Firms To Watch: Tax advisory

With a presence in both São Paulo and Rio de Janeiro, Barros de Arruda Advogados has an active tax practice covering non-contentious and contentious matters; lead partner Luiz Henrique Barros de Arruda has a ‘deep knowledge of constitutional law’ and frequently handles administrative and judicial proceedings at the federal, state and municipal levels.
Advocacia Fernando Rudge Leite is a highly rated tax boutique with a strong track record in high-profile disputes. Lead partner Paulo Eduardo Ribeiro Soares is commended for his ‘high experience, technical knowledge, and ability to conduct highly complex tax issues’.
Freitas & Vieira Advogados is an active two-partner firm founded in 2017, with lead partners Rodrigo Freitas and Rodrigo Rodrigues Leite Vieira both offering strong contentious and non-contentious support to a broad range of domestic and international clients.
Huck, Otranto, Camargo Advogados saw a sizeable team of 24 lawyers leave in February 2022 to set up new outfit HRSA Sociedade de Advogados, which fields strong credentials in indirect tax issues, advising on both non-contentious and litigation matters. The well-regarded Ana Flora Vaz Lobato Diaz and Mauricio de Carvalho Silveira Bueno are the key names to note.
Founded in March 2023 by a group of former Madrona Advogados’ attorneys, including five tax law specialists, Souza Okawa Advogados is well placed to advise on tax planning, judicial and administrative tax litigation and international taxation issues. Juliano Rotoli Okawa and Igor Nascimento de Souza are the main points of contact in the newly established tax team.
VBD Advogados is praised for its ‘high-quality’ tax team jointly led by Rodrigo Antonio Dias, who has ‘great knowledge, especially in relation to the taxation of the real estate sector‘, and Leonardo Freitas de Moraes e Castro, who is singled out for his experience in international tax matters.

Tax advisory in Brazil

Lefosse Advogados

Lefosse Advogados has a market-leading team that applies its ‘technical and practical knowledge’ to solving ‘complex tax issues’. The firm’s strong transactional, projects and capital markets practices ensure a regular flow of high-end non-contentious strategic advice in direct and indirect tax matters for domestic and international companies. Clients from an array of sectors, including healthcare, energy, infrastructure, technology and agribusiness, also benefit from a highly experienced litigation team which leads on cases at the local, state and federal levels. Gustavo Lian Haddad excels in tax litigation, while Ricardo Bolan and Gustavo Paes enjoy strong reputations for advisory matters. The ‘objective, accessible, and technical’ Ana Carolina Utimati is a strong performer in administrative and judicial tax litigation, and Vinicius Jucá, who joined from TozziniFreire Advogados in May 2022, is praised for his ‘attention and prompt response to litigation demands’. Clients also single out the ‘helpful and attentive’ partner João Paulo Muntada Cavinatto, who focuses on indirect tax issues.

Practice head(s):

Gustavo Lian Haddad; Ricardo Bolan


Testimonials

‘Lefosse Advogados assisted us very promptly and sought to resolve all doubts, including suggesting alternatives for our customs process in order to mitigate risks and reduce the tax burden. Through Lefosse, we managed to strengthen relationships with public bodies and present the company in order to seek tax benefits.’

‘Understanding of the business environment and needs combined with technical and practical knowledge applied to solving reasonably complex tax issues. The ability to present issues in a practical and accessible way to the different interlocutors, proposing solutions and bringing opportunities in a dynamic business environment, especially in the scenarios of incentive zones and the particularities of the Manaus Free Trade Zone, makes the firm stand out.’

‘Vinicius Jucá stands out for his vision and practical recommendations as a tax adviser. Attention and prompt response to litigation demands.’

‘Lefosse’s differentiator is the ease in interacting with clients. Currently, and especially in Brazil, where changes are constant and we usually need a quick response to report to shareholders, this fast and efficient communication makes all the difference.’

‘Ana Carolina Ultimati – easy, efficient and objective communication.’

‘Partner Ana Carolina Utimati is a reference.  An admirable professional. Objective, accessible, and technical. We have worked with her in several projects and her support has always been essential.’

‘A firm with excellent technical staff and personalised client service. Top-notch technological resources, generating assertive and practical reports. The commitment to diversity and inclusion practices is clearly visible.’

Ricardo Bolan is accessible, objective, and excellent.’

Key clients

Amcor


Telefônica Group


New Fortress Energy


Grupo Seves


Serasa


Asa Bank


CBA – Companhia Brasileira de Alumínio


Comgas


Hasbro


Klabin


Microsoft


Enjoei.com.br


Cummins


Stone Pagamentos


Siguler Guff


HSI Investimentos


Ambev


Cogna Educação


Oracle


Visa


Microsoft


Odebrecht


Adm do Brasil


Syngenta


Paypal


Disney Group


Procter & Gamble


Britvic


XP Investimentos


Ingram Micro


Work highlights


  • Advised ArcelorMittal on the R$2.2bn acquisition of Companhia Siderúrgica do Pecém from the Brazilian company Vale, and two South Korean companies Dongkuk and Posco.
  • Advised TOTVS on the corporate and tax structuring of the joint venture between TOTVS and Itaú to form a techfin entity.
  • Advised the Brazilian arm of China Three Gorges Group on its IPO.

Machado Meyer Sendacz e Opice Advogados

The highly rated team at Machado Meyer Sendacz e Opice Advogados is ‘extremely attentive, helpful, available and very knowledgeable of tax matters’. Cross-border and domestic tax advice is a core part of the workload, which predominantly features mandates concerning direct and indirect tax, as well as customs. The team’s advisory arm is complemented by an equally strong litigation offering that is active in a wide range of administrative and judicial claims at the municipal, state and federal levels. Litigator Daniella Zagari Gonçalves, who often represents clients from the TMT, pharmaceutical, industrial and financial services, oversees the practice, where Raquel Novais and Fernando Tonanni are names to note for consulting matters involving local and international tax. Indirect tax and foreign trade specialist Fernanda Sá Freire Figlioulo and Marco Antonio Gomes Behrndt are also noted. Non-contentious partner Fernando Colucci is highlighted for his ‘promptness and business knowledge’. The ‘super proactive’ disputes partner Camila Galvão Anderi Silva is skilled in administrative proceedings.

Practice head(s):

Daniella Zagari Gonçalves


Testimonials

‘Extremely attentive, helpful, available and very knowledgeable of tax matters.’ 

‘The team always seeks and is willing to provide better client assistance. It is proactive and focused on innovation.’

‘ Camila Galvão – Dedication and greater interactivity with the client. Super proactive, values personal meetings to better understand the company’s operation and apply it according to the clients needs.’

‘Fernando Colucci – promptness, business knowledge, and application of legislation to practice.’

Key clients

Acciona Energia Chile Spa


ADCOS


Olist


Estrella Gallicia


Ouro Fino


Gurgelmix


B3


Apple


BRF


Mercado Livre


Work highlights


  • Advised TotalEnergies on the tax aspects of a joint venture (JV) with Casa dos Ventos (CDV) to develop, build, and operate a renewable portfolio of products.
  • Assisted IG4 Capital in the analysis of the alternatives for the acquisition structure and the reorganisation that will be implemented to enable the tax amortisation of the goodwill paid upon its acquisition of EPSA .
  • Advised Lojas Le Biscuit on the tax structure of a corporate transaction involving a large retail store.

Mariz De Oliveira e Siqueira Campos Advogados

Mariz De Oliveira e Siqueira Campos Advogados is a tax boutique with a strong market reputation for contentious and non-contentious tax advice. This includes direct and indirect tax support at the municipal, state, and federal levels. Founding partners Roberto De Siqueira Campos and Ricardo Mariz De Oliveira are prominent market figures. Other names to note include Bruno Fajersztajn, Fabiana Carsoni Alves Fernandes da Silva and Marcos Engel Vieira Barbosa.

Work highlights


Mattos Filho

Mattos Filho fields an ‘exceptional’ tax team that is praised for being ‘technically prepared' to advise on complex contentious and non-contentious matters involving local and cross-border tax issues. Drawing on its strong ‘tax, financial and, to some extent, accounting knowledge', the team provides critical support to the firm’s market-leading corporate and transactional departments. Andrea Bazzo Lauletta regularly handles the tax aspects of capital markets transactions, M&A, debt deals, project finance and investment funds structures. Focused on direct taxes, Gil F. Mendes is especially active in corporate reorganisations and inbound and outbound investments. Also noted for his transactional capabilities, Flavio Mifano often assists financial institutions, insurance companies, private equity funds and Brazilian corporations with the tax implications of their deals. The firm possesses several strong customs experts, including Renata Correia Cubas and Gabriela Silva de Lemos. On the litigation front, Glaucia Lauletta Frascino has a strong track record of representing clients before the superior courts in Brazil, while Ana Paula Schincariol Lui Barreto is the key contact for Federal Administrative Court (CARF) proceedings. Other noteworthy practitioners include managing partner Roberto Quiroga Mosquera and Alessandra Gomensoro, who heads up the tax litigation group in Rio de Janeiro. Isabel Bueno is singled out for her expertise in pensions and executive compensation matters.

Testimonials

‘The firm has a high quality teams, which serves several areas with expertise. They are segregated by knowledge and this makes them specialists.’

‘Mattos Filho’s tax team is exceptional. Completely technically prepared and with deep knowledge of the market in which its clients operate, which is a very big differentiator. They are very important strategic partners.’

‘The team’s differentiator is the fact that it has tax, financial and, to some extent, accounting knowledge, which makes all the difference for the in-depth discussion of some topics.’

‘Qualified professionals and high quality team.’

‘The firm is skilled in highly complex demands, and sought after due to its technical level of good performance.’

‘The team is very attentive to the details of the process, providing us with security and always indicating the best strategy.’

Key clients

COSERN – COMPANHIA ENERGÉTICA DO RIO GRANDE DO NORTE


Philip Morris Brasil Indústria e Comércio


Companhia Brasileira de Distribuição (CBD)


Atento Brasil


Santher Fábrica de Papel Santa Therezinha


BRF


Louis Dreyfus Company Sucos


Notre Dame Intermédica Saúde


B3 – Brasil, Bolsa, Balcão


Raízen Energia


Sindicato Nacional das Empresas Distribuidoras de Combustíveis e de Lubrificantes – SINDICOM


LPS Brasil – Consultoria de Imóveis


Grupo BIG


White Martins Gases Industriais


Total E&P do Brasil


AK Operações do Brasil


Companhia Energética de Pernambuco – CELPE


Rumo Malha Paulista, current corporate name of ALL – América Latina Logística Malha Paulista


Ericsson Telecomunicações


CAOA Montadora de Veículos


Banco BTG Pactual


Bank of America Merrill Lynch Banco Múltiplo


O Boticário Franchising


Google Brasil Internet


Banco Santander (Brasil)


Grupo Pão de Açúcar


Península Participações


Gol Airlines


Intercement Participações


Johnson & Johnson


L’Oreal


XP


Pátria Investimentos


Advent International


Work highlights


  • Assisted Embraer in the business combination, through its subsidiaries Eve UAM, LLC, and Embraer Aircraft Holding, with Zanite Acquisition Corp.  for the development of eVTOL.
  • Advised the sellers and current shareholders of Grupo Big Brasil (formerly Walmart Brasil) on the company’s takeover by Atacadão (Carrefour Group).
  • Acted for Actis in the sale of its entire stake in Atlas Renewable Energy to Global Infrastructure Partners (GIP).

Pinheiro Neto Advogados

Rated for providing a ‘dynamic and efficient service’, Pinheiro Neto Advogados fields a team of ‘excellent professionals ‘who are always up-to-date with tax issues’. A popular destination for major domestic and international clients, the practice sees a strong flow of advisory work, courtesy of the firm’s market-leading corporate finance and M&A group. Luciana Rosanova Galhardo handles complex non-contentious tax matters and litigation (at the judicial and administrative levels) on behalf of clients from the pharmaceutical, automotive, financial, healthcare and cosmetic industries. Giancarlo Chamma Matarazzo specialises in local and international law issues, and Emir Nunes de Oliveira Neto is skilled in transactional matters, tax planning and high-end litigation cases. Customs work is handled by specialists such as Mauro Berenholc, while Cristiane Ianagui Matsumoto and Marcos de Vicq de Cumptich have strong expertise in social security. The litigation arm is also extremely strong: Ana Carolina Fernandes Carpinetti has a particular focus on the technology sector, which is also a notable area of expertise for Luiz Roberto Peroba Barbosa; Tércio Chiavassa is another contact for high-profile disputes before the administrative and judicial courts. Carlos Henrique Tranjan Bechara  is ‘an excellent professional, prepared to face complex tax issues’ in the context of litigation, while the recently promoted João Rafael L. Gândara de Carvalho is knowledgeable of direct and indirect tax, social security, and customs.

Testimonials

‘Pinheiro Neto is a great firm because it has a lot of technical knowledge, experience and accountability.’

‘Luciana Galhardo and her entire team stand out. They are fast, attentive, available and master the subject.’

‘Dynamic and efficient service, with excellent professionals, who are highly qualified and always up-to-date with tax issues.’

‘Carlos Henrique Bechara is an excellent professional, prepared to face complex tax issues, both in litigation and in the advisory part. He is extremely accessible and quite technical. I highly recommend him.’

‘João Rafael Gandara de Carvalho is also an excellent professional, quick in his answers and always attentive to the latest tax legislation.’

Key clients

Pátria Investimentos


B3 – Brasil, Bolsa, Balcão


Heineken


Canada Pension Plan Investment Board (CPPIB)


Bridgestone do Brasil Indústria e Comércio


Tiger Global Management


Cosan


Hapvida Participações e Investimentos


Alpargatas


Itaú Unibanco Holding


Raízen


Nubank


Softbank


J.P. Morgan


Citibank


Brookfield


Localiza


Mubadala Investment Company PJSC


Advent International


BTG Pactual Economia Real Fundo de Investimento


Work highlights


  • Representing Cosan in judicial litigation against a R$1.3bn tax enforcement claim of withholding income tax (WIT) with respect to the capital gain attributable to Exxonmobil in the alleged sale of Esso do Brasil to Cosan.
  • Acting as counsel to Construtora  Norberto Odebrecht (CNO) in an administrative proceeding against a R$4.8bn infraction notice issued by the Brazilian Federal Revenue Office.
  • Represented Vulcabras Azaleia – Ce, Calçadose Artigos Esportivos  and Grendene in two lawsuits seeking the exclusion of amounts corresponding to a tax benefit of Tax on Circulation of Goods and Services (ICMS).

Trench Rossi Watanabe

Trench Rossi Watanabe has a ‘highly qualified, multidisciplinary team,’ where both partners and associates demonstrates in-depth knowledge of tax law. The ‘excellent’ team possesses a strong track record in domestic and cross-border tax matters, with international clients benefiting from its relationship with Baker McKenzie. The firm’s work encompasses the full range of direct and indirect tax issues, including specialised support in key industries, including automotive, oil and gas, technology, consumer goods, healthcare, financial services and infrastructure, among others. Non-contentious tax matters are core areas of focus for direct tax expert Simone Musa and practice co-head Clarissa Giannetti Machado, who specialises in tax consulting on corporate income and other federal taxes. Maria Fernanda Furtado, who serves several lead oil and gas clients, is noted for her tax ‘expertise, aligned with her deep knowledge of the industry’. Department co-leader Maria Rita Ferragut leads on tax disputes at the federal, state and municipal levels, an area in which the ‘excellentRafael Gregorin also excels. Mariana De Vito is best known for her considerable expertise in social security matters.

Practice head(s):

Simone Musa; Maria Rita Ferragut


Testimonials

‘For me, what differentiates Trench Rossi Watanabe is the care in the service; the team always makes itself available to meet simple and complex demands within the expected response times.’

‘Clarissa Machado plays an excellent role in connecting the firm’s professionals with the themes that are brought up by me and my team, participating in practically every discussion.’

‘Maria Fernanda Furtado is the best tax lawyer I know. Her knowledge and expertise, aligned with her deep knowledge of the industry, makes her deservedly recognised in the market. She always presents solutions to clients, even in the most challenging and complex issues. She is always aligned with the client and always keeps the us informed about issues and next steps.’

Key clients

Suzano


Orlando Roos Comércio de Cereais


AstraZeneca do Brasil


Itaú Unibanco


Stone Pagamentos


McDermott Servicos Offshore do Brasil


BRF


Cisco Comércio e Serviços de Hardwa Software do Brasil


Banco Santander (Brasil)


IBM Brasil Indústria, Máquinas e Serviços


Amcor Flexibles do Brasil Industria e Comercio de Embalagens


Motorola Solutions


Natura & Co Holding


Procter & Gamble do Brasil


Braskem


Eaton


Bayer


Aliança Agrícola do Cerrado


Gympass – GPBR Participações


Estee Lauder Companies Inc


Transportadora Associada de Gás – TAG


Nestlé Brasil


Robert Bosch


Dell Computadores do Brasil


Springer Carrier


Bristol-Myers Squibb


SeedCorp HO Produção e Com de Sementes


BP Bunge Bionergia


M Dias Branco S A Industria Comercio De Nexa


Banco Safra


Work highlights


  • Intervened as amicus curiae on behalf of Croplife Brasil in a lawsuit filed by The Socialism and Freedom Party before the Federal Supreme Court concerning the constitutionality of federal regulations that grant tax benefit/relief for agrochemicals/agriculture defensives, as part of Brazil’s fiscal policy created to aid, boost, foster and promote production and competitiveness for the agricultural sector.
  • Prepared and filed a successful writ of mandamus for Dell in maintaining the zero rate tax of PIS and Cofins.
  • Advised Hopper on the Brazilian tax treatment of its products and activities, including review of its current structure and evaluation of its fintech products.

BMA Advogados

The ‘highly specialised’ team at BMA Advogados fields a selection of ‘extremely helpful and efficient lawyers’ who ‘provide personalised client service’. The standalone practice possesses a broad range of expertise in tax planning and litigation, handling judicial and administrative cases at every level. Lígia Regini da Silveira, a seasoned tax litigator, spearheads the practice. Another name to note for contentious matters, Maurício Faro draws on his previous experience as a judge at CARF to act for clients in complex administrative cases. The ‘committed and dedicatedHermano Notaroberto Barbosa has over two decades of experience in tax litigation before the judicial courts and administrative authorities, which is also a key area of expertise for Letícia Pelisson. José Otavio Faloppa, who focuses on non-contentious matters is also part of the core team. Matheus Bertholo Piconez is no longer at the firm.

Practice head(s):

Lígia Regini da Silveira


Testimonials

‘Highly specialised, they provide personalised client service in a dedicated manner and not just a sell service.’

‘BMA serves me exceptionally. The partners get involved in the discussions, they are always available to meet our demands, which makes the service very personal and of quality. In addition, they always bring innovative ideas and solutions to our concrete cases.’

‘The firm is made up of very competent and dynamic professionals. At every opportunity, I was always assisted by extremely helpful and efficient lawyers, considering that the services are highly complex, since they usually deal with topics that are little explored in the Brazilian legal field or arising from legislative innovations. I emphasise that, despite the high technical level of the inquiries made to the office, I always got a satisfactory answer to my queries, in addition to promptness and efficiency in the several times we worked together.’

‘Quick response and knowledge of the subject.’

‘Great team.’

Key clients

Oi


AES Brasil, CPFL Renováveis, EDP – Energias do Brasil, Engie Brasil Energia, Elera Renováveis, China Three Gorges Brasil, Enel Brasil, Light


Solvay


Banco Bs2


Omega Energia


Olivia AI


XP Inc


Sulamerica Seguros


Iguatemi Empresa de Shopping Centers


BHP Billiton


Aliansce Sonae


Pré-Sal Petróleo – PPSA


IRB Brasil Resseguros


Eleva Educação


GDM Genética do Brasil


Envision Indústria de Produtos Eletrônicos


Bacardi Martini do Brasil


Safra


Allianz SE


Hashdex


Via


(Confidential names)


Cimento Tupi


GOL Linhas Aéreas and Interprint (Valid Group)


CBR 040 Empreendimentos Imobiliários (from Cyrela’s group)


AB FOODS BRASIL


L’Oreal


Walmart


Makro


Klabin


Work highlights


  • Advised Oi on the tax aspects involving the sale of its optic fiber net assets to Globenet, a subsidiary of BTG Pactual.
  • Assisted target company Sulamerica and its controlling shareholders in the tax matters related to its business combination with Rede D’Or, Brazil’s largest hospital group.
  • Advising to Aliansce Sonae on the tax aspects of its merger with its competitor brMalls, completed on January 2023.

Demarest Advogados

The tax team at Demarest Advogados stands out for its ‘always impeccable service and deep knowledge of the subjects’. The strong bench of lawyers offers expertise across all contentious and non-contentious tax disciplines, often acting for household companies in large-cap transactions and proceedings before the superior courts. Indirect tax specialist Douglas Mota, who is a key contact for clients from the retail, manufacturing and electricity industries, leads the team. Direct tax expert Carlos Eduardo Orsolon specialises in tax planning, tax restructuring and administrative litigation, while newly promoted partner Roberto Casarini is active in transactional matters and praised for his ‘technical quality and speed of service’. Thiago Amaral is singled out for his experience in administrative litigation and ‘huge knowledge of the market’. Other key individuals include Marcello Pedroso, a name to note for payroll tax, Victor Lopes, who focuses on customs issues, Marcelo Salles Annunziata and Priscila Faricelli, both of whom concentrate on judicial disputes. Since publication, Mauricio Barros has left the firm.

Practice head(s):

Douglas Mota


Testimonials

‘Client service and expertise in the most diverse areas of Brazilian and international law.’

‘The great difference between Demarest and its competitors is the always impeccable service and deep knowledge of the subjects dealt with.’

‘The tax department at Demarest is extremely good, with the best professionals in the market, always acting proactively, identifying the best opportunities for us, as well as carrying out the best consultations and opinions thinking from the company’s perspective.’

‘The partner Thiago Amaral is an example of a professional. He is extremely dedicated to his clients, and has a huge knowledge of the market.’

‘Partners Roberto Casarini is a professional who values the technical quality and speed of the services he provides.’

‘Partner Carlos Eduardo has a unique ability to translate tax risks into practical impacts on clients’ businesses.’

‘We felt extremely safe with the support and at all times, from scheduling the meeting to invoicing, the service was perfect.’

‘Carlos Eduardo Orsolon is extremely competent and committed to the excellence of work.’

Key clients

Daikin


Sky


Syngenta Proteção de Cultivos Ltda


Madepar


Citibank


Sindicom


Falabella / Construdecor


MRV


Companhia Nitro


Fortbrasil


JOKR


Grand Cru/Evino


Banco Inter


3M


Instituto Democracia e Sustentabilidade


Diebold Nixdorf (Procomp)


Diageo


Chevron Oronite


Nike


Jaguar / Land Rover


Bayer


Vale


Mosaic


Itaú


BTG Pactual


Work highlights


  • Acted for Sky in a dispute involving CIDE (Contribuição sobre Intervenção no Domínio Econômico).
  • Advised Viveo on the tax aspects of multiple corporate acquisitions.
  • Representing ABPI as amicus curiae in the leading case to avoid services taxes over assignments of trademark use.

Sacha Calmon e Misabel Derzi Consultores e Advogados

Technical quality’ and ‘impeccable service’ are hallmarks of the well-regarded tax boutique Sacha Calmon e Misabel Derzi Consultores e Advogados, which provides ‘academic experience aligned with the best professional practice’. Based in Belo Horizonte, the firm is best known for its strong track record in administrative and judicial litigation, including disputes before CARF and the highest courts in Brasília. In addition to contentious matters, the firm also assists domestic and international clients in direct and indirect tax planning. André Mendes Moreira, a key relationship partner for several domestic and international clients seeking advice on tax litigation and non-contentious issues, and the ‘distinguishedValter De Souza Lobato, who excels in judicial and administrative proceedings, jointly lead the team. Direct tax specialist Fernando Moura and litigator Tiago Conde are also highly rated.

Practice head(s):

André Mendes Moreira; Valter de Souza Lobato


Testimonials

‘In addition to technical quality, the firm provides impeccable services. Valter Lobato and the team understand the particularities of the client’s business, the market, and act in a differentiated way in the construction of tax solutions, whether in risk mitigation or in the search for opportunities.’

‘Valter Lobato – distinguished professional, due to the attention given to the cases, mobilisation of the team in the exquisite handling of the processes, and out-of-the-box solutions.’

‘Firm that provides services of excellence in the tax and fiscal area.’

‘Academic experience aligned with the best professional practice. The team always meets case law and legislative innovations.’

Key clients

Banco de Desenvolvimento de Minas Gerais – BDMG


JSS Empreendimentos e Administração


Construtora Novolar


Work highlights


  • Assisted Construtora Novolar with an appeal on an enforcement action against the Brazilian Federal Tax Authority.
  • Acting for JSS Empreendimento e Administração in a writ of mandamus against the Tax Authority of the municipality of Betim, state of Minas Gerais.
  • Representing Banco de Desenvolvimento de Minas Gerais (BDMG) in a multimillion-dollar lawsuit against the collection of Social Security Financing Contribution (COFINS) levied by the Federal Tax Authority over the client’s 2010 and 2011 revenues.

Tauil & Chequer Advogados

The ‘outstandingly responsive’ team at Tauil & Chequer Advogados is popular with clients for its ‘excellent level of technical knowledge’ in tax, its ‘extensive experience in procedural strategy, and focus on results’. The firm handles the full range of domestic and international tax matters, with the cross-border element strengthened by its association with Mayer Brown. The team is regularly instructed by major oil and gas clients, and its litigation expertise covers the administrative and judicial courts. Non-contentious work extends to direct and indirect tax issues, as well as customs law. On the consulting side, Guido Vinci, who is often instructed by domestic and international clients from the consumer goods, energy, pharmaceutical, infrastructure, TMT and financial sectors, and Flavia Cavalcanti demonstrate ‘great technical knowledge’. Clients also rate founding partner Ivan Tauil and customs and foreign trade specialist Carolina Bottino, who have a wealth of experience acting for oil and gas clients, and the ‘responsive, timely, communicative, and extremely technically thoughtful’ disputes partner Eduardo Maccari Telles.

Practice head(s):

Ivan Tauil; Guido Vinci; Eduardo Maccari Telles


Testimonials

‘The firm has been outstandingly responsive to our needs and understands our business. They further bring the right level of technical expertise and appropriate experts to the conversation.’

‘Eduardo Telles is our contact and drives the firm’s reputation for us. He is responsive, timely, communicative, and extremely technically thoughtful.’

‘The entire Tauil team is always available to meet the various demands that our company has in different areas. A committed and competent team that understands the needs and priorities of the client, and delivers a job with high quality and details inherent to the activity.’

‘Technical and profound knowledge of the lawyers, seriousness in dealing with matters and cordiality.’

‘What makes this firm unique is the technical quality of the professionals, combined with a very pleasant experience where we were always served efficiently and feel valued by the firm. In addition, the fact that the firm is associated with Mayer Brown is a very big advantage, since we are a multinational company that benefits from the possibility of being able to engage Mayer Brown offices that have specific knowledge of the local legislation of several countries around the world .’

‘Partner Flávia Cavalacanti and partner Guido Vinci stood out a lot, always delving into the topics covered, demonstrating great technical knowledge in various areas of tax and corporate law. In addition, they were always available and provided excellent services.’

‘It is a firm with an excellent level of technical knowledge in the tax area, with extensive experience in procedural strategy and focus on results.’

‘Ivan Tauil and Carolina Bottino have excellent technical knowledge in their area of expertise combined with extensive experience in procedural strategy. They are available whenever needed.’

Key clients

Sony Mobile


Tim


Midea Group


Pirelli


Mars Group


Groupe SEB


Vibra Energia  (current corporate name of Petrobras Distribuidora )


Ricoh Brasil


Tereos Acúcar e Energia


TotalEnergies EP Brasil


Schlumberger Serviços de Petróleo Ltda and other entities of the group.


Veolia Water Technologies (Suez Water Technologies)


Petronas Petróleo Brasil


Agrícola Xingu


Aliança Agrícola do Cerrado


Abbott Laboratories


Centro de Tecnologia Canavieira


Ibitu Energia


Mercury Renew


Atlas Renewable Energy


Bic Amazonia


Vibrantz Technologies


Karpowership Brasil Energia


Atlantic Trading and Marketing


Telesat Brasil Capacidade de Satélites


OneSubsea do Brasil Serviços Submarinos


Paragon Offshore (NEDERLAND)


Mylan Brasil Distribuidora de Medicamentos


Work highlights


  • Working with Banco Genial in a competitive bidding procedure carried out by BNDES concerning the privatisation of Eletrobrás, including advice on the tax aspects of the deal structure.
  • Advised the CNOOC Group on the tax aspects of the acquisition of Petrobras’ 5% stake in the production sharing contract of the Búzios field.
  • Defended Vibra Energia in a tax foreclosure filed by the State of Amapá charging ICMS (State VAT) due to diesel sales.

Ulhôa Canto, Rezende e Guerra Advogados

Ulhôa Canto, Rezende e Guerra Advogados advises domestic and international clients on the entire spectrum of direct and indirect tax issues. The team is well positioned to offer high-end support in contentious and non-contentious matters at the municipal, state and federal levels. The practice also possesses strong credentials in related areas such as social security, employee compensation plans and M&A. Carlos Alberto Alvahydo De Ulhôa Canto, Luis Claudio Gomes Pinto  and Rodrigo Brunelli Machado are the main points of contact in the tax department.

Work highlights


Veirano Advogados

Veirano Advogados is praised for its ‘impeccable work partnership’ and ability to explain tax matters in ‘a simple and easy way’. The firm is considered ‘a great partner in tax litigation’ where it ‘takes an innovative stance’. On the contentious front, co-head Filipe Richter excels in administrative and judicial litigation, which is also an area of expertise for Raphael Roberto Caropreso, whose practice covers indirect and direct tax. With extensive experience in M&A, corporate reorganisations and transfer pricing, fellow co-leader Marco Monteiro is skilled in tax planning matters and administrative proceedings. Clients also rate Andre Carvalho, who is especially known for his oil and gas expertise. Bruno Habib Negreiros Barbosa is another lead name for tax consulting and planning. Since publication, Matheus Bertholo Piconez has joined the firm from BMA Advogados.

Practice head(s):

Marco Monteiro; Filipe Richter


Testimonials

‘Veirano has been a great partner in tax litigation, in support and partnership. In the presentation of proposals, it has taken an innovative stance in the sense of closing opportunities, with the objective of serving the companies of the group.’

‘Filipe Richter is always available, seeking to assist us in decision-making and clarify doubts.’

‘Veirano was a pleasant surprise.  The service was excellent. The fees are very competitive (cost/benefit).’

‘I highlight André Carvalho from the Rio de Janeiro office. In addition to his high technical level, the service is always friendly. In addition, on several occasions they made themselves available for very short-term calls with teams in Brazil and Germany.’

‘Veirano has an impeccable work partnership and is always very connected to the purpose of its clients. The tax area always brings important discussions that are explained in a simple and easy way for everyone to understand.’

‘Marco Monteiro and Raphael Caropreso stand out in serving companies, always offering compatible solutions for each business.’

‘Client dedication. Knows how to deliver business-oriented work and how to do risk assessment and help in decision-making.’

‘Excellent professional training and ease in interacting with clients. Always available and ready to help – Marco Monteiro, Bruno Habib, Raphael Caropeso are recommended.’

Key clients

Salus Participações


Siemens Gamesa Renewable Energy


Perdue AgriBusiness


Grão de Gente


Salus Participações


Metha


Ufinet Brasil


Prometeon Tyres


Vero Internet


Sencinet Telecomunicações


SKY


Microsoft


Cobasi


Volvo


Flextronics


BT – British Telecom


Philip Morris


Sony Corporation


Banco Genial


Banco Santander


Oliveira Trust


BRF


Jaguar


Siemens Energy


VCI | Aramis


Work highlights


  • Assisted Aramis in the review of the company’s operation to obtain tax efficiency and mitigate the problems caused by the decision rendered by the Supreme Court which upheld the understanding that no ICMS is due on the transfer of goods between establishments belonging to the same company.
  • Advised BRF on the review of the tax issues associated with the modification of the depreciation method used by the company for corporate income tax purposes.
  • Advised Ingenico on three ICMS cases worth over R$300m.

Bichara Advogados

Recommended for the ‘promptness and quality’ of its service, and ‘the attention and involvement of the team’, Bichara Advogados handles the full spread of contentious and non-contentious tax matters, with strong offices in São Paulo, Rio De Janeiro, and Brasília. Francisco Carlos Rosas Giardina regularly represents clients from an array of industries in high-stakes judicial and administrative disputes. Tax litigation is a core specialism for the recently promoted Bruno Matos Ventura. Founder and managing partner Luiz Gustavo Bichara is well known for his tax consulting expertise, while Chede Suaiden excels in social security issues. Customs matters are the domain of Giuseppe Melotti. A key contact for the TMT, oil and gas, construction and industrial sectors, Mattheus Reis Montenegro handles both contentious and consulting tax mandates, while Murillo Allevato is particularly well versed in tax planning in the technology and financial segments. Pedro Teixeira De Siqueira, Sandro Machado Dos Reis, Thiago de Mattos Marques and senior associate Eduardo Borges Pinho are other noteworthy tax practitioners.

Practice head(s):

Chede Suaiden; Bruno Matos Ventura; Francisco Carlos Rosas Giardina; Giuseppe Melotti; Luiz Gustavo Bichara; Mattheus Reis e Montenegro; Murillo Allevato; Pedro Teixeira de Siqueira; Sandro Machado dos Reis; Thiago de Mattos Marques


Testimonials

‘The promptness and quality of the legal services provided, as well as the attention and involvement of the team, even in the not so complex demands, make the firm stand out.’

‘The firm maintains a monitoring approach to major topics, providing the company with a briefing routine. Demonstrates technical knowledge and strategic suggestions for tax issues.’

‘Sandro Reis is always very available and has mastery of the details of the demands.’

Key clients

Telefonica


CPFL Energia


Supermercados Guanabara


CGG


Carrefour


Ambev


Gerdau


Light


Continental


ABRASCE (Association of Brazilian Shopping Malls)


Votorantim


Granja Faria


Grupo Soma


Natura


Multiplan


J&F


Bradesco Seguros


Concremat Engenharia e Tecnologia


Construcap


Hitachi Energy


Wilson Sons Group


Localfrio


Evolution Power Partners


VLI Logística


Gen Fertilizantes


Mover Participações


Work highlights


  • Advised FENASEG regarding the wrongful collection of ITCMD.
  • Assisted ABRASCE in the drafting and issuing of amendments to the three main Brazilian Tax Reform bill proposals.
  • Advised Equinox Gold on the judicial and administrative defence of the right of using a special customs regime called Drawback despite the theft of goods.

BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados

Tax boutique BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados is commended for its ‘highly qualified staff, quick service’ and 'technical knowledge'. Covering direct and indirect tax, international taxation and customs, the team handles contentious and non-contentious tax mandates on behalf of a diverse client roster, including companies from the pharmaceuticals, paper and pulp, IT, manufacturing, renewables and media sectors. The group is under the joint leadership of five practitioners: José Luis Ribeiro Brazuna, who specialises in local taxes and customs law; direct tax expert Ciro César Soriano De Oliveira; litigator Katia Soriano de Oliveira Mihara, who is the trusted adviser to several chemicals and technology clients; Sérgio Pin Junior who is singled out his experience in non-contentious and contentious matters involving indirect tax; and Cristiano Frederico Ruschmann, a strong performer in tax consulting and litigation work concerning the IT segment.

Practice head(s):

José Luis Ribeiro Brazuna; Ciro Cesar Soriano de Oliveira; Cristiano Frederico Ruschmann; Sergio Pin Junior; Katia Soriano de Oliveira Mihara


Testimonials

‘Ciro and Katia are partners and have always been very helpful in assisting us in tax administrative and legal matters.’

‘Firm with highly qualified staff, quick service and online control of processes.’

‘Partners with a lot of technical knowledge. Ciro Soriano stands out.’

Campos Mello Advogados in cooperation with DLA Piper

Campos Mello Advogados in cooperation with DLA Piper has a highly experienced tax team comprised of ‘reliable lawyers’, who are adept in indirect and direct taxation, tax planning, restructurings and contentious matters. Clients operating in a variety of sectors, notably technology, energy, mining, life sciences and agribusiness, regularly turn to the practice for advice on the tax aspects of cross-border transactions. The versatile team is jointly led by litigator Humberto Marini, who has notable experience in oil and gas-related tax issues, and Alex Jorge, who advises on cross-border transactions, tax planning, transfer pricing, and M&A-related taxation. Renato Lopes da Rocha fields a strong reputation in contentious matters. Flavia Ganzella, who joined from Felsberg Advogados in November 2022, reinforced the group’s tax litigation capabilities. Victor Kampel left the firm in June 2023.

Practice head(s):

Humberto Marini; Alex Jorge


Testimonials

‘The Campos Mello team has a very direct and simple language, which allows a person who is not in the area of law to understand it easily.’

‘Good follow-up of cases and reliable lawyers. Flávia Ganzella is recommended.’

‘The services have been performed with in-depth knowledge of our business, and always with a complete and prompt response.’

Key clients

White Martins


John Textor (investor in Botafogo SAF)


Eastman Chemical


Gemini Energy


Starboard Restructuring


GR Serviços e Alimentação


Hurb Techonology


Combe


Hyatt (Rio JV Partners Participações Ltda.)


Lego


Rheem Manufacturing


Novo Nordisk Farmaceutica do Brasil


Booking.Com


Wartsila


Stanley Black & Decker Group


Work highlights


  • Assisting Nestlé Brazil with the applicability of the newly enacted treaty between Brazil and Switzerland to end double taxation between both countries.
  • Assisting Eneva with tax issues related to the acquisition of the Porto de Sergipe power plant.
  • Acting for the Maritime Agency in administrative and judicial claims related to tax infraction notices.

Cescon Barrieu

Cescon Barrieu is home to a ‘highly specialised and up-to-date team’ that is distinguished by its ‘agility’ and ability to ‘bring alternatives and innovative ideas’ for its clients’ tax issues. The firm provides comprehensive expertise in direct and indirect tax matters, and frequently assists with the structuring of strategic M&A deals and infrastructure projects. High-end litigation at the state and federal levels is another core area of activity for the group, which is present in several core industries, such as pharmaceuticals, consumer goods, retail, oil and gas, and education. Founding partner Roberto Barrieu, whose specialisms include tax planning, transactional matters and litigation, is at the helm of the team. On the litigation side, Hugo Barreto Sodre Leal, André Alves de Melo and Rodrigo Bevilaqua are the names to note. Carolina Romanini Miguel stands out for her in-depth knowledge of indirect tax and customs matters, while Rafael Santos is particularly noted for his experience in managing the tax aspects of cross-border M&A, capital markets and project finance transactions. Since publication, Mauricio Barros and a team of two associates have joined from Demarest Advogados, effective as of December 2023.

Practice head(s):

Roberto Barrieu


Testimonials

‘Elements that distinguish the team include its agility in the response and preparation of legal materials.’

‘The firm maintains a highly specialised and up-to-date team. The professionals demonstrate a high degree of knowledge in their areas of activity and carry out their activities with great attention to the client and to the details of the business.’

‘Carolina Romanini Miguel provides differentiated advice, standing out for both her knowledge and care in knowing the particularities of the client’s business.’

‘Quality service, specialising in tax.’

Key clients

Via Varejo


Hemava


Bradesco


Log-in


PetroRio


Edenred


CFL


Merck


Giga


Brookfield


Work highlights


  • Obtained a final favourable decision for Via Varejo in the Superior Chamber of the Administrative Tax Court (CSRF) involving the amortisation of goodwill related to its acquisition by Companhia Brasileira de Distribuição (CDB – Grupo Pão de Açúcar).
  • Advised Petro Rio on the tax aspects of its merger with Dommo Energia.
  • Advised an investment fund managed by affiliates of Brookfield Asset Management on the acquisition of carved-out assets from the RAC (rent a car) and used car sales operations of Unidas Aluguel de Carros.

Dias De Souza Advogados Associados

Dias De Souza Advogados Associados is a popular choice for clients across multiple industries engaged in tax litigation at the municipal, state and federal levels. The firm has a deep bench of experienced and versatile tax partners, including Hamilton Dias de Souza, Mário Luiz Oliveira da Costa, Hugo Funaro and Douglas Guidini Odorizzi.

Gaia Silva Gaede Advogados

Rated for providing an 'excellent personalised service', Gaia Silva Gaede Advogados advises on direct and indirect tax issues, and customs matters from its offices in São Paulo, Rio de Janeiro, Belo Horizonte, Curitiba and Brasília. Contentious work features prominently on the workload, with lawyers regularly representing clients in administrative and judicial claims. With over three decades' experience in tax law, Enio Zaha regularly acts for domestic and international clients from the construction, retail, pharmaceuticals and insurance sectors. Gerson Stocco de Siqueira specialises in tax planning, frequently advising on the tax aspects of M&A, restructurings and shareholder agreements. VAT and tax compliance expert Alexandre Tróia Menezes da Silva takes the lead on consulting matters. Other names to note for non-contentious tax issues include Henrique Gaede and Heitor Cesar Ribeiro. Flávio Augusto Dumont Prado and Ana Paula Faria da Silva are two of the main litigation partners. The versatile Gustavo Damazio de Noronha handles a mix of consulting and litigation matters for oil and gas, maritime and services clients.

Practice head(s):

Enio Zaha; Gerson Stocco de Siqueira; Flávio Augusto Dumont Prado


Testimonials

‘Team commitment, technical knowledge and familiarity with the oil and gas industry. Client relationship is way above average, always available and open to dialogue.’

‘A highly qualified firm that offers innovative services and proximity to the client, creating a synergy that facilitates work and gains in terms of tax, corporate and labour activities.’

‘Excellent personalised service. Availability and fully satisfactory results, with engagement of the team, which is highly qualified, exceeding expectations on several occasions.’

Key clients

Cummins


Positivo Tecnologia


Ebanx| Instituição de Pagamentos


AGCO


Baker Hughes Energy Technology do Brasil


Electrolux do Brasil


Renault do Brasil


Bram Offshore Transportes Marítimos


Bunge


Chevron Brasil Petróleo


Companhia de Navegação Norsul


BRF


Rumo


Engie Brasil Energia


Lojas Renner


Nestlé


Nike


Panasonic


Samsung


Construtora Queiroz Galvão


Cryovac


Furnas – Centrais Elétricas


Grupo Energisa


Grupo Pão de Açúcar


IBM


Log In


Mercado Livre


Tupy


Denso do Brasil


SBM Offshore do Brasil


Takeda Pharma


Unimed


Work highlights


  • Represented WTSA in a multi-million tax audit regarding its income tax.
  • Advised Renault do Brasil on a writ of mandamus concerning the avoidance of ICMS taxation.
  • Acted for Furnas – Centrais Eletricas in a lawsuit concerning a corporate income tax assessment.

KLA Advogados

KLA Advogados has a strong group of ‘very experienced professionals, with in-depth knowledge’ of tax law. Commended for its expertise in direct and indirect tax, including litigation and advisory matters, the group is well versed in federal, state and municipal taxes, and related areas, such as social security contributions. With considerable experience in income tax and international taxation, co-founder Henrique Lopes provides advisory and administrative litigation support to a variety of corporate clients. Victor Polizelli is a key contact for tax consultancy matters, including corporate taxes, international taxation and transfer pricing. The ‘extremely capable and calmJosé Flávio Pacheco handles customs and indirect issues with ‘intelligence and strategic reasoning’. Felipe Omori is strong in judicial litigation.

Practice head(s):

Henrique Lopes


Testimonials

‘It is a differentiated firm from the point of view of being always close to clients, and proactively presenting alternatives.’

‘José Flávio Pacheco – partner responsible for the indirect taxes area – is an extremely capable and calm person, with intelligence and strategic reasoning; Felipe Omori – lawyer responsible for the judicial litigation area – is technical and direct.’

‘Availability and technical capacity to provide the necessary support to the client.’

‘Very experienced professionals, with in-depth knowledge of the subject and super available to clients.’

‘The service is very effective and the firm has helped the company in various indirect and direct tax matters, and litigation.’

‘Highly qualified lawyers, availability of partners, prompt service and good solutions presented. Over the last few years, KLA has provided us with great support in tax litigation.’

‘Henrique Lopes – high availability, in-depth knowledge, good solutions presented in all areas of tax.’

‘Very experienced professionals, with in-depth knowledge of the subject and extremely available to clients.’

Key clients

DirectTV Group/ Sky


Abbott


General Mills


Freudenberg Group


Lear Corp.


European Energy and Nordic Power Partners


Avaya


Mercado Livre


The Kraft Heinz Company


Newell Brands


Cinemark


Boston Scientific


IAC Group


Aliança Navegação e Logística


Adler Pelzer


Guardian Industries


Imovelweb Comunicação


Bloomin’ Brands


AbbVie Farmacêutica


Allergan Produtos Farmacêuticos


Credit Suisse Hedging-Griffo Corretora de Valores


Shiseido do Brasil


Shoulder


Hewlett-Packard Brasil


Cielo


PromonLogicalis Tecnologia e Participações


DoTerra Cosméticos Brasil


ByteDance Brasil Tecnologia.


Lobo de Rizzo Advogados

Lobo de Rizzo Advogados is a popular choice for direct and indirect tax matters, where it represents domestic and international companies in disputes and non-contentious issues. ‘Composed of professionals with experience in several sectors‘, including financial services, transport, energy, retail, life sciences, and food and beverages, the department has also developed a strong niche in transfer pricing matters, where partner Alexandre Siciliano Borges is particularly active. Eduardo Martinelli Carvalho concentrates on indirect tax matters, while Andrey Biagini predominantly handles administrative and judicial tax disputes. Mariana Lima, Maria Carolina Bachur, Marcelo Bez Debatin Da Silveira and Bruna Camargo Ferrari are other tax specialists to note in the team.

Practice head(s):

Alexandre Siciliano Borges; Andrey Biagini Brazao Bartkevicius; Eduardo Martinelli Carvalho; Marcelo Bez Debatin da Silveira; Mariana Miranda Lima


Testimonials

‘Lobo de Rizzo Advogados has the personality and understanding of the client as its most important characteristic, making it unique in comparison to other law firms in the market. They always and in any situation try to put themselves in the client’s shoes, seeking the best solution, whether in matters of law or in terms of costs and fees. The teams are composed of professionals with experience in several sectors and who are easy to access, from the partner to the junior lawyer. This brings security to the customer.’

‘Eduardo Martinelli, Alexandre Siciliano and Maria Carolina Bachur seek to understand the client’s needs and, above all, discuss ideas without wanting to impose a concept or format.’

‘Highly technical and available team.’

Key clients

Nestlé Brasil


EY


BRF


Leão Alimentos


General Motors


Burger King


Novartis


Dia Brasil


Unilever


Abbott/St Jude Medical


Goodyear


Roche


Becton Dickinson


Heinz


MSD


Work highlights


  • Advising DHL Logistics on the tax implications of a logistics service project.
  • Advising General Motors on the defence of infractions notices issued by the Municipality of São Caetano do Sul for the improper collection of ISS (municipal tax on the provision of services).
  • Acting for Abbott and St. Jude Medical in lawsuits filed against several Brazilian states aiming to avoid the collection of ICMS (Tax on the Circulation of Goods).

Machado Associados

The well-structured tax team at Machado Associados, which covers all the core disciplines, is singled out for its transactional capabilities, drawing on the firm's strong ‘M&A professionals [who] have in-depth knowledge of Brazilian tax legislation’. Tax disputes before administrative and judicial courts also feature on the group's workload, which is populated by instructions from clients operating in the infrastructure, energy, cosmetics and public sectors. Practice head Júlio de Oliveira, who focuses on indirect tax and tax litigation, and litigator Daniel Lacasa Maya possess a ‘deep knowledge of IPI, PIS, Cofins and ICMS legislation’. Indirect tax and customs expert Gabriel Caldiron Rezende is also considered an ‘invaluable asset to any and all clients’. Isabel Bertelotti, Ana Lucia Marra and Stephanie Makin are recommended for their expertise in non-contentious direct tax and international taxation matters.

Practice head(s):

Júlio de Oliveira


Testimonials

‘The M&A professionals have in-depth knowledge of Brazilian tax legislation. They are cordial and quick in responding to the issues presented. They promote events aimed at clarifying confusing issues for taxpayers, in addition to supporting us with theses of interest to our sector.’

‘Daniel Lacasa Maya and Júlio de Oliveira are professionals with deep knowledge of IPI, PIS, Cofins and ICMS legislation. They present innovative solutions for resolving issues.’

‘The firm returns in a very good time, has a great understanding of the client’s operations and usually gives us very effective feedback.’

‘Tax litigation services provided with excellence. Welcoming, cordial and qualified staff.’

‘Gabriel Caldiron Rezende and Julio de Oliveira – the two names of Machado that always serve us. Top professionals who accompany the client throughout the processes. This direct involvement of Gabriel and Júlio is an invaluable asset to any and all clients.’

‘Machado Associados has a team with extensive experience in tax law and many with double training in related areas, such as accounting and economics, which add value to the service provided and the solutions presented. The partners are highly technical and qualified in their areas of activity, they have in-depth knowledge of their clients’ businesses and are always available to meet the demands presented.’

‘Isabel Bertoletti – accountant and senior consultant in direct taxes, with extensive experience in tax matters and corporate reorganisations in Brazil and abroad. She monitors her clients’ business very diligently and quickly indicates solutions and alternatives to meet the demands presented.’

‘The great difference of Machado e Associados, in addition to a team of excellent professionals, is the prompt response to demands, always with clear, objective theses pointing out the best paths for a defense that optimises risks and maximises gains.’

Key clients

Natura Cosméticos


CCR


Wobben Windpower (Enercon Group)


Sanofi Aventis


Philips


Colgate


BDF Nivea


Rolim Goulart Cardoso Advogados

Standing out for the ‘high technical knowledge of its partners’, Rolim Goulart Cardoso Advogados advises on the gamut of mandates, including direct and indirect taxes. Showcasing a strong track record in both non-contentious issues and litigation, the department acts for numerous leading companies and trade bodies in the technology, telecoms, energy, agribusiness, and manufacturing industries. Founding partner Joao Dácio Rolim enjoys a strong reputation in the market. Clients also rate the ‘very collaborative’ partners Daniela Silveira Lara and Luis Felipe Campos, both strong on the advisory side. Alessandro Mendes Cardoso is recommended for his work in social security law, while Cristiano Viotti has a strong focus on indirect taxation. Luciana Goulart Ferreira, who has over twenty years’ experience in tax law, is also noted.

Practice head(s):

João Dácio Rolim


Testimonials

‘We make extensive use of Rolim’s tax litigation team. It is a very focused and competent team in procedural matters and has our full confidence in the conduct of our processes.’

‘Daniela Silveira Lara – in addition to her extremely high technical capacity, she is an accessible partner with a very good preventive response time.’

‘The firm stands out, in my view, due to the high technical knowledge of its partners in the various areas of business law, as well as the interdisciplinary application of this knowledge to its clients. Allied to this, the firm charges very competitive fees in relation to its direct competitors.’

Key clients

BASF


ArcelorMittal Brasil


McDonald’s


Furnas Centrais Elétricas


Globo Comunicação e Participações


Heineken Brasil


Siemens


Ingeniería y Construcción Sigdo Koppers – ICSK BRASIL


ADM do Brasil (Archer Daniels Midland)


Helibrás – Airbus Helicopters


Ciber (Wirtgen Group)


Zurich Seguros


Sonda Brasil


Sada Transportes e Armazenagens


Fiat Chrysler Automóveis


Gerada and Gerdau Açominas


Coteminas


Cemig


Raízen Combustíveis


CPFL Energia


Telefônica


O Boticário


Brazilian Association of IT and Communication Companies (BRASSCOM)


Work highlights


  • Representing Furnas in a motion to stay execution against the Federal Government for the cancellation of IRPJ and CSLL debts.
  • Advising Telefônica on a tax assessment notice issued by the Municipality of São Paulo to demand the Tax on Services of Any Nature (ISSQN) levied on value-added services, consulting, administration, co-billing and advertising services.
  • Advising Brasscom, the Brazilian Association of Information Technology and Communication Companies, on an action aiming to prevent ICMS on digital services.

Stocche Forbes Advogados

The specialist tax team at Stocche Forbes Advogados offers a comprehensive service to major domestic and international clients. The team has a strong focus on indirect tax and customs issues, where partners such as Paulo César Teixeira Duarte Filho have developed a solid reputation among clients in key sectors, most notably the oil and gas, and automotive industries. Tax specialists also provide critical support in high-value domestic and cross-border M&A transactions, infrastructure projects, restructurings and capital markets deals. Renato Coelho leads on direct tax and international tax planning matters, and works closely with several up-and-coming partners in this area, including Daniel Abraham Loria and Renato Stanley. Senior associate Andreza Ribeiro is another name to note on the tax consultancy side.

Practice head(s):

Renato Coelho; Paulo Duarte


Testimonials

‘The firm stands out for its availability to deliver quality and efficient services, and a consequentialist view of what is under analysis, including indicating material/financial impacts according to the tax scenarios faced.’

‘Excellent advice; objective and assertive presentations; clear content; continuous client contact.’

‘A lot of technical knowledge of various topics, which adds a lot to the service provided. They work side by side with the client bringing the best solutions.’

‘Renato Coelho – with surprising knowledge, likes to be challenged and always brings solutions to the problems presented to him.’

‘Andreza Ribeiro – very intelligent and helpful.’

Key clients

Mubadala Development Company


C6 bank


Whirlpool


Essilorluxottica


Intercement


Duracell


Companhia de Gás de São Paulo – COMGÁS


Continental


Red Bull do Brasil


Medtronic


TozziniFreire Advogados

TozziniFreire Advogados fields a strong team of tax lawyers who are ‘very well prepared technically’ and ‘always available for any discussions, whether simple or complex’. Contentious and non-contentious advice is provided across all of the key tax disciplines, including direct tax, indirect tax and customs law. Gustavo Nygaard jointly leads the team with Renata Emery, who is ‘very analytical and profound in her analyses’ of tax planning, litigation and cross-border transactions. Noted for his 'excellent communication' skills, Jerry Levers de Abreu has a keen focus on indirect taxation, while Erlan Valverde has developed a good name for corporate tax. Other lead partners include Ricardo Maitto, who is especially active in assisting multinationals (with a special focus on the pharmaceutical sector) in corporate reorganisations, M&A and strategic tax litigation, and Thiago Medaglia, ‘a professional with a vast repertoire in the tax sphere’, including customs and social security matters. Lisandra Pacheco stands out for her in-depth knowledge of indirect taxes and global trade.

Practice head(s):

Renata Emery; Gustavo Nygaard


Testimonials

‘The firm pays special attention to detailing the business so that the advice is adequate. When the need for interaction with other colleagues is identified, it is promptly provided.’

‘Ricardo Maitto – technical knowledge, personalised advice and availability.’

‘In addition to tax/customs expertise, the team has specific and in-depth knowledge of the client’s business segment, bringing a comprehensive view to the discussion.’

‘The firm is composed of professionals who are very well-prepared technically and always available for any discussions, whether simple or complex.’

‘I highlight Thiago Medaglia, a professional with a vast repertoire in the tax sphere and who is characterised by being objective, hands-on and focused on finding the best solution for the client.’

‘TozziniFreire’s tax team acts precisely, understanding the characteristics of our business and seeking solutions that adhere to the business model, always focused on risks and opportunities.’

‘Jerry Abreu is always available and has excellent communication skills.’

‘Renata Emery: high technical quality, very analytical and profound in her analyses, brings a holistic view with related arguments, exploring the best alternatives. Lisandra Pacheco: high technical quality, deep analysis in complex environments.’

Key clients

Whirlpool


Diageo


Banco Bradesco


nestlé


Posco E&C


Klabin


Eurofarma


SAAB


comgás


Lundin Mining


BRF


JAMEF


SPAL (Coca-cola Femsa)


cosan


Equinox Mining (Pilar De Goiás)


Jaguar Land Rover


Crown


GRU AIRPORT


Saab AB


Porto Seguro


Naval Group


SBA Torres


Colgate Palmolive


Comerc Energia


Hyundai


Ontex


Magazine Luiza


Hyster-Yale


Swissport do Brasil


Femsa


Ensco


Bauducco


TCS – TATA Consultancy Services do Brasil


JAMEF Transportadora


Work highlights


  • Assisting Hyster-Yale Materials Handling in the design and tax planning of a new line of business.
  • Assisting GE Healthcare in the review of its Brazil operations including how to approach taxation for imported equipment containing software as well as local sales in general.
  • Successfully representing Cosan before the Superior Court of Justice in a case which overturned the unfavourable tax decisions of the São Paulo Court of Appeals.

ASBZ Advogados

ASBZ Advogados fields a dedicated tax department that is present in a wide range of industries, but particularly rated for its ‘unique technical expertise in the technology sector’. Well-regarded practice head Alexandre Gleria is backed by a strong team of partners, including litigators Adriana Passaro and Adriano Gonzales Silveiro, who regularly represent clients before the judicial and administrative courts. The ‘very accessible’ Antonio Moreno, a key contact for the technology segment, is praised for his ‘quick and correct answers’. Danilo Leal is dedicated to non-contentious matters, covering international taxation and indirect tax.

Practice head(s):

Alexandre Gleria


Testimonials

‘The department has high technical capacity.’

‘Antonio Moreno is a very accessible partner who provides quick and correct answers.’

‘Unique tax technical expertise in the technology sector.’

Key clients

Clash / Prime Mutant


ByteDance Tiktok


AGI


Uber


United Airlines


Marsh McLennan


Meta / Facebook


Hasbro


JP Morgan


Emirates Airlines


Cielo


Symrise Aromas e Fragrâncias


Banco PAN


Associação Brasileira dos Assessores de Investimento.


Associação Escola Graduada – Graded The American School of São Paulo


Qantas Airlines


Mead Johnson


Yazaki do Brasil


Work highlights


  • Advised Uber and Cornershop on the tax aspects of their post-acquisition integration in Brazil.
  • Advised Facebook on the tax and transfer pricing implications in Brazil related to the changes in US tax legislation.
  • Assisting Koerich in a case before the Federal Administrative Tax Court concerning the tax responsibilities of its managers.

Ayres Ribeiro Advogados

Ayres Ribeiro Advogados has an ‘excellent and collaborative, technical team’ of ‘highly qualified and helpful professionals’. Clients appreciate the ‘direct involvement of partners in discussions’, and the team’s coverage of ‘practically all taxes and contributions’. With offices in São Paulo and Belo Horizonte, the practice provides legal support in direct and indirect tax-related risk assessments, planning and optimisations, and often represents clients in judicial and administrative cases before the local, state and federal courts. Based in São Paulo, Gilberto Ayres Moreira and Claudia Cristina Dos Santos Abrosio are ‘excellent professionals and stand out in handling strategic issues’. In the Belo Horizonte office, Fernando Westin leads on tax litigation matters, while associate Marcelo Correa oversees non-contentious work.

Practice head(s):

Gilberto Ayres Moreira


Testimonials

‘They know the details of our area of expertise very well, bringing many inputs, opportunities and legal certainty. Always very up-to-date. The firm has a very dedicated team, with assertive professionals who know our business and area of expertise very well. Direct involvement of partners in discussions, which does not occur in all firms.’

‘Fernando Westin knows the topics very well from a technical point of view, finding excellent solutions and bringing viable alternatives with legal security. Very proactive and with new ideas. Gilberto Ayres Moreira also knows our business very well, bringing good recommendations for the proposed challenges. Claudia Abrosio is an excellent professional, who delivers the best results.’

‘Excellent, collaborative, and technical team.’

‘Gilberto Ayres and Claudia Abrosio are excellent professionals and stand out in handling strategic issues.’

‘Highly qualified and helpful professionals.’

‘I have a lot of contact with Marcelo Correa who always assists with enthusiasm and professionalism.’

‘Excellence and speed in service, with great knowledge of tax aspects, covering practically all taxes and contributions.’

‘Claudia Abrosio has a great academic knowledge, and a great vision of finance, business and accounting, which helps a lot in deliveries. Fernando Westin, a specialist in tax litigation, has great knowledge of the subject and business, which helps a lot in defences and searches.’

Key clients

SEB do Brasil


SAGA Medição


Mene e Portella Publicidade


B.E.M. Brazilian Eletric Motors


Companhia Brasileira de Distribuição


Sendas Distribuidora


Tieer


Companhia de Locação das Américas (Locamerica/Unidas)


Lógica Engenharia


Capricórnio Têxtil


Fator Seguradora


Algar Telecom


Empiricus Research


Yamaha


Zurich Santander Brasil Seguros


Spraying Systems Do Brasil


CSI Leasing


Corcan Tecnologia


Empresa 1


PIF PAF


EssilorLuxottica


CENIBRA


NSK


Forvia


Rima


Globalbev


Coca-Cola FEMSA


Idemia


Heineken


Fortaleza de Santa Teresinha Agricultura e Pecuária


Sequoia Properties


Work highlights


  • Assisting IDEMIA with a tax infraction notice issued by the Federal Tax Authorities to collect Corporate Income Tax, Social Contribution on Net Income ( CSLL).
  • Defending EssilorLuxottica in a motion filed by the Municipality of Barueri (São Paulo) to reverse a previous decision that allowed the client to not pay tax on franchise services.
  • Representing Cenibra in a lawsuit filed against the Brazilian Tax Authorities to recover taxes imposed on exported products.

Cascione Pulino Boulos Advogados

Cascione Pulino Boulos Advogados is home to a tax practice that ‘combines technical excellence with a practical and pro-business approach’. With in-depth knowledge of direct and indirect tax matters, the team is also well placed to advise on more specialised areas, such as customs and social security. The group is often instructed in corporate and finance transactions, as well as administrative and judicial proceedings at the municipal, state and federal levels. Luca Priolli Salvoni handles both tax and social security matters, with a special emphasis on corporate reorganisations and M&A. Rafael Vega Possebon is singled out for his experience in litigious proceedings before the superior courts. Clients also rate the ‘extremely technical, proactive and approachable associateGabriel Baccarini.

Practice head(s):

Luca Salvoni; Rafael Vega


Testimonials

‘Cascione’s tax team combines technical excellence with a practical and pro-business approach that I have rarely seen in the market. With an excellent understanding of our business and in-depth knowledge of the issues that impact us, combining security with innovative solutions, it is a pleasure to be served by the team.’

‘Partners Luca Salvoni and Rafael Vega, as well as associate Gabriel Baccarini, in addition to technical excellence and deep knowledge of the issues that are part of our challenges, also have a practical, pro-business approach focused on long-term relationships, with solutions that prioritise the client and generate value in the short and long term.’

‘Excellent professionals, high technical level and very good vision of the whole matter.’

Key clients

Ferroport Logística


Capgemini


Sherwin Williams


Prumo Logística


Porto do Açu


C&A


Fast Shop


Sofape Filtros / Tecfil


Editora Planeta DeAgostini


Pirelli


Natural One


Rocha Terminais


Comexport Trading


Ultra Group


Censosud


Cummins


BR Properties


Gripmaster/Laguna


IG4 Capital Investimentos


Prometeon Tyre Group


GEF Investment Fund


Açu Petróleo / Vast Infraestrutura


Teknia


Itseg Seguros


Anglo American


Armac


Corredor Logística e Infraestrutura


Emcasa


Copi


Work highlights


  • Advising Flow City on a major development project close to Jericoacoara beach.
  • Assisting Solfacil in multiple tax challenges.
  • Advising Prumo Logística on tax issues linked to a green hydrogen plant and a solar power plant project.

Castro Barros Advogados

The experienced tax lawyers at Castro Barros Advogados are ‘always available and prepared to solve clients’ problems’. Clients benefit from well-stocked offices in Rio de Janeiro and São Paulo providing support in a variety of direct and indirect tax consultancy and litigation issues. This includes advice on transfer pricing and cross-border tax matters. The firm's tax litigation practice is led by Andre Gomes De Oliveira, who is also skilled in tax planning. Litigator Daniela Duque Estrada regularly represents clients before the judicial and administrative courts. The ‘very dedicated, intelligent and attentiveGabriel Manica Mendes de Sena  is another individual to note for contentious matters at the municipal, state and federal levels. Leandro Canarim and Thiago Motta undertake both tax consulting and litigation work.

Practice head(s):

André Gomes de Oliveira; Daniela Duque Estrada; Gabriel Manica; Leandro Canarim; Thiago Motta


Testimonials

‘It is a competent firm that works in full partnership with the client. It is formed by the best lawyers in Brazil, especially in the tax area, who are always available and prepared to solve clients’ problems.’

‘The firm presents meticulous work that is attentive to the demands of the client. The partners and other lawyers on the team are always available to deal with issues.’

‘Gabriel Manica is very dedicated, intelligent and attentive. He is committed to the client’s demands and attentive to decisions and new legislation that may impact the company.’

Key clients

Oi


União de Lojas Leader


Intertek do Brasil


Abril Comunicações


Tim


Essilor Luxottica


Casa & Vídeo


Tex Courier (Total Express)


Nutreco


Olympus


Dias Carneiro Advogados

Dias Carneiro Advogados fields a well-regarded team that handles contentious and non-contentious tax and customs matters. The firm acts for a large spread of domestic and international clients, assisting them with related issues at the municipal, state and federal levels. Key partners include Antonio Amendola, the versatile Maurício Chapinoti and Rodrigo Maito Da Silveira, who is active in tax planning.

Work highlights


Felsberg Advogados

Felsberg Advogados has a ‘very technically qualified’ tax team with ‘a deep understanding of the legal framework’. Tax advice linked to major insolvencies and restructurings is a core focus for the practice, which is also skilled at handling complex judicial and administrative proceedings. Anna Flávia De Azevedo Izelli Greco, who leads on tax litigation matters, also advises on customs issues and M&A due diligence. Tax litigation and consulting are core areas of activity for Rodrigo Prado Gonçalves, while the recently promoted Gabriel Paranaguá is entirely devoted to non-contentious tax mandates. Practice head Ivan Campos is particularly noted for his considerable experience in the telecoms sector. Former partner Flavia Ganzella is no longer at the firm. Rafael Macedo Malheiro left the firm in February 2024.

Practice head(s):

Ivan Campos; Anna Flávia de Azevedo Izelli Greco; Rodrigo Prado Gonçalves


Testimonials

‘The team is very technically qualified, with a deep understanding of the legal framework. We feel well taken care of and they are always available when we need them. Another important point is the real proactivity of the team members.’

‘Gabriel Paranaguá: excellent knowledge of tax law, precise insertions and comments relevant to our business. He is proactive, always seeking to bring us solutions.’ 

‘It is a complete firm, where you have all the support areas with full knowledge.’

‘The team is specialised, always looking to bring us news from the tax world. It provides efficient services.’

‘Anna Izelli always responds quickly, demonstrating that she knows the market and theses with great expertise.’

‘Firm with a very good reputation, acts proactively with technical knowledge and excellent services.’

‘Gabriel Paranaguá – proactive and with great knowledge of tax issues.’

‘Rodrigo Prado – great knowledge of the tax area’

Key clients

Paranapanema


Grupo Gaia/Planeta


World Resources Institute


CVC Corp


Fundação Orquestra Sinfônica do Estado de São Paulo – OSESP


Iguasport (Decathlon)


Centurylink Comunicações do Brasil


Boehringer Ingelheim do Brasil Química e Farmacêutica


Arris Indústria Eletrônica do Brasil (Commscope)


T4F Entretenimentos


Eutelsat Group


Bettercollective


Work highlights


  • Successfully represented Eutelsat do Brasil in a judicial claim that recognised it was not subject to ICMS in the provision of satellite services.
  • Advised Paranapanema on the tax aspects of the $479m debt restructuring that was not subject to judicial reorganisation.
  • Assisting Kanjiko do Brasil Indústria Automotiva in an administrative dispute with the state tax authorities over the payment of ICMS.

Fleury, Coimbra & Rhomberg Advogados

Fleury, Coimbra & Rhomberg Advogados has a ‘technically excellent’ tax team noted for ‘its helpful professionals’ and the ‘good availability’ of its partners. On the non-contentious front, the group assists with M&A transactions, corporate reorganisations, joint ventures and commercial agreements. The litigation side is equally active at the municipal, state and federal levels. The firm has good international credentials, with specialist partners tackling jurisdictions such as the US, Canada, Germany and Austria. A reference for policy-making matters, Eduardo Fleury focuses on corporate tax, indirect tax and related litigation. Marcelo Coimbra is a key contact for German and Brazilian clients. Rodrigo Lazaro manages the tax litigation team, while international tax expert Philippe Jeffrey provides assistance to Brazilian and multinational companies in domestic and cross-border transactions. Senior associate Rodrigo Minhoto regularly acts in administrative and judicial tax lawsuits.

Practice head(s):

Eduardo Fleury; Marcelo Coimbra; Philippe Jeffrey; Rodrigo Lazaro


Testimonials

‘Good availability of partners.’

‘They are technically excellent, in addition to having super helpful professionals, who even understand the company’s operation.’

‘Rodrigo Minhoto – service and kindness.’

Key clients

Ultra Group


Xylem


Smiths Group


Mann+Hummel


Columbus Mckinnon


Sun Chemical


ITT Goulds Pumps


Wisetech Global


Henkel Ag&Co Kgaa


Top Cau Chocolates


Techint Engenharia e Construção


Zenvia Mobile Serviços Digitais


Yuny Incorporadora


Esplane Espaços Planejados


Cellep Idiomas


STEC Participações  (SOLINFTEC)


Smurfit Kappa do Brasil Indústria de Embalagens


Jungheinrich Lift Truck Comércio de Empilhadeiras


Jampp Veiculação de Publicidade


Data-H Tecnologia e Ciência de Dados


Reach Investments Group


World Bank


Tendências Consultoria Integrada


Work highlights


  • Representing Smurfit Kappa in a tax dispute before the Supreme Court.
  • Representing Henkel in a lawsuit challenging its ICMS rate.
  • Advising Esplane Espaços Planejados on the reduction of tax burden linked to social contributions (PIS and Cofins) credits on expenses related to credit card fees, marketing and vehicles for freight.

Huck, Otranto, Camargo Advogados

Commended by clients for its ‘highly qualified professionals who provide a personalised, flexible and agile service’, Huck, Otranto, Camargo Advogados has a standalone tax practice with a strong focus on tax litigation and consultancy. The ‘very efficient and technically qualifiedMarcelo Muratori handles contentious and non-contentious matters in addition to wealth planning. Paulo Cesar Butti Cardoso has good credentials for all forms of direct taxation advice. Tax litigator Otávio Dias Ferraz Paixão and Barbara Weg are also active in this space. Disputes partner Amanda Salis Guazzelli is praised for her ‘exemplary attitude’.

Practice head(s):

Paulo Cesar Butti Cardoso; Marcelo Muratori


Testimonials

‘The firm is made up of highly qualified professionals who provide a personalised, flexible and agile service.’

‘We had the pleasure of working with the partner Marcelo Muratori, who is a very efficient and technically qualified professional.’

‘From my first contact I was advised always with great attention, professionalism and competence. After the first briefing meeting, the entire team seemed very capable and interested in getting the job done.’

Key clients

Sumitomo Chemical


Clariant


Eli Lilly


Elanco Saúde Animal


Portage Confeccções


Skinstore (Medbeauty)


Frigol


Leão Engenharia


Batata Dipz


Aussel Comércio de Urnas Funerárias


MCAgro


Dipz Alimentos


Galax Pay


Maringá Passagens e Turismo


Saint-Gobain


Vulcabras


Editora Sol


Radio Mix


Since


Di Genio & Patti


Ibitirama


Heartman House


LH Rio


Expedia


Work highlights


  • Assisted CIATC in the analysis of the new programme created by the Brazilian government to encourage the growth of the events sector following the Covid-19 pandemic.
  • Represented Medbeauty in a lawsuit aimed at reframing the tax classification of an imported product for skin care (E.P.T.Q. Lidocaine).
  • Representing Clariant in several lawsuits filed to challenge tax collections considered unconstitutional, such as the Contribution for Intervention in the Economic Domain known as “CIDE-Remessas”, levied on remittances abroad.

Krakowiak Advogados

Krakowiak Advogados is a well-regarded tax boutique with strong credentials in administrative and judicial disputes. Leo Krakowiak is a key partner within the team, which is also active in non-contentious matters.

Work highlights


Rayes & Fagundes Advogados Associados

Rayes & Fagundes Advogados Associados has a multifaceted team that is ‘always willing to discuss, guide and assist its clients' in direct and indirect tax consultancy and litigation matters. ‘Quick response’ and ‘comprehensive knowledge’ are hallmarks of the practice, which has strong connections to the IT and technology segments, and stands out for its ‘in-depth knowledge and direct action in the pharmaceutical sector’. Key team members include founding partner Ronaldo Rayes, who handles litigation and advisory matters, and the equally versatile Bruno Aguiar. Litigators Maria Teresa Zambom Grazi and Ana Cristina Maia Mazzaferro  are also ‘excellent professionals'.

Practice head(s):

Ronaldo Rayes; Bruno Aguiar


Testimonials

‘One of the firm’s biggest differentiators is its in-depth knowledge and direct action in the pharmaceutical sector, which allows for assertive and preventive guidance to clients. In addition, the firm works towards building and maintaining the relationship with the client, always prioritising their needs and urgencies. Finally, the team is always willing to discuss, guide and assist its clients with daily challenges.’

‘Lawyers Bruno Aguiar, Maria Teresa Zambom Grassi and Ana Cristina Maia Mazzaferro stand out mainly for their availability, interest, technical knowledge, commitment and sense of responsibility towards clients and their respective operations. They always serve us with the greatest promptness. They have strong knowledge of the pharmaceutical sector.’

‘Quick response, comprehensive knowledge of the issues that we submit for analysis and evaluation by the firm and its collaborators. Application of solutions and sharing of important alternatives for solving demands.’

‘Bruno Aguiar, Maria Teresa Zambom Grazi and Ana Cristina Maia Mazaferro are excellent professionals, attentive, and knowledgeable of the problems faced by the company and solicitous. 

Key clients

Eurofarma laboratórios


Dell


Nike


IBM


Via varejo


Ecorodovias


Boehringer Ingelheim


União Química


Guerbet


Torrent


United Medical


Vifor


Zambon


ABC da Construção


Work highlights


  • Assisting DSM in a tax deficiency notice issued by the Federal Tax Authorities, and in the transfer of pricing adjustments related to IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit).
  • Representing Sindusfarma in a lawsuit seeking a court order to remove the limitations involving the PAT (Workers’ Meal Programme) and the Corporate Income Tax (IRPJ).
  • Advising Dell Computadores do Brasil on a fine it received due to a failure to collect ISS (Municipal Services Tax) on standard software transactions.

Siqueira Castro – Advogados

Siqueira Castro – Advogados is ‘an excellent law firm, with high quality services and professionals’. Tax is a core component of its offering, with specialist lawyers spread throughout its impressive Brazilian office network, including in São Paulo, Salvador and Rio de Janeiro. The firm handles litigation and consultancy work at the municipal, state and federal levels for clients operating in key sectors, such as construction, retail, agribusiness, life sciences and technology, among others. Maucir Fregonesi Junior, who is experienced in cross-border mandates involving the US, UK and France, and Marluzi Andrea Costa Barros, who regularly acts in judicial and administrative proceedings, jointly oversee the department. Gabriela Miziara Jajah manages a large portfolio of administrative and judicial tax lawsuits.

Practice head(s):

Maucir Fregonesi Junior; Marluzi Andrea Costa Barros


Testimonials

‘Siