed sale of used cars.
BMA - Barbosa, Müssnich, Aragão is extremely well regarded for its non-contentious tax expertise. The firm regularly advises clients on strategic tax planning across a wide range of areas, including corporate M&A, financings, infrastructure projects and restructurings. Practice head José Otavio Faloppa is backed by an impressive team of partners, including Hermano Notaroberto Barbosa, João Paulo Cavinatto and Franciny de Barros. Clients are also well served on the contentious side, which is respectively led out of Rio de Janeiro and São Paulo by Maurício Faro and the highly respected Lígia Regini da Silveira. In recent developments, Letícia Ramires Pelisson was promoted to partner. Since publication, in June 2021, Daniel Abraham Loria left the firm.
‘They have a high skilled team, very focused to deliver the best tax solutions. The partners are always available and they stay very close to their clients.’
‘They constantly demonstrate excellent technical knowledge, as well as being up to date on the main tax discussions. Besides being very professional, both Lígia Regini and João Paulo Cavinatto are very knowledgeable concerning tax legislation / practice.’
‘Franciny de Barros and João Paulo Cavinatto are extremely qualified for the job and are always available to assist.’
‘Jose Otavio Faloppa is very objective and mixes his tax knowledge with accounting which differentiates him from other tax professionals.’
America Movil (Grupo Claro)
- Advice to Raisen, the sugar and ethanol and fuel distribution company, on the full range of tax matters, including the structuring of a joint venture with Femsa.
- Assisting trading company Vitol on tax issues linked to its entrance into Brazil’s fuel distribution market, including subsequent acquisitions.
- Representing Queiroz Galvão on tax issues linked to its $1.3bn debt restructuring.
Bocater, Camargo, Costa e Silva, Rodrigues Advogados has a versatile team of lawyers, equally adept at contentious tax matters as they are on the advisory side. The team acts for a wide range of clients, from major corporates and banks through to technology start-ups. Key members of the team include Luciana Ibiapina Lira Aguiar, Alexandre Luiz Moraes do Rêgo Monteiro and Francisco Lisboa Moreira.
‘The team is special in the sense of really partnering with the company and being sensitive to their concerns. For having this attitude, the team presents practical, clear, objective and reality-focused responses (which is sometimes rare in law firms). They are not afraid to innovate and come up with creative solutions.’
‘Very knowledgeable in tax and corporate matters. Clear focus on client-service. Deep involvement of partners in the clients’ matters, ensuring quality and superior services are delivered. We see value for the fees. Deep expertise in transfer-pricing issues and digital taxation. Responsive. Available. Always willing to go the extra-mile to assist you.’
‘Luciana Lira Aguiar and Alexandre Moraes do Rego both have a very high level of knowledge, impeccable academic background, quick and sharp thinking, as well as experience in several areas.’
‘Luciana has a background in accounting, which undoubtedly greatly facilitates the understanding of corporate tax issues.’
‘Alexandre’s knowledge of international legislation, transfer pricing, etc. is undoubtedly a great asset.’
B3 – Brasil, Bolsa, Balcão
Rio Bravo Investimentos
Banco Fator and Fator Seguradora
Alpha Expert (Luxembourg)
Siner Engenharia e Comércio
Renova Cia. Securitizadora de Créditos Financeiros
- Represented Banco Fator in a lawsuit against the government related to the institution of a withholding tax payable levied on the valorisation of quota value in a private equity fund.
BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados is a high-level tax boutique offering a strong mix of tax consulting and litigation support. Clients come from a broad range of sectors, including IT, chemicals, pharmaceuticals, pulp and paper, manufacturing and energy. Tax litigation remains high on the agenda, with clients regularly represented at the local, state and federal levels. The firm also advises on negotiating special tax regimes with the authorities, and the structuring of inbound and outbound investments. José Luis Ribeiro Brazuna, Cristiano Frederico Ruschmann and Ciro César Soriano de Oliveira have all established strong reputations.
Brigagão, Duque Estrada Advogados
With offices in Rio de Janeiro and São Paulo, Brigagão, Duque Estrada Advogados is a new boutique with a strong practice. Name partners Gustavo Brigagão - who was formerly a partner at Ulhôa Canto, Rezende e Guerra Advogados - and Roberto Duque Estrada are established figures in the market, with a broad range of contentious and non-contentious tax expertise.
‘Very distinguished knowledge of Brazilian tax environment and precedents. A lot of high senior level partners that offer innovative legal opinions, setting the trend for precedents in Brazil.’
‘They have an important expertise in the sector of telecoms, they are always available to talk about the company issues, they follow the cases closely, they analyse the requests carefully, in detail and the final recommendation is based in precedents and also doctrine.’
‘Gustavo Brigagão and Roberto Duque Estrada are differentiated professionals that stand out from their competitors.’
ORANGE BUSINESS SERVICES
- Provided tax advisory and litigation support to FIFA on all of its interests in Brazil, including advice on customs disputes.
Campos Mello Advogados in cooperation with DLA Piper offers a strong full-service tax department with expertise in consultancy and litigation. On the advisory side, its lawyers have good experience of direct and indirect tax, tax planning, restructurings and due diligence exercises. The litigation team regularly represents clients in administrative and judicial disputes at every level. Clients come from a wide array of sectors, including real estate, hospitality, education, technology, energy and agribusiness. Key practitioners include Alex Jorge, who divides his time between São Paulo and New York, Rio-based litigation specialist and co-head Humberto Marini, and Rosana Gonzaga Jayme, who is experienced in indirect tax issues.
Sony Interactive Entertainment
Axalta Coating Systems
Companhia Brasileira de Alumínio
Hyatt (Rio JV Partners Participações)
Atlas Renewable Energy
- Assisted Newell Brands on the tax implications of company reorganisation, including a tax efficient carve-out of its Brazilian business.
- Advised Stanley Black & Decker on a R$260m administrative tax claim regarding the allowance of interest expenses for corporate income tax purposes.
- Representing mining company Nexa Resources on a R$50m tax infraction notice claim issued by the State of Minas Gerais.
Candido Martins Advogados is well versed in major tax planning exercises, often linked to corporate M&A and restructurings. Founding partner Alamy Candido de Paula Filho is popular with clients, and he is supported on the litigation side by recently promoted partner Tatiana Del Giudice Cappa Chiaradia, who also receives praise.
‘One of team’s strengths is their accountancy knowledge, which gives the possibility of deep analysis of tax cases with good quality decisions and conduct in the proceedings. Alamy Candido is the founding partner, specialized in tax planning and business structuring.’
‘Very committed with deadlines, honest and serious. Tatiana del Giudice has excellent skills in her field, is proactive, knows people to enrich the work and concerned about deadlines.’
Kodak Brasileira Com Prod Imagem Serv
Cataratas do Iguaçu
NovaAgri Infra-estrutura de Armazenagem e Escoamento Agrícola (Toyota Tsusho Group)
Global Environment Fund (GEF)
Fosnor – Fosfatados do Norte-Nordeste
Wiz Soluções e Corretagem de Seguros (Caixa Seguradora)
Gonçalves Salles Indústria e Comércio (Laticínios Aviação)
Agroceres Multimix Nutrição Animal
- Advised the Galvani family on succession issues, and also the tax structuring of its exit from a multimillion-dollar joint venture with Norwegian chemical company YARA.
Cascione Pulino Boulos Advogados advises an impressive mix of start-ups and established companies on the full range of tax and related social security issues. The versatile lawyers are equally adept on contentious and non-contentious matters, and partners Luca Priolli Salvoni and the recently promoted Rafael Vega Possebon are well regarded by clients. Associate Gabriel Baccarini also receives praise.
‘They are dedicated and responsible. Always ready to help us. Luca Salvoni takes care of us with priority. He always helps us, no matter the time or how difficult our questioning is.’
‘Dedicated team and very committed to the services provided, with always useful and effective suggestions and quick and in-depth responses to all demands.’
‘Services provided with extreme quality, with lawyers always very diligent and committed to the urgency of certain demands. Lawyers contribute with high quality for the company’s business and meet short-term demands of high complexity.’
‘Cascione’s team was really awesome regarding our demand. They demonstrated extensive knowledge of both tax and labor issues related to our business, even though we are a startup still navigating brand new approaches. Even after we finished the tax consulting job, Cascione’s team continued to provide us updated information and related advice.’
‘We worked directly with Luca Salvoni and Gabriel Alves de Oliveira Baccarini. They are both extremely available and demonstrated true dedication to support us. We are glad to see how Luca and Gabriel express their true will to develop a professional relationship to us in the long term. They both demonstrate deep knowledge in the field, and are extremely connected to innovation trends.’
Sofape Fabricante de Filtros
Editora Planeta Deagostini do Brasil
- Advised Quinto Andar, a major real estate start-up on the design of its tax model, taking into account its innovative approach to Brazil’s rental market.
Castro Barros Advogados offers a full-service tax practice to its clients, many of which operate in the telecoms, media, retail and technology sectors. This incorporates high-end consulting and litigation support on direct and indirect taxation, including transfer pricing queries and the structuring of corporate transactions. Key members of the team include André Gomes de Oliveira, Daniela Alves Portugal Duque Estrada and Gabriel Manica Mendes de Sena.
Casa e Vídeo Rio de Janeiro
H Stern Comércio e Indústria
- Represented TIM in a R$90m lawsuit challenging the claim of corporate income tax and social contribution on net profit debts.
- Advised Oi on the recognition of ICMS credits on long-term assets.
Cescon, Barrieu, Flesch & Barreto Advogados has built a quality tax team, offering a good balance of youth and experience. The advisory side has expanded following the partnership promotions of Renato Batiston and Rafael Santos. The tax litigation arm was also strengthened through the recruitment of Aldo de Paula Junior and Rio-based André Alves de Melo from Azevedo Sette Advogados and Gaia Silva Gaede Advogados, respectively. The versatile Roberto Barrieu leads the practice, which includes litigation head Hugo Barreto Sodre Leal and indirect tax and trade expert Sarah Mila Barbassa. Clients from across several key sectors, including energy, pharmaceuticals and consumer goods, trust the firm on their most complex contentious and non-contentious tax issues.
‘The firm has some very strong points that makes them unique and reliable.’
‘Cescon’s tax team stands out for its seriousness and good judicial technique. The office has an excellent administrative structure. They are young professionals with a lot of desire.’
‘Renato Batiston is a very experienced lawyer with deep knowledge of income and accounting. His experience and technical abilities associated with a strong knowledge of current and past precedents makes him able to provide solid income tax advice. His ability to discuss high complex income tax matters with singular simplicity and with interlocutors of different backgrounds makes him a person that anyone would want in the room discussing complex tax planning alternatives.’
‘André Alves de Melo is a young lawyer, but with a lot of experience in the courts. A lawyer committed to giving a service always close to the client.’
EDP Energias do Brasil
Indorama Ventures Polímeros
Whirlpool do Brasil
Valeant do Brasil
- Represented energy transmission group State Grid in a R$200m dispute over new accounting rules concerning the segregation of certain revenues.
- Assisted EDP Energias do Brasil in a R$100m tax dispute linked to a corporate reorganisation.
- Represented Cortel Implantação e Administração de Cemitérios in a major dispute concerning the constitutionality of the levy of the municipal tax on services (ISS).
CGM Advogados has a broad international client base, which it regularly advises on tax consultancy and litigation issues. Transfer pricing and indirect tax are particular areas of expertise at the firm. Joint practice heads Angélica Santos and José Antonio Martho have strong reputations.
‘Good commitment, fast delivery and technical capacity.’
Grupo Saint Marché
Abbott Brazil / St. Jude Medical
Porsche Brasil Importadora de Veículos
Dow Química Brasil
- Advising supermarket group Saint Marche on the reorganisation of its federal tax debts, including the defence of claims and liaising with the authorities over conditions of payment.
CMT – Carvalho, Machado e Timm Advogados
CMT – Carvalho, Machado e Timm Advogados has a good reputation for its tax litigation and consultancy advice. Practice head Cristiano Rosa de Carvalho has nearly 30 years' experience in the market, and the recently promoted Lucas Tavares dos Santos also has a very active contentious and non-contentious tax practice.
General Motors (GM)
John Deere Brasil
CMPC Celulose RioGrandense
PPG Industrial Tintas do Brasil
ABF – Associação Brasileira de Franchising
Teixeira Duarte Engenharia e Construções
- Represented the Brazilian Franchising Association on a collective writ of mandamus against the State of Rio Grande do Sul over the collection of the ICMS-ST (tax substitution) supplement.
Coimbra & Chaves offers a strong consulting and litigation service. A major area of work is in helping clients recover social contributions and tax credits, and in the past 36 months it assisted in reclaiming over R$700m. Paulo Roberto Coimbra leads the team, the majority of which is based in the Belo Horizonte office.
Companhia Energética de São Paulo
ABN Amnro Bank
Aperam South America
Banco Ole Bonsucesso Consignado
Banco Volkswagem e Volkswagem Serviços
Brink’s Segurança e Transporte de Valores
C.C.M Construtora Centro Minas
CNH Industrial Brasil
Comau do Brasil Indústria e Comércio
Companhia Brasileira de Alumínio
Embaré Industrias Alimentícias
Fiat Chrysler Automobiles Group
FIEMG (Federação das Indústrias do Estado de Minas Gerais)
Fundação Cultural de Minas Gerais – FUNDAC
Granol Indústria Comércio e Exportação
Instituto Hermes Pardini
Kinross Brasil Mineração
Liasa Ligas de Aluminio
Localiza Rent a Car
Marfrig Global Foods
Mendes Junior Engenharia
Mercedes-Benz do Brasil
Moto Honda da Amazônia
MRV Engenharia e Participações
Neuman & Esser
Pastifício Santa Amália
Peugeot-Citroen do Brasil Automóveis
Procter & Gamble do Brasil
Rio Branco Alimentos (PIF PAF)
RN Comércio Varejista (Ricardo Eletro)
Saritur Santa Rita Transporte Urbano E Rodoviario
Scania Latin America
Sindicato da Indústria da Construção Civil no Estado de Minas Gerais – SINDUSCON-MG
Super Nosso e Apoio Mineiro Group
Teksid do Brasil
Tenova do Brasil Equipamentos de Mineração
Tractebel Engeneering (GDF Suez Group)
Usiminas Siderúrgicas de Minas Gerais
Vallourec Soluções Tubulares do Brasil
Volkswagen do Brasil
Cruz, Gregolin and Amaral "by neolaw" has a versatile tax practice that provides a wide range of consultancy services, including tax structuring on major transactions and company reorganisations. The team also has a good record in defending clients against adverse tax assessments. Raquel Amaral leads the team.
Bundy Refrigeração Brasil Indústria e Comércio
Vindi Tecnologia e Marketing
K2 Comércio e Indústria (Cavalera)
Blanver Farmoquímica e Farmacêutica
Squid Digital Media Channel
Berlitz Centro de Idiomas
Lomadee Administradora de Plataforma de Afiliados
- Defended manufacturing company Bundy Industria e Comércio against a tax assessment that included penalties and interest of around $1.5m.
DDSA - De Luca, Derenusson, Schuttoff e Azevedo Advogados has a multi-faceted practice and provides strong litigation and consultancy advice. The team covers all areas, but has particularly strong expertise in tax issues linked to the aviation, real estate and energy infrastructure sectors. Its lawyers also regularly advise on the tax aspects of corporate restructurings and M&A deals. Sabine Schuttoff and Claudia Derenusson Riedel are the main contacts.
Cencosud do Brasil
Alvarez & Marsal
CMA – CGM Shipping Group
BTG Bank/TTG Forestry
Giesecke & Devrient América do Sul
CBAir/Icon Taxi Aéreo
1st Source Bank
- Defending Morpho and several financial institutions against a $165m tax assessment claim brought by the São Paulo state treasury department.
De Vivo, Castro, Cunha e Whitaker Advogados
De Vivo, Castro, Cunha e Whitaker Advogados is well known for its tax litigation work, where it often represents clients in the pulp and paper, infrastructure and natural resources industries. Non-contentious expertise includes transfer pricing issues, tax incentive schemes and tax planning on corporate reorganisations. Key partners include Eduardo Ricca, Frederico de Mello e Faro da Cunha and Vanessa Inhasz Cardoso.
First Tech Tecnologia
Distribuidora de Cigarros
Kodak Brasileira Com.
de Produtos para Imagem e Serviços
ADM. E PART.
Sony do Brasil
The sizeable team at Demarest Advogados is best known for its consultancy advice on direct and indirect taxes, as well as customs law, transfer pricing and social security contributions. The team, which is led by Douglas Mota, works closely with the firm's corporate finance department to help structure high-profile M&As, financings and restructurings. The firm covers all sectors and is especially strong in agribusiness. Key partners include tax litigation head Marcelo Salles Annunziata, Rodrigo Campos, Catarina Rosa Rodrigues and the up-and-coming Carlos Eduardo Orsolon. The tax litigation team was strengthened by the arrival of the highly rated Priscila Faricelli from Trench Rossi Watanabe. In September 2020, Eloisa Curi left to establish CBLM Advogados. January 2021 saw the promotion of Thiago Abiatar Lopes Amaral to partner.
‘Great technical knowledge, availability, and appropriate resources to serve clients with quality and efficiency.’
‘The team is always available to discuss issues and attend the demands. Excellent knowledge about tax legislation and procedures in Brazil.’
‘Priscila Faricelli is an excellent professional who brings new ideas and freshness to the new formation of the tax team.’
‘Carlos Eduardo Orsolon has a unique capability to grasp the essence of complex tax issues and translate it into clear, direct and actionable recommendations to the client. On top of this he is very reasonable on the billing.’
Azul Linhas Aéreas
Kion Group AG
TAM Aviação Executiva
- Represented Harvard Management Company and Folium Capital on the tax structuring of the sale of their stake in timberland company Pradaria Agroflorestal.
- Assistance to Banco Citibank on advisory and litigation claims following a reorganisation of its tax department.
- Assisted water, hygiene and energy technology company Ecolab in a dispute relating to corporate income tax and social contributions on net profits.
- Represented insurance company HDI Seguros on the tax audits and defence of four assessment notices amounting to R$270m.
Dias Carneiro Advogados' active tax team handles an even mix of consulting and litigation work. The lawyers regularly advise on related social security issues and tax audits, and are experienced across a wide range of disputes, including customs claims at administrative and judicial levels. Tax structuring and risk management feature high on the agenda, both on domestic and cross-border transactions. Key partners include the versatile Antonio Amendola, Rodrigo Maito da Silveira and Juan Manuel Mendez. Since publication, the practice was further boosted in June 2021 with the hires of Maurício Chapinoti and Rafael Balanin from Vidigal Neto Advogados.
Dias De Souza Advogados Associados has established an excellent reputation in the market, particularly for its tax litigation expertise. The São Paulo-based firm represents clients from across a wide range of industries, which appreciate its lawyers' ability to navigate the courts at the municipal, state and federal levels. Founding partner Hamilton Dias de Souza is a key practitioner in the market. Other well-regarded team members include Mário Luiz Oliveira da Costa, Hugo Funaro, Douglas Guidini Odorizzi and Luís Henrique da Costa Pires.
‘The team is really capable. They are really good strategists. ‘
‘They have excellent tax know-how and they are widely recognized by the courts (judicial and administrative sphere).’
‘Dias de Souza Associados law office has a unique expertise in tax and the team led by Mário Luis Oliveira da Costa is always ready to help our company in many different issues, related to all of main Brazilian taxes.’
‘Hugo Funaro has the ability to offer tailored solutions.’
‘Douglas Odorizzi is the best lawyer, excellent and proactive. He always brings great technical and innovative solutions.’
Felsberg Advogados has a well-balanced team, offering an even spread of high-end contentious and non-contentious tax advice. The firm is especially noted for its restructuring and insolvency expertise. Anna Flávia de Azevedo Izelli Greco heads the tax litigation arm, while Rio-based partner Ivan Campos heads the consultancy side. Other key partners include litigator Rodrigo Prado Gonçalves and tax advisory specialist Rafael Macedo Malheiro. Senior associate Gabriel Paranaguá is also recommended.
Arris Indústria Eletrônica do Brasil
Boehringer Ingelheim do Brasil Química e Farmacêutica
Central Energética Moreno Açúcar e Alcool Ltda. –Usina Moreno
Centro de Tecnologia Canavieira
CenturyLink Comunicações do Brasil
Cozinhas do Futuro (Cloud Kitchens)
Dell Computadores do Brasil
Eramet Latin America
ERB – Energias Renováveis do Brasil
Essity Soluções Médicas do Brasil – Comércio e Distribuição
Eutelsat do Brasil
Fujifilm do Brasil
Fundação Orquestra Sinfônica do Estado de São Paulo – Fundação OSESP
J. Walter Thompson
Mexichem Brasil Indústria de Transformação Plástica
Novelis do Brasil
Ogilvy & Mather
Onet Group (Groupe Onet)
PromonLogicalisTecnologia e Participações
Queiroz Galvão Energias
Teva Farmacêutica – Ok
TIM Brasil – OK
Toyota do Brasil
Wabco do Brasil Ind. Com. Freios
Yamaha Musical do Brasil
- Advised China Communications Construction Company on the tax aspects of its bid for the $2bn construction of a 12.4km bridge from Salvador to Itaparica.
- Assisted Queiroz Galvão Energia on tax issues arising from its R$2.9bn corporate restructuring and extrajudicial reorganisation.
Brasília-based boutique Advocacia Fernanda Hernandez comes highly recommended for its experience representing clients in federal tax cases. Name partner Fernanda Guimaraes Hernandez has over 30 years in the market. The firm also handles tax planning work, where partners including Blader Henrique de Lira Soares are active.
‘It is an office with recognised technical ability, a solid positive reputation and a history of good results.’
‘They know our lawsuits more than our internal team. And not because we lost some history, but because they research any and all subjects that have reference to our cases. Each lawyer takes care of their cases as if it were the most important.’
‘Fernanda Hernandez is an outstanding lawyer. Her dexterity was effective in many situations.’
Jive Investments Consultoria
Anglo Ferrous Brazil
Bussab Endres Advogados
Advocacia Gandra Martins
Líder Táxi Aéreo
Usiminas – Usinas Siderúrgicas de Minas Gerais
Base Investimentos e Incorporações
- Representing Farani Participações Serviço in a R$15m federal case concerning the statute of limitation on tax credits.
Advocacia Fernando Rudge Leite
Fialho Salles Advogados
The well-regarded team at Fialho Salles Advogados takes a three-pronged approach, incorporating tax planning, consulting and litigation; the multi-faceted team works out of its São Paulo and Belo Horizonte offices. Roberto Salles and Marcos Ortiz handle contentious and non-contentious issues, while Paulo Andrade has a strong focus on indirect tax. Belo Horizonte-based partner Patrícia Lima is highly experienced in tax litigation.
‘The tax team is very concise which brings agility for the demands. The close eyes of the partners from day 0 to the end of project is unique.’
‘What makes lawyers in the firm stand out is their technical knowledge, the seriousness with which they deal with our issues, commitment, availability, acting as partners, always updating us on the main tax discussions (whether ours or not) and bringing new opportunities.’
‘Marcos Ortiz is very specialized in VAT taxes, specifically, PIS/COFINS. Roberto Salles has a very solid grounds in accounting and tax law for income tax purposes. Both of them, in combination, brings to the client an effective experience in outcome. The tax orientation really adds value for our company. In addition, they go deeply into the client’s business which contributes to more accuracy in the tax analysis/assessment.’
CNI – Confederação Nacional da Indústria
Grupo Aperam (Aperam Inox América do Sul, Aperam Inox Serviços Brasil, Aperam Inox Tubos Brasil, Aperam Bioenergia Produção Florestal, Aperam – Luxemburgo)
General Cable Brasil Indústria e Comércio de Condutores Elétricos
CMOC Brasil Mineração, Indústria e Participações
VLI – Valor da Logística Integrada
Casa Bahia Comercial
Drift Comércio de Alimentos (Supermercados Carone)
SumUP Soluções de Pagamento Brasil
Arcor do Brasil
BH Iluminação Pública
Innovative Seed Solutions Brasil – Sementes Inovadoras
Inspira Educação Participações
Grupo Fartura de Hortifruti
Grupo Wyda Embalagens
HBA Hutchinson Brasil Automotive
Companhia Brasileira de Planos Funerários (Grupo Zelo)
TIDAL Serviços de Entretenimento
Fundação de Desenvolvimento da Pesquisa (FUNDEP)
Hidrovias do Brasil (HBSA)
São Marcos – Saúde e Medicina Diagnóstica
MSC Mediterranean Logística
Rio Branco Alimentos (Pif Paf)
- Represented Casa Bahia Comercial on a tax dispute linked to the deductability of advertising expenses.
Fleury, Coimbra & Rhomberg Advogados
Fleury, Coimbra & Rhomberg Advogados is extremely popular with international clients. Eduardo Fleury typically works with US clients, while Marcelo Coimbra has strong connections with Germany, and Philippe Jeffrey and Lukas Rhomberg are noted for their Canadian and Austrian connections, respectively. Rodrigo Lazaro is also recommended for tax litigation, planning and consulting work.
‘Unique approach for cross border transactions. In particular to my personal experience: Canada-Brazil transactions.’
‘Today the big difference is the partnership time between the company and the office, which makes the responses better directed and focused on our needs and our market.’
‘The staff is well prepared and very helpful. They are always ready to assist us with agility and competence when requested.
‘FCR law is a boutique law firm that has experts in Brazil and Canadian tax issues. They are very accessible, rates are good and they are very professional. Also, they are very generous of their time. They take time to talk to future clients and they also open their network. Also, Philippe Jeffrey is Canadian, he can explain complex tax and law issues in French and English, it is definitely a strong advantage.’
‘Rodrigo Lazaro is a great professional, extremely competent and attentive.’
Smiths Group plc
Sage Brasil Software
Henkel AG & Co
Mobile Energy Inc
ConectCar Soluções de Mobilidade Eletrônica
Zenvia Mobile Serviços Digitais
CVC BRASIL OPERADORA E AGÊNCIA DE VIAGENS
- Successfully defended chemicals company Xylem against a R$9m VAT infraction notice.
Fraga, Bekierman & Cristiano Advogados
Fraga, Bekierman & Cristiano Advogados handles a full mix of local, state, federal and cross-border tax matters for its clients, including administrative and judicial disputes. Gilberto Fraga leads the litigation side of the practice, while Lycia Braz Moreira and Marcelo Leonardo Cristiano manage the consultancy front.
Swire Oilfield Services do Brasil
Unimed do Estado do RJ Federação Estadual das Cooperativas Médicas
Aero Rio Táxi Aéreo
Telecine Programação de Filmes
Associação Israelita de Ensino e Cultura
Companhia Mercantil e Industrial Ingá
- Represented Aero Rio Táxi Aéreo in a R$6m judicial claim concerning levies on the import of airplanes.
FreitasLeite Advogados is well known for its advice to the financial services sector, representing several banks and investment funds on tax matters, and the team also advises mining, real estate and manufacturing companies. Pedro Afonso Gutierrez Avvad co-heads the team, with responsibility for the consultancy and planning side, while fellow co-head Diogo Ferraz leads the litigation arm.
Aliansce Sonae Shopping Centers
Banco Brasil Plural
Banco BTG Pactual
Banco Credit Agricole Brasil
Banco Morgan Stanley
Indústria de Produtos Alimentícios Piraquê
Neo Investimentos (Gestão De Recursos)
The Axxon Group Private Equity
- Successfully represented XP Investimentos in a R$100m judicial tax dispute seeking a reduction in PIS/COFINS debts.
Gaia Silva Gaede Advogados
Gaia Silva Gaede Advogados offers a comprehensive tax service from across its offices in São Paulo, Rio de Janeiro, Belo Horizonte, Curitiba and Brasília. The team has consulting and litigation specialists in a range of disciplines including direct and indirect taxes, transfer pricing, customs, social security and transfer pricing. Founding partners Fernando Antonio Cavanha Gaia, Henrique Gaede and Gerson Stocco de Siqueira remain big names in the market. Other key members include Georgios Theodoros Anastassiadis, who has a strong focus on direct taxes; Maurício Barros, who is especially active on the trade and customs side; tax litigator Ana Paula Faria da Silva; and the highly rated Gustavo Damázio de Noronha. Clients also single out associate Heitor Cesar Ribeiro.
‘This law firm is really expert in defending its customers in big and important tax litigation cases, as well as rending a high quality of tax advisory services, focused in both direct and indirect taxes, international taxation, customs taxes and others. It shows a great focus and high engagements to its clients.’
‘Gaia’s tax team is very competent. Office with good administrative structure, serving the main regions of the country. Dedicated and attentive professionals.’
‘The entire team is easily accessible and is always willing to assist the clients very quickly and effectively. All have good technical knowledge in accounting, which facilitates the interface with the company’s internal accounting.’
‘Gerson Stocco de Siqueira – Very strong knowledge of tax litigations, tax laws in general, doctrines, indirect and direct type of taxes as well as to tax peculiarities of several different industries, like pharmaceutical, energy sector, telecommunications etc.
‘Gustavo Noronha – very strong knowledge of direct and indirect taxes, international taxations, precedents both in courts and in the administrative chambers, and customs duties applicable to oil and gas industry.’
‘Mauricio Barros and Heitor Cesar Ribeiro are quick and receptive to demands. And both are technically great.’
Fmc Technologies Do Brasil
Furnas – Centrais Elétricas
Treelog – Logistica E Distribuição
Grupo Pão De Açúcar
Renault Do Brasil
Engie Brasil Energia
Roca Sanitários Brasil
Parati Indústria E Comércio De Alimentos (Kelloggs Group)
Electrolux Do Brasil
- Represented Energisa Paraiba and Energisa Borborema in a $60m dispute with the tax authorities of the State of Paraíba, related to disallowance of ICMS credits.
- Assisted Log-In Logistica Intermodal in obtaining a $5m court decision regarding the right to avoid certain PIS and COFINS contributions.
- Advised B2W Companhia Digital in a $5m dispute concerning the annulment of sales tax credits.
Gasparini, De Cresci e Nogueira de Lima Advogados is well versed in judicial and administrative tax disputes, and represents a mix of telecoms, IT, manufacturing, energy and retail companies. Other areas of expertise include estate planning and free trade zones. Lead partners Francisco Nogueira de Lima Neto and Fernando Grasseschi Machado Mourão also offer strong non-contentious support.
‘Gasparini’s tax team is very competent and fast. They are always available to help us.’
Camargo Corrêa Infra Contruções
Vita Clínicas Medicina Especializada
C&A Modas (Cofra Holding Ag Group)
Marketdata Solutions Brasil (Wpp Group)
Nokia Solutions and Networks do Brasil Telecomunicações
Randstad Recursos Humanos do Brasil
- Represented telecoms and technology company Claro in a R$22m judicial dispute related to ISS payments required by the city of São Paulo.
Huck, Otranto, Camargo Advogados has a highly focused, standalone tax practice that serves its clients on the full range of litigation and consultancy matters. The team has assisted clients in direct and indirect tax disputes at every level, and provides strong support on transactional tax structuring. Mauricio de Carvalho Silveira Bueno is the lead litigation partner, while João Paulo de Seixas Maia Krepel manages the tax consultancy and transactional work. They are backed by a strong team, including Isabel Garcia Calich da Fonseca, who also advises high-net-worth individuals and families, and up-and-coming litigator Ana Flora Vaz Lobato Diaz.
‘The team provides a wide knowledge and practical experience in the area, helping the company to make effective decisions. The senior lawyers are fully involved and provide quick responses.’
‘The HOC team is agile in tax negotiations, always presenting the issues clearly and with a firm position in the legal aspects. They are always willing and open to the construction of the treated themes, without any kind of vanity.’
‘The HOC team gives us security in approaching the topics covered, in the guidelines, in the tax defenses of the processes in which we are in the passive role and in the actions in which we are in the active role (usually tax undue processes).’
‘They bring together talented, capable, intelligent, prudent and humble people. Maurício Bueno leads the team with skill, seeking to be precise in a difficult field, but acting with prudence and security. Ana Flora is a talented and trained professional who has added her experience in the construction of the topics covered.’
Assupero Ensino Superior (Grupo UNIP/Objetivo)
Blue Empreendimentos e Participações (Cervejaria Proibida)
Corpesca do Brasil
IF-JE PARTICIPAÇÕES (iFood)
Saint Gobain do Brasil
Eli Lilly do Brasil
- Represented Irmãos Caio Indústria e Comércio de Algodão in a major tax claim concerning the exclusion of ICMS from PIS/COFINS calculations.
- Advised packaging company Valgroup on setting up the best tax structure for a business in the recycling and oil industry.
- Assisted pharmaceutical company Eli Lilly do Brasil in a complex ICMS administrative tax dispute with the State of São Paulo.
Humberto Ávila Advocacia
Boutique firm Humberto Ávila Advocacia has a strong reputation in the market. It is particularly strong in administrative and judicial disputes, and name partner Humberto Ávila is one of Brazil's leading academics in tax law.
Banco do Estado do Rio Grande do Sul – Banrisul
Votorantim Cimentos S.A. and Votorantim Cimentos N/NE
Ferramentas Gerais Comércio e Importação
RBS – Zero Hora Editora Jornalística
Companhia Rio Grandense de Saneamento – CORSAN
Telefônica Brasil (Vivo)
Grupo Gerdau (Gerdau Internacional Empreendimentos, Gerdau Aços Especiais, Gerdau Aços Longos and Gerdau Açominas)
Federação Brasileira de Bancos – FEBRABAN (The Brazilian Federation of Banks)
Companhia Paulista de Força e Luz – CPFL
- Represented Banco do Estado do Rio Grande do Sul on a R$500m tax assessment concerning the deductability of the employee pension plan.
Based in Rio de Janeiro, Kincaid | Mendes Vianna Advogados is focused entirely on representing clients in the oil and gas, shipping and infrastructure sectors. Tax support covers all areas, including strong expertise in special tax and customs regimes. Godofredo Mendes Vianna and Camila Mendes Vianna Cardoso are the main partners.
KLA Advogados provides a broad range of consulting and litigation advice on all federal, state and municipal taxes and social security contributions. Tax planning and structuring are key areas of expertise, particularly on major M&As, joint ventures, corporate reorganisations and supply chains. Henrique Lopes, one of the firm's founding partners, leads the team, which includes Victor Polizelli and José Flávio Pacheco, who is especially involved in customs and indirect taxes. Álvaro Lucasechi is active on the litigation side, particularly on indirect taxes. Former tax judge Luís Flávio Neto has a strong focus on direct taxes and transfer pricing.
‘The group always has a quick and objective answer. Always ready to resolve your issues quickly.’
DirectTV Group/ Sky
European Energy and Nordic Power Partners
The Kraft Heinz Company
Aliança Navegação e Logística
- Assisted Hughes Network Systems on the tax structuring of a broadband and community Wi-Fi joint venture with Yahsat.
- Counsel to Purac Sínteses Indústria e Comércio on the tax structuring of its $45m acquisition of Granotec do Brazil.
- Representing Sky Serviços de Banda Larga in a high-profile VAT claim concerning how taxes are split between states of origin and destination.
L.O. Baptista Advogados
L.O. Baptista Advogados brings wide experience of administrative and judicial tax disputes and has successfully assisted clients on several high-value claims. The team also advises on international tax planning. The firm fields a versatile team of partners, including Marcos Ribeiro Barbosa, João Victor Guedes Santos and José Roberto Martinez de Lima, who is especially active on contentious tax matters.
Kalunga Comércio e Indústria Gráfica
Banco Industrial do Brasil
Grupo Planeta Do Brasil
Lacerda Gama Advogados
Lacerda Gama Advogados is a popular tax boutique with a variety of expertise. Administrative and judicial tax disputes form a large part of the practice, and the firm is also noted for its day-to-day and tax structuring support on corporate and social security issues. Name partner Tácio Lacerda Gama has a good reputation. Lucia Paoliello Guimarães and Leticia Tourinho Dantas are also noted.
‘Lacerda Gama has a great experience and expertise in tax law, providing legal solutions to their clients. The firm has been achieving consistent results for the company. Its partners and associates demonstrate daily a thorough knowledge of the main tax issues, this enabling the company to anticipate risks and take advantage of opportunities.’
‘Tacio Lacerda Gama is a recognized tax lawyer and his work with the company’s tax issues has been fantastic. Also, it is important to mention Leticia Tourinho, who has been showing great diligence and competence in dealing with the company’s tax issues.’
LBMF Barbosa & Ferraz Ivamoto
LBMF Barbosa & Ferraz Ivamoto is highly regarded by clients, which appreciate the firm's multi-faceted service and versatile partners. Among them, Luís Alexandre Barbosa handles the direct tax side, while Monica Ferraz Ivamoto covers indirect taxes and customs law. Clients also rate the up-and-coming Marcus Furlan.
‘LBMF Team is really well prepared to support consultancy and complex litigations. They do a tailor-made job, in a very effective way, they are always available to talk (at any time, in fact). They also bring a lot of knowledge from the market.’
‘The quality of the whole team, partners and associates, is outstanding. LBMF is pretty good recruiting their human resources and preparing them for the complexities of Brazilian tax law.’
‘They are very responsible, careful and critical in their analysis, which brings confidence and the certainty that the job is always being closely monitored.’
‘The team is relentlessly seeking to help clients, putting themselves in the clients’ shoes, proposing clever and effective alternatives for the clients’ day-to-day tax issues.’
‘Mônica Ferraz Ivamoto, Marcus Furlam and Luís Alexandre Barbosa have a great technical knowledge, provide personalized service, they have ability to anticipate scenarios and understand business.’
Fundação Instituto de Administração (FIA)
EloPar (Alelo, Elo, Livelo, Etc.)
Boa Vista S.A.
- Represented business school Fundação Instituto de Administração in a judicial dispute concerning the payment of over R$37m in taxes.
Lefosse Advogados has one of the top tax practices in the market, with department head Gustavo Haddad attracting particularly high praise. The team regularly advises on the full range of structuring issues thanks to the firm's heavy transactional workload. Most of the firm's lawyers handle a mix of contentious and non-contentious work. The practices of Haddad, Bruno Carramaschi and Ricardo Bolan are weighted more towards the consultancy side, whereas Marcos Carvalho and Ana Carolina Utimati are the main litigators. Other key members include recently promoted Rio-based partner Jayme Freitas, who is especially active representing clients in the oil and gas sector.
‘Excellent expertise and experience in tax matters. Great commitment and quality of services in each engagement.’
‘Lefosse is unique in the face of other competitors since they have invaluable knowledge not only regarding legal/tax matters, but also the intrinsic business and political scenario which we are inserted. Their capabilities always exceed our expectations, representing a strategic role in our business in Brazil – not only for consultive but also litigation matters.’
‘Gustavo Haddad is a rock star in his field – he has the technical knowledge and knows how to deliver it to a wide range of different audiences (as needed). ‘
‘Ana Carolina Utimati’s profile and skills are the best fit for our sector. She is always available and engaged in our matters, and she uses to share news and relevant information for our work.’
‘Gustavo Paes is highly technical skilled, committed, interested in finding solutions, works as a business partner and not as a third distant party, very sharp and straightforward on the issued opinions.’
‘Ricardo Bolan’s commitment to each engagement is exceptional. He always makes himself available even on very short notice in case the matter is urgent, always provides excellent service and his expertise and experience in tax matters is indisputable. Truly a trusted advisor for us.’
Disney / Fox Group
Archer Daniels Midland Company (ADM) / Sartco
- Represented Visa against a tax assessment issued by the federal tax authorities concerning PIS and COFINS credits.
- Advised private equity firm Siguler Guff & Company on a range of tax issues linked to the acquisition of Brazilian companies.
- Assisted Brenntag group on the tax structuring of its acquisition of an equity stake in Brazilian chemicals company Quimisa.
- Successfully defended CNO, a member of the Odebrecht Group, against a R$4bn federal tax assessment concerning unpaid CIT differences.
- Advised IT company Ingram Micro Brasil on all its tax matters.
Leite, Tosto e Barros Advogados Associados
Leite, Tosto e Barros Advogados Associados has a notable track record in tax compliance, planning and litigation. The team is a popular choice for clients in the energy, agribusiness, timberland and infrastructure sectors, regularly representing them before the municipal, state and federal courts. Carlos Henrique Crosara Delgado and Rodrigo Rigo Pinheiro are the main contacts.
Furnas (Brasil Ventos)
Tenaris Confab Group
Dibute Tecnologia e Software
Ferreira Gomes Energia
Santher Fábrica de Papel Santa Therezinha
Huntsman Química do Brasil
- Represented Ferreira Gomes Energia in its challenge against an environmental tax imposed by the State of Amapá relating to hydroelectric power generation.
Levy & Salomão
Lobo de Rizzo Advogados has established an extremely strong reputation for transactional tax support, and regularly handles tax aspects of complex M&A and structured finance deals. Cross-border matters feature prominently in the firm's workload, as do municipal, state and federal level tax disputes. Key members of the team include Alexandre Siciliano Borges and Eduardo Martinelli Carvalho, who is noted for his experience in indirect taxes and litigation matters.
‘Lobo’s team works like an extension of our team. They are focused on our demands and understand our decision making process, they know our history and shareholders and sometimes they participate in Board meetings to present solutions, so creativeness, relationship and solution driven are differentials from their competitors.’
Latam Linhas Aéreas
International Meal Company – IMC
Cia Cacique de Café Solúvel
- Represented Itaúsa, a private holding company, in a judicial lawsuit regarding contested tax debts over earnings from foreign holdings.
- Assisted General Motors in administrative and judicial proceedings related to the improper collection of ISS tax.
- Advised global logistics company DHL on the tax aspects of its global profit-sharing policy.
Machado Associados has established an excellent reputation for tax advice, particularly on the litigation side, where it is one of the leading players in the market. The firm is also noted for its consulting and advisory work, helping structure M&As, reorganisations and general compliance plans. It fields a strong team of lawyers and consultants with backgrounds in law, accounting and economics, which are based throughout its São Paulo, Brasília and Rio de Janeiro offices. Ricardo Marletti Debatin da Silveira and Júlio de Oliveira are both leading figures in the market. Other key members include Paulo Rogério Garcia Ribeiro in litigation, and Isabel Bertelotti, Ana Lucia Marra and Stephanie Makin on the consulting side.
‘One important asset Machado Associados has is the ability to answer your questions in a few minutes. This has been very important to whom need to take a quick decision in tax matters.’
‘Quick and high knowledge of response, and available at all times.’
‘The deep knowledge of Mr. Julio Oliveira in indirect tax and the objective and smart counseling of Isabel Bertoletti are outstanding.’
‘Ricardo Silveira is excellent. Very client focused.’
Wobben Windpower (Enercon Group)
Exceda Group (Akamai)
- Represented shareholders of the Brazilian IT company, Exceda Group, on the tax structuring of the sale of the company and its domestic and overseas assets to Akamai.
- Defended Wobben Windpower against a R$42m federal tax assessment notice following the cancellation of the REIDI tax benefit.
- Represented Johnson & Johnson in the defence of several tax assessment notices drawn up by the State of São Paulo concerning tax differences from transactions with entities in other states.
- Advised Unigel Group on the tax aspects of the restructuring of one of its companies, Acrinor Acrilonitrila do Nordeste.
Machado Meyer Sendacz e Opice Advogados has a top-notch practice packed with tax specialists covering almost every corner of the market. The team's transactional expertise includes support on domestic and cross-border M&A, IPOs and corporate restructurings, as well as advice on infrastructure projects and tax incentive schemes. It is also well stocked with litigators with experience of direct and indirect tax disputes at every level. Fernando Tonanni leads the well-respected team, which handles an even mix of contentious and non-contentious work. Key members include Celso Costa, Camila Galvão Anderi Silva, Raquel Novais, Bruna Marrara and litigators Daniella Zagari Gonçalves and Marco Antônio Gomes Behrndt.
‘The team is very competent, committed to the work, very easy to talk to and very available to the client. With in-depth knowledge on the matter, their work results were of excellent quality and fulfilling all deadlines on time.’
‘Raquel Novais: very organized and competent. Coordinated the team to deliver all products within the deadlines set in the schedule. She cared for excellence in all products, paying close attention to the content of products and the organization of events, such as training course and seminar. Her experience and extensive knowledge contributed a lot to the elaboration of the products. Very kind person and very easy to talk to.’
‘Camila Galvão: very competent and attentive to details of the discussions. With her experience, extensive knowledge and a lot of professionalism, she contributed a lot to relevant points of the studies and objectivity in the meetings. She brought to discussion several questions and proposals. Her extensive knowledge in other areas also added positively to the results of the work, by identifying issues in these areas related to the sector in study.’
Bank of America Merrill Lynch
- Represented the Nacional Association of Telecom Companies (SINDITELEBRASIL) in writs of mandamus concerning ICMS tax rates for telecoms services.
- Advised CTEEP – Companhia de Transmissão de Energia Elétrica Paulista on tax issues linked to the extension of its electricity generation, transmission and distribution concession.
- Assisted Canada’s Public Sector Pension Investment Fund on the tax structuring of its R$1bn investment in coffee producer Grupo Montesanto Tavares.
- Advised Eletrosul Centrais Elétricas in a R$680m dispute with the tax authorities over the taxation of certain income from public-sector companies.
- Assisted construction companies Gerdau Aços Longos, Tigre Participações and Votorantim Cimentos on the tax structuring of a joint venture loyalty and reward programme they were offering to Brazil’s retail market.
Founded in 2016, Maneira Advogados has quickly established a strong position in Brazil's competitive tax market. Name partner Eduardo Maneira comes highly recommended for his litigation expertise. The firm is especially experienced advising major clients in the telecoms and oil and gas sectors. Donovan Mazza Lessa is also recommended.
‘Maneira’s team have an in-depth knowledge of the complex Brazilian tax laws combined with a extensive business needs perception, which allows them to offer a tailored made efficient, strategic and high-class services, bringing remarkable outcomes for their clients.’
‘This firm is really expert in defending its customers in big and important tax litigation cases, as well as to a a high quality of tax advisory services, focused in both Direct and Indirect taxes, international taxation, customs taxes and others. Finally, it shows a great focus and high engagements on its clients.’
‘Eduardo Maneira is a top-notch tax litigator highly recommended among peers for his experience in assisting clients in complex and high-value tax disputes before the courts.’
‘Donovan Lessa – Very strong knowledge of tax precedents, both in courts and in the administrative chambers, tax laws, doctrine, indirect and direct type of taxes and customs duties applicable to the Oil & Gas industry as well as to other industries.’
SINDITELEBRASIL – Sindicato Nacional das Empresas de Telefonia e de Serviço Móvel
ABEP – Associação Brasileira de Empresas de Petróleo
APROSOJA – Associação de Produtores de Soja e Milho
ABERT – Associação Brasileira de Emissoras de Rádio e Televisão
- Represented APROSOJA, the Soy Producers Association of Brazil, as amicus curiae in a major case concerning tax exemption for indirect exports.
Mannrich e Vasconcelos Advogados' tax team comes highly recommended by clients, both for its litigation and consultancy expertise. The team covers the full range of tax matters and is particularly known in the healthcare, mining and chemicals sectors. Practice heads Breno Ferreira Martins Vasconcelos and Thais Veiga Shingai are well regarded. Maria Raphaela Dadona Mathiesen and Carla Mendes Novo are also active in tax litigation.
‘Customer focus. Always one step ahead. They have the ability to predict situations and avoid unnecessary expenses, generating enormous efficiency. Huge synergy in all types of work.’
‘They act with mastery in the courts, besides contributing a lot in academic and professional forums. Person with great evidence in the tax world. They are passionate about what they do, making all its work unique. They captivate the confidence of its customers and are always brilliant in its strategies.’
‘Solid background in tax consulting and litigation. Deep knowledge on issues involving litigation and mapping of all the theses of the higher courts. Practice encompasses social security matters, with experience in both litigation and consultancy regarding social security and third parties contributions. Deep knowledge about the current political scenario and new conjunctures of tax reform.’
‘The whole team is highly qualified. The accumulated knowledge that Breno Vasconcelos and Thais Shingai bring to the team makes the difference when we need to close a deal, or when we need to have a high-standard/urgent tax matter analysis. They represent more than 80% of our tax consulting demand and, more than that, they work really well in tax litigation, specially with administrative matters.’
- Represented a health insurance company in a lawsuit concerning the services tax imposed on the sector.
Mariz De Oliveira e Siqueira Campos Advogados
Mariz De Oliveira e Siqueira Campos Advogados is a standout boutique with an excellent reputation for contentious and non-contentious tax advice. Ricardo Mariz de Oliveira is a leading figure in the market and has a strong focus on direct tax, while Roberto de Siqueira Campos is especially good on the indirect tax side. The firm regularly represents clients before the municipal, state and federal courts in administrative and judicial disputes.
Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados is one of the market's top destinations when it comes to cutting-edge tax advice. The firm has a broad range of specialists focusing on direct and indirect taxes, both on a contentious and non-contentious basis. The consulting side includes the structuring of M&A and capital markets deals, company reorganisations and real estate and infrastructure projects. Key contacts here include Andrea Bazzo Lauletta, Flavio Mifano and Isabel Bueno, who also advises on executive compensation and share-based plans. On the litigation side, Roberto Quiroga Mosquera has established an excellent reputation, and clients also rate Glaucia Maria Lauletta Frascino, Ana Paula Schincariol Lui Barreto and Gabriela Silva de Lemos. Ariane Costa Guimarães was promoted to partner.
‘Very technical and well prepared professionals, with vast market experience. They demonstrate functional team work, always involving other specialisations when applicable.’
‘Mattos Filho is a important law office for international companies. Because of the clients and experience, they know what is happening in the market and combine experience with best practices.’
‘The knowledge of the Mattos Filho lawyers is incredibly deep. They help you out with the companies tax problem driving you to good solutions.’
‘I work a lot with Ana Paula Schincariol and Gabriela Lemos. Besides their outstanding knowledge on tax, they treat me as a good colleague instead of just a client. They take my company’s problem as their problem and really help me to solve it.’
‘Glaucia Lauletta is a very important partner, reliable and with a lot of technical knowledge.’
Google Brasil Internet
Banco Santander (Brasil)
Johnson & Johnson
- Advised Intercement Participações on a R$3.5bn tax notice from the Federal Revenue Office (RFB) concerning profits earned outside of Brazil.
- Represented CAOA Montadora de Veículos on a R$1.1bn tax notice from the RFB concerning tax benefits granted by the State of Goias.
- Assisted Google Brasil on a lawsuit filed against the Municipality of São Paulo to avoid the collection of the tax on services on payments made by Google Brasil to Google Inc and Orkut LLC.
- Represented XP Investimentos Corretora de Câmbio in discussions concerning goodwill tax amortisation.
- Assisted Banco Santander on a writ of mandamus filed to enable the offsetting of certain tax credits.
Mauler Advogados offers a strong blend of tax litigation and advisory support. It is also increasingly active in criminal tax claims, and acts for a mix of companies, private clients and industry bodies. Founding partner Igor Mauler Santiago and Andrea Bedran are key contacts.
‘Andrea Bedran is an exceptional lawyer, who perfectly understands the client’s needs.’
ABIEC – Associação Brasileira das Indústrias Exportadoras de Carne
Brasil Norte Bebidas
Brazilian Bar Association – São Paulo Section (OAB/SP)
Alstom Brasil e Eergia e Transporte
Santa Casa de Misericórdia de Belo Horizonte
Tronox Pigmentos do Brasil
- Representing a client in a major criminal tax case concerning the non-payment of ICMS.
Meirelles Milaré Advogados comes highly recommended by a wide mix of clients. Litigation makes up approximately 70% of the firm's workload, but the team also advises on tax planning and transfer pricing issues, including direct and indirect tax matters at the municipal, state and federal level. Morvan Meirelles Costa Junior is well regarded.
‘Meireles & Milaré has a very custom and individual approach, always listening carefully for the client requests.’
‘Out of the box solutions for our complex tax structure.’
‘Strong team approach: regardless who is the contact person, I could feel that all members of the squad that was managing our case were absolutely on board.’
‘Exceptional FUP: thorough follow up process after meetings done on a regularly base, keeping the client well informed by the use of great status templates. Speed to action: whenever needed I have seen accurate speed to action coming from the team.’
‘Deep knowledge of Brazilian tax regulations. Direct applicable recommendations. Straight to the point, compared with other Tax / Legal firms giving ambiguous recommendations.’
‘Morvan Meirelles is outstanding. Very technical and knowledgeable. Very easy to reach no matter when needed.’
Banco BTG Pactual
Forever 21 Brasil
GL Foods Worldwide
Itema Indústria e Comércio de Aviamentos e Malhas
Laguna Comercial, Importadora e Exportadora
Motiva Contact Center
Paypal do Brasil Serviços de Pagamentos
Puls Up Administradora de Cartões
QMC Telecom do Brasil
Solutions Comércio, Indústria, Importação e Exportação
Vacanza Costumi da Bagno
Mundie e Advogados provides strong support on corporate tax and is also experienced in tax litigation. The firm is particularly active in the telecoms, internet and advertising sectors. Practice head Antenori Trevisan Neto typically handles the consultancy side, while Andrea da Rocha Salviatti is the main litigation contact.
‘They really multi-task with brilliant capacity to transform legal knowledge into the world of business.’
‘Antenori Trevisan Neto is an extremely qualified tax lawyer. He stands out with his work, always strict to the point and finding solutions that can be applicable to the business with legal compliance. Also, he helps the client to organize ideas to find the best solutions on each case.’
FleetCor Technologies / Sem Parar
FIS Global / FIS Brasil
Asics do Brasil
Novelis do Brasil (Aditya Birla)
TNT do Brasil
Viasat do Brasil
Bracco Imaging do Brasil
- Provided tax advice to affiliates of FIS Global regarding unwinding a joint venture and forming a new long-term commercial arrangement with Banco Bradesco.
Nogueira, Elias, Laskowski & Matias Advogados
Nogueira, Elias, Laskowski & Matias Advogados is especially active in tax consulting, where it provides support on day-to-day matters, M&A, restructurings and infrastructure projects. Practice head José Reinaldo Nogueira de Oliveira also has good experience representing clients before the local, state and federal courts.
Bionexo do Brasil
Crane Worldwide Logística do Brasil
Francal Feiras e Eventos
H Point Comercial
IPEPO – Instituto Paulista de Estudos e Pesquisas em Oftalmologia
Planisa Planejamento e Organização de Instituições de Saúde S/S
Spraying Systems do Brasil
Peixoto e Cury Advogados has a good tax planning and structuring practice and is commended for its strong expertise in the advertising and real estate industries. Renato Vilela Faria heads the direct tax group, while Milton Fontes leads on indirect tax matters.
‘Peixoto & Cury Advogados has a solid team for tax matters and is also a traditional law firm, mainly for litigation cases. I had the opportunity to work with Renato Vilela Faria, who joined the firm recently, which certainly raise the level of the tax area for tax consulting and tax planning matters.’
‘Renato Vilela Faria is the tax partner in charge of the corporate tax area and has a quality for attract and manage a high volume of tax planning, especially in the real estate environment. Not only due to his academic background, but I have worked with Renato Faria and he is very confident and trustworthy when it concerns to tax issues linked to how to structure a deal related to real estate assets and lease agreements.’
Interpublic Group (IPG)
Saint Gobain Group
Libercon Engenharia / Metalroof
Owens-Illinois do Brasil Indústria e Comércio
Metso Brasil Indústria Comércio
FCB Brasil Publicidade
HY Cite (Royal Prestige)
Allfood Importação, Indústria e Comércio
American Air Filter Brasil
Align Technology do Brasil
Kelly Service Brasil
ETC – Empreendimentos e Tecnologia em Construções
CServices Processamento de Dados
- Advised Motus Serviço and its majority shareholders on the tax structuring of their share acquisition from a minority shareholder.
Pinheiro Guimarães – Advogados has a high-quality tax practice, which is especially active on the transactional front. Recently, it has advised clients in the energy, financial services and retail sectors, and it has a good track record negotiating with the relevant authorities. Daniela Melo Fassheber in Rio de Janeiro and Heber Gomes do Sacramento in São Paulo are the main contacts.
Brookfield Energias Renováveis
EDP – Energias do Brasil
EDF EN do Brasil Participações
Banco Itaú BBA
Diagnósticos da América – DASA
Waelzholz – Brasmetal Laminação
Reserva – Tiferet Comércio de Roupas
BHG – Brazil Hospitality Group
Wilson, Sons de Administração e Comércio
Bionexo do Brasil
- Advised Enel Green Power Brasil Participações on all tax matters connected with the R$2.9bn sale of solar and wind power plants held by nine SPVs (owned by EGP) to CGN.
Pinheiro Neto Advogados' first-rate team is led by highly regarded tax litigator Sérgio Farina Filho, who has been a partner at the firm since 1993. The expertise within the overall group is equally deep, with a strong mix of experience and youth, covering the full range of direct and indirect tax issues. The team's expertise also extends to the related areas of social security and customs. Among the partners, Luciana Rosanova Galhardo, Luiz Roberto Peroba Barbosa and Giancarlo Chamma Matarazzo are names of note, often equally comfortable on disputes as they are consulting. Cristiane Matsumoto adds weight on the social security side. Key litigators include Marcelo Marques Roncaglia, Tércio Chiavassa and Rio-based partner Carlos Henrique Tranjan Bechara. The recently promoted Ana Carolina Fernandes Carpinetti is also singled out for praise.
‘The team is extremely strong, building compelling arguments and deep legal analysis to support the arguments brought forward. Complete fluency in English, responsiveness and a deep knowledge of the substance matter.’
‘Pinheiro Neto has the right balance between knowledge and structure, including international support.’
‘The team is committed, has a profound knowledge and always available to handle our tax issues. This really make difference.’
‘Marcelo Roncaglia and Ana Carpinetti make up the dream team that I have worked with in the firm. Absolutely outstanding both of them.’
‘Luciana Galhardo is a strong partner. Very reliable and committed.’
‘Sergio Farina Filho has vast experience and high level of competence.’
Philips do Brasil
Universal Leaf Tabacos
- Assisted Philips do Brasil PSS – Seguridade Social on the implications of the decision to withdraw sponsorship from its pension funds.
- Representing software company SAP Brasil on a dispute with the São Paulo municipal tax authorities.
- Assisting Danish company ISS Logistica in a R$100m dispute with the State of São Paulo regarding the assessment of ICMS (Brazilian VAT).
- Representing travel company CVC on six administrative tax proceedings and one judicial lawsuit.
- Advised the Ad Hoc Group of Bondholders of Oi on the tax implications of the company’s $20bn judicial reorganisation, the largest ever filed in Brazil.
Rayes & Fagundes Advogados Associados is commended by clients for its comprehensive tax service, which covers consultancy and litigation matters. Heavy investment in the firm's IT system has enhanced its strong track record for recovering tax credits. Name partner Ronaldo Rayes heads the team, which also includes Bruno Aguiar, who regularly advises on direct and indirect tax issues, and tax litigation head Daniela Floriano.
‘Solid background, prompt responsiveness, open mind with responsibility to solve issues, close interaction with client. Bruno Aguiar – reflects all referred characteristics and behavior aforementioned for the team.’
‘Friendly and business oriented. A complete one stop shop with great professionals and competitive prices.’
Mexichem Indústria e Transformação Plástica
DSM Nutiticional Products
Unidas Rent a Car
Boehringer Ingelheim Pharma
Associated British Food (AB Brasil)
União Química Farmacêutica
Pão de Açúcar Group
Leroy Merlin Group
- Assisted UK company Sensat on the tax aspects of its opening a Brazilian branch and incorporating in the country.
Rolim, Viotti, Goulart, Cardoso Advogados
Rolim, Viotti & Leite Campos Advogados has a versatile practice covering the full range of tax issues. This includes specialised cross-border tax planning advice, support on indirect taxes, the structuring of M&As and company reorganisations, and R&D incentive schemes. The disputes side is also very active. João Dácio Rolim's well-regarded team is situated across the firm's São Paulo, Belo Horizonte and Rio de Janeiro offices. Key lawyers include Luciana Goulart Ferreira, Alessandro Mendes Cardoso, who also advises on customs and social security matters, Cristiano Augusto Ganz Viotti and Daniela Silveira Lara.
‘Stand outs: personality in dealing with the client and the lawsuits; excellent technical quality and broad knowledge of tax law.’
‘Alessandro Mendes Cardoso is a great partner, very competent, always available and supports us in an exceptional way.’
Fiat Chrysler Automóveis
CPFL Energia (Companhia Paulista de Força e Luz)
Hidrovias do Brasil (HBSA)
Anglogold Ashanti Brasil Mineração
ADM do Brasil (ADM – Archer Daniels Midland)
- Assisted Nextel Telecomunicações in its appeal against a R$280 ICMS tax deficiency notice issued by the state treasury of São Paulo.
- Successfully represented Companhia Energética de Minas Gerais in a claim for the offset of R$6bn of PIS and COFINS collected by the government, as well as the subsequent withdrawal of its R1.4bn judicial deposit.
- Represented BRASSCOM – The Brazilian Association of Information Technology and Communication Companies – in a collective writ of mandamus filed in order to avoid sales tax on certain digital products.
With lawyers based across Belo Horizonte, São Paulo, Rio de Janeiro and Brasilia, Sacha Calmon e Misabel Derzi Consultores e Advogados has established an excellent reputation in the market for tax litigation work. The firm's lawyers are regularly called upon to represent clients in market-defining cases, often at the highest level. On top of the disputes work, the team also offers strong tax planning and indirect tax support. The firm fields several highly respected partners, including Valter Lobato, André Mendes Moreira, Sacha Calmon Navarro Coêlho and Misabel Abreu Machado Derzi.
‘Huge knowledge in tax and in mining/heavy industry. They have the capacity to solve very complex issues in a fast way with efficacy. Also, the team has a high credibility with the tax authorities, and they stop to listen when Sacha Calmon is in the battlefield. Their knowledge and work ethic are incomparable with other law firms.’
‘They are excellent professionals.’
‘They have a lot of technical knowledge, are detail oriented and committed, they know a lot about our production process and have an exceptional network of contacts and are always available, acting as partners.’
‘Valter Lobato is a powerhouse in tax and tax litigation.’
Geap Autogestão Em Saúde
Centrais Eletricas Do Norte Do Brasil – Eletronorte
Companhia Estadual De Águas E Esgotos – Cedae
Empresa Brasileira De Hemoderivados E Biotecnologia – Hemobrás
General Motors Do Brasil
Localiza Rent A Car
Bravo Soluções Logísticas
- Successfully represented health insurance company Geap Autogestao Em Saude in a dispute concerning whether ISS tax should be levied on self-managed health insurance companies that are non-profit organisations.
- Instructed by the Brazilian Bar Association to represent all taxpayers susceptible to the vehicle property tax as part of a major civil public interest claim.
- Assisted Arcelor Mittal in an extraordinary appeal submitted to the Federal Supreme Court concerning the levying of ISS tax on custom industrial services in the steel industry.
Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados
Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados acts for a range of domestic and international clients, and has a solid reputation for cross-border tax issues. Most of the key partners are active litigators, including Eduardo Pugliese Pincelli, who also handles indirect taxes; Henrique Philip Schneider, who is strong on transactional and cross-border related tax disputes; Cassio Sztokfisz, who also provides non-contentious direct tax advice; Diogo de Andrade Figueiredo, who is active in the technology sector; and Flávio Eduardo Silva de Carvalho in Brasília, who represents clients before the Supreme Court, the Superior Court of Justice and the Administrative Council of Tax Appeals (CARF).
Other key lawyers:
‘Experienced tax advisers with a wealth of international tax planning and FS tax knowledge. They have full knowledge of Brazilian tax issues and are able to tailor international structures to address local concerns. They proactively maintain the relationship and reach out during their regular international travels.’
‘Philip Schneider and Diogo de Andrade Figueiredo are both excellent professionals. They have extensive knowledge of Brazil tax measures and excellent contacts with tax authority, other consulting firms and large taxpayers. They are always aware of tax law developments (corporate income taxes, indirect taxes and other fiscal provision) and able to anticipate how changes will affect taxpayers/industries.’
Mude Comercio de Serviços
Dow Brasil Indústria e Comércio de Produtos Químicos
Associação Brasileira da Indústria Química – ABIQUIM
New Italian Food (Habib´s)
- Successfully represented technology company Mude Comercio de Serviços in a disputed tax assessment notice regarding the tax on manufactured products and related penalties.
Silveiro Advogados has a growing tax team, led by versatile partner Alberto Brentano. The department, which handles contentious and non-contentious direct and indirect tax matters, was boosted by the arrival of Maria Angélica Feijó from Veirano Advogados; she divides her time between the firm's Porto Alegre and São Paulo offices. Daniel Báril advises on payroll-related tax issues.
Clave Incorporações e Construções
Fundação Iberê Camargo
Multiplan Empreendimentos Imobiliários
- Represented oil and gas company Intecnial in its bid for approval on a tax recovery plan involving an $18m tax liability.
Siqueira Castro – Advogados
Siqueira Castro – Advogados has a full-service tax practice spread across its many offices in Brazil. On the litigation side, the firm assists clients in judicial and administrative proceedings, while the consultancy side offers strong tax planning and structuring support. Key names include Maucir Fregonesi Junior, Bianca Ramos Xavier, Andrea Costa Barros and recently promoted partner Cristina Mancebo Camara Machado Lins. Gabriela Miziara Jajah is also well regarded.
‘Siqueira Castro is an excellent law firm, they are fast, sharp and straight, also their knowledge about the practical fiscal aspects makes total difference.’
‘Gabriela Miziara Jajah and Maucir Fregonesi Júnior are the excellence as professionals, they are very intelligent and both have deep knowledge about tax, their guidance are very precise and essential for business decisions.’
Souto Correa Advogados is noted for its strong expertise in tax litigation, consulting and customs controls and regulations. Advice covers municipal, state and federal taxes, including operations in free-trade zones. Giácomo Paro leads the team from São Paulo, where tax litigator Fernando Ayres is also based. Several key partners are based in Porto Alegre, including Anderson Trautmann Cardoso, André Luiz da Silva Gomes and Henry Gonçalves Lummertz.
Brazilian Sugarcane Industry Association – UNICA (União da Indústria de Cana de Açúcar)
- Advised the Brazilian Sugarcane Industry Association (UNICA) regarding the impact on the sugar, ethanol and bioelectricity industry if specific changes in tax legislation (related to ICMS tax substitution regime) take place.
Sperling Advogados is a popular destination for tax advice, particularly with multinational clients. The firm regularly advises on consulting and planning issues, including related inter-company and international trade issues. Marcio Sperling is especially well regarded for his expertise on the non-contentious corporate side. Fábio Piovesan Bozza has recently been involved in several major administrative and judicial tax disputes, while Renata Sucupira Duarte is strong on indirect taxes and customs law.
‘We consider the Sperling team to be part of our team. They are always very willing to attend to us, we can call them at any time of the day. What makes them special is that they treat us as if the problems were theirs and demonstrate great capacity in their area of activity.’
‘Strong knowledge on local tax and outside of the box thinking to find a better solution to meet customer’s needs. Attention to details, availability and relationship.’
J.A. Rezende Group
IMI Precision Engineering (Norgren)
- Advised Henniges Automotive on the tax structuring and planning required for the establishment of a new manufacturing plant.
- Assisted mechanical engineering company Voith Group on $85m worth of administrative and judicial tax proceedings concerning tax deficiency notices on corporate income tax and social contributions.
The high-quality tax practice at Stocche Forbes Advogados is especially strong in tax structuring. This includes support on major M&A, business launches and infrastructure deals. Practice head Renato Coelho is extremely well regarded by clients. He is backed by a strong team, which includes Marcos Vinícius Passarelli Prado, who has a strong focus on indirect tax and customs duties and Paulo César Teixeira Duarte Filho. Since publication, Renata Emery has left the firm, while Daniel Abraham Loria joined from BMA - Barbosa, Müssnich, Aragão in June 2021.
‘Stocche Forbes has a strong tax practice. The team is very hands-on and qualified.’
‘A very well-prepared team in terms of academic background and work experience, with a practice tailored to meet clients specific necessities, that is, they know precisely their role in a given transaction and how to act to towards a positive outcome.’
‘Renato Coelho is outstanding. He deals with high profile and sophisticated tax work. I consider him one of the best tax professionals I have worked with.’
Mubadala Development Company
- Advised C6 Bank on all tax-related issues linked to its formation in Brazil.
- Assisted engineering company Naval Group on the tax structuring required for a R$5.5bn deal with the Brazilian Navy.
Tauil & Chequer Advogados in association with Mayer Brown represents clients from across a broad range of industries. Recently, it has handled high levels of litigation work for oil and gas companies, and the team is also active in the agribusiness, technology, food and financial services sectors. Although the partners are equally comfortable on advisory and disputes work, Rio-based partner Eduardo Maccari Telles is especially busy on the contentious side. Guido Vinci is one of the main contacts for transactional and consulting work, while Ivan Tauil covers domestic and international tax matters.
Caisse de Dépôt et Placement du Québec – CDPQ
Mitsui & Co. Brasil
Canada Pension Plan Investment Board – CPPIB
Tereos Sugar & Energy
The Dow Chemical Company
- Advising Canadian fund CDPQ on the tax aspects of its acquisition of a stake in the pipeline company TAG as part of a joint venture with energy company Engie. The $8.6bn sale by Petrobras was Brazil’s largest privatisation.
- Representing electronics company Ricoh in a R$30m judicial dispute seeking the cancellation of a contested tax assessment.
- Assisting agribusiness company Tereos Açúcar e Energia in a R$100m judicial dispute with the State of São Paulo concerning the alleged improper use of credits for the acquisition of fuel.
Terciotti Andrade Gomes Donato Advogados is a young firm gaining prominence in tax advice and litigation. Mauricio Terciotti leads the team from the firm's Rio de Janeiro office, where highly rated partners Gustavo Teixeira Godoy and Edgar Santos Gomes are also based. Tax litigator Daniel Durão de Andrade coordinates the São Paulo side of the practice.
‘A small focused team, delivering high quality work at fair value. When I compare to other firms I work with, they are agile! This is quite important. If there is an urgency, they also deliver, at a price which I consider reasonable. I like the behaviour of the whole team.’
‘The team is made of young stars in the Brazilian legal system coming from the big firms with a new approach to client management. The team is very qualified and provides practical and fresh advice to clients.’
‘Mauricio Terciotti is an excellent lawyer with great experience and very good delivery.’
‘Edgar Santos Gomes is a rising star, in particular in the field of international tax. He is very active academically but focuses his practice on solving client’s issues with a proactive approach. His tax knowledge is very strong and that is recognized by his peers.’
‘Gustavo Godoy and Edgar Gomes provide top quality legal advice in a timely and professional manner, easing cross-border work and both are truly a pleasure to work with.’
GL Serviços e Alimentação
Clean Mall Serviços
Anavilhanas Jungle Lodge Hotelaria Eireli
Face Brz Comercial, Exportadora E Importadora Eireli
Hunter Fan Do Brasil Importação E Comércio De Ventiladores
Albras (Norsk Hydro Group)
OLM (American School)
Edware Equity Partners
Fundação Coordenação De Projetos, Pesquisa E Estudos Tecnológicos – COPPETEC
Clean Mall Serviços
- Represented Weatherford Indústria e Comércio on several key administrative and judicial tax and customs disputes, helping to save over R$10m to date.
TozziniFreire Advogados represents major multinationals from across a range of industries. The firm's strong corporate presence ensures a steady flow of M&A-related tax advice, as well as support on restructurings, business launches and general day-to-day matters. Gustavo Nygaard leads the well-regarded team, which includes Jerry Levers de Abreu, Vinícius Jucá and Thiago Rulfalco Medaglia, who handles disputes, customs and social security matters. Clients also single out recently promoted partner Erlan Valverde for high praise. Since publication, the team was further strengthened in October 2020 with the hire of indirect tax specialist Lisandra Pacheco, formerly at Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados, and in February 2021 with the arrival of Renata Emery from Stocche Forbes Advogados.
‘Recognised professionals who, despite having been in the market for a long time, seek to update themselves on the main topics, especially those involving the company’s activity. They are different in communication, in dealing with the customer, in prioritising demands and understanding that our business is dynamic and has its singularities.’
‘The team provides top quality advisory services. They are above the average in terms of attention to the client and always concerned to deliver the agreed tasks as timely as possible. They have a wide variety of skills among the team, which allows them to solve any type of tax problems to their clients. The individuals are always up to date in respect to new legislation, case law and the evolution of the tax practice.’
‘What I value the most is their care for the customer.’
‘Erlan Valverde is extremely good both in technique and experience. But his attitude that calls my attention, he prioritises the client and makes us feel important. We are not just ‘one more’ inside a large office. He is much more concerned with serving us, learning from us and innovating, than charging his fees.’
Audi do Brasil
- Advised Colgate-Palmolive on its tax strategy, particularly in relation to corporate income tax and PIS and COFINS credits.
- Assisted French hospital and medical care group Groupe Orpea on the tax structuring of its acquisition of a 20% stake in BSL – Brazil Senior Living.
Trench Rossi Watanabe
Trench Rossi Watanabe enjoys an excellent position in the market, particularly on the transactional and tax structuring side. The firm's association with Baker McKenzie also gives it a strong standing on international matters. The team has stabilised following several departures in recent years. Partners including Clarissa Giannetti Machado, who is especially well regarded for her transfer pricing work, and tax litigation and wealth management head Marcos Vinicius Neder de Lima, are well established in the market. Other key members include Simone Musa, up-and-coming tax litigator Rafael Gregorin and Adriana Stamato, who is experienced in tax planning and customs issues.
‘They are always on top of tax discussions and have strong connection with international practices.’
‘The team has a deep knowledge about Brazil’s tax environment as well consumer goods/health sectors, supporting us on quick response tax assessments or other disputes.’
‘Rafael Gregorin is always available to support us, and fully engaged with our questions and needs.’
‘Adriana Stamato is a very special lawyer. She is committed and available and also makes the client feel that she cares.’
‘Clarissa Machado stands-out – her experience, way of working and dealing with problems, makes working with her always productive and pleasant.’
Johnson e Johnson
EDF Norte Fluminense
Kuehne + Nagel
- Advised Yara Brasil Fertilizantes on the tax structuring of its joint venture with Galvani Participações e Investimentos, through the segregation and acquisition of equity interest by Yara.
- Advising Natura & Co on the Brazilian tax aspects of its $2bn takeover of Avon.
- Assisted Boeing on the tax structuring of its $4.75bn 80/20 joint venture with Embraer involving the carve-out of the commercial aviation business.
- Successfully defended Braskem in an $82m administrative dispute concerning an adverse PIS and COFINS tax assessment.
- Represented Embratel TVSAT Telecomunicações in a $35m case concerning a tax assessment charge linked to IPI, PIS and COFINS taxes.
Well-regarded firm Ulhôa Canto, Rezende e Guerra Advogados has been operating for over 60 years; with tax specialists covering all contentious and non-contentious areas, it remains at the forefront of the market. Its advice spans cross-border transactions and corporate reorganisations across a wide range of sectors. The firm's strong litigators regularly represent clients in direct and indirect tax disputes at every level. Carlos Alberto Alvahydo de Ulhôa Canto and Luis Claudio Gomes Pinto in Rio de Janeiro and Rodrigo Brunelli Machado in São Paulo are leading figures. They are supported by a strong team of up-and-coming partners, including well-regarded tax advisory specialist Flavia Cavalcanti Pepe.
‘A team of excellent professionals – motivated with attitude, committed and dedicated.’
‘Ulhoa Law firm is able to deal with high complex tax issues, as they have above average technical knowledge of complex tax matters and are constantly updated with respect of jurisprudence and Courts’ understandings.’
‘The partners’ work, knowledge and experience are the highlight qualities that differentiate their work. In particular, Luis Claudio Pinto has great knowledge and stands very secure for the positions he defends, based on technical opinions and jurisprudence. He always adds a lot in the discussions in which he participates.’
Associação Dos Fabricantes De Coca-Cola
Banco Bocom Bbm / Bahia Asset Management
Banco Credit Suisse Brasil
Bny Mellon Serviços Financeiros Distribuidora De Títulos E Valores Mobiliários
Souza Cruz (British American Tobacco)
Spx Gestão De Recursos
Companhia Energética De São Paulo – Cesp
- Advised the organisers of the SP-Arte event on numerous tax issues, including the sale of artwork.
- Assisted Banco BTG Pactual in a R$3.3bn tax dispute concerning the deductability of goodwill amortisation spread across several corporate transactions.
- Represented Gerdau in two tax disputes concerning the deductability of goodwill following the acquisition of Aços Villares.
- Assisted two major fintech companies on operational tax issues linked to peer-to-peer lending.
- Advised a major pharmaceutical company in a tax dispute involving goodwill amortisation following a share merger.
Vaz, Buranello, Shingaki e Oioli Advogados has a multi-disciplinary team, offering a strong service for tax advisory and litigation support. Its expertise encompasses direct and indirect tax matters at the federal, state and municipal level. Paulo Vaz and Diego Miguita handle contentious and non-contentious matters, while Mário Shingaki focuses on corporate and individual tax planning.
Comexport Companhia de Comércio Exterior
Centrais Elétricas do Pará – CELPA
Equatorial Maranhão Distribuidora de Energia (formely, CEMAR)
Lua Nova Indústria e Comércio de Produtos Alimentícios (Panco)
Alcan Alumina (Rio Tinto)
Argo Transmissão de Energia
DSM Produtos Nutricionais Brasil
Polimport Comércio e Exportação
Usinas Itamarati – UISA
Veirano Advogados elicits a huge amount of support from clients, who are quick to praise the firm for its advisory and litigation capabilities. Marcelo Reinecken leads the team from the Brasília office, from where the firm handles a broad range of federal tax disputes. The team also handles direct and indirect tax claims at the state and municipal levels. Corporate finance tax support is also high on the agenda, particularly in M&A, capital markets and private equity deals. Key members include Abel Amaro for indirect tax and customs advice, Ian Muniz, Marco Monteiro for direct tax issues, and well-regarded litigator Filipe Richter. Andre Carvalho in Rio is also noted for his advice to companies in the oil and gas sector. Since publication the firm has further strengthened the practice hiring former Pinheiro Neto Advogados senior associate, Leonardo Battilana, as a partner in January 2021.
‘My company never lost a case that was represented by Veirano. They always show high level of knowledge.’
‘This is a very serious firm, with highly qualified professionals. They provide a personalised service and they have a great capacity for immediate response. Strengths: deep knowledge of matters, fast response to company´s demands, reliable.’
‘Veirano’s team is absolutely business oriented. The way they present conclusions is objective and clear.’
‘Excellent in tax law, their guidance is essential for driving business, always bringing security with their opinions in Brazil’s chaotic tax scenarios. The team are always available when required and are totally glad to share with the company team their willingness to help.’
‘Marcelo Reinecken is a competent and diligent lawyer, with deep knowledge of tax law. He also has extensive experience considering litigation strategies in higher courts.’
‘Ian Muniz, Filipe Carra Richter, Raphael Roberto Peres Caropreso and Rafael de Paula Gomes are invincible. This team is great, always accessible and tireless, ready for the hard work, and with a lot emotional intelligence, what makes them able to face the challenges from the tax system and judiciary in all levels.’
- Represented Lundin Mining on the tax structuring of its $800m acquisition of Mineração Maracá Indústria e Comércio.
- Advising water and sewage company CEDAE on the full range of tax litigation issues, including strategic litigation involving PIS/COFINS crediting.
- Assisted Construtora OAS in connection with the tax assessments deriving from the Lava Jato scandal.
- Represented Sky Pay TV on the recovery of taxes paid upon invoices issued as a result of frauds perpetrated by consumers.
Vella Pugliese Buosi e Guidoni Advogados is establishing an extremely good reputation in tax, thanks partly to the strong standing of its practice head Antonio Carlos Guidoni Filho. The team is especially well regarded for international tax disputes, and the firm's association with Dentons adds weight on the cross-border side. Fábio Nieves Barreira is noted for his indirect tax expertise, while André Lemes handles contentious and non-contentious issues for a broad range of clients.
‘The team seem to have a strong understanding of their client business. The discussions are centered on tax issues/opportunities relative to our industry and business, whereas, the majority of firms tend to discuss tax thesis in a more general way. They are always available and also bring insight from other firms within the same industry and business.’
‘Really good for international litigation.’
‘Vella Pugliese are very good and Antonio Carlos Guidoni Filho is brilliant for litigation.’
Santo Antônio Energia
Brookfield Energia Renovável
Grupo Di Gregorio
- Advised health and dental insurance company NotreDame Intermédica on the structuring of R$1.7bn worth of investments in hospitals, clinical centres and health insurance groups located in the State of São Paulo.
- Represented Sindicato da Indústria de Energia do Estado de São Paulo – SINDIENERGIA, a union of energy distributors, in a legal bid to cancel VAT obligations on energy that is stolen.
Vidigal Neto Advogados
Formerly known as Perlman Vidigal Godoy Advogados, Vidigal Neto Advogados handles consultancy and litigation matters for its clients, many of which are multinationals. Former practice head Matheus Bueno de Oliveira left to establish his own firm. Since publication, Rafael Balanin and Maurício Chapinoti left the firm, in June 2021.
R2C Gestora de Investimentos
Sindicato Nacional das Empresas Distribuidoras de Combustíveis e Lubrificantes (SIDICOM/PLURAL)
Odebrecht Engenharia e Construção
- Advised R2C Gestora de Investimentos on the tax implications and structuring of several investments.
Vieira, Rezende, Barbosa e Guerreiro Advogados
Vieira, Rezende, Barbosa e Guerreiro Advogados has a strong reputation for representing major companies in the oil and gas, natural resources, engineering and infrastructure sectors. This includes compliance, litigation, tax planning and transactional support. Luiz André Nunes de Oliveira leads the team, which includes litigator Breno Kingma, customs and international trade specialist Tiago Vasconcelos Severini, and tax planning expert and managing partner Rafael de Moraes Amorim.
‘The firm invests in not only legal knowledge, but also in training and developing knowledge related to industries and sectors in which they provide legal services. This facilitate the understanding of tax issues and, therefore, the creation of custom made solutions. Professionals are qualified to provide custom made advice through the understanding of unique nuances of the business.’
‘Partners Breno Kingma and Tiago Severini have developed unique skills much closer to the day-to-day activities of our company, combined with tax legislation expertise.’
Thyssenkrupp CSA Siderúrgica do Atlântico/Ternium Brasil
GÁS NATURAL AÇU – GNA
Ipiranga Produtos de Petróleo
Omint Serviços de Saúde
- Successfully represented energy company Enel Fortaleza in a tax dispute which helped cancel the collection of over R$230m in undue taxes.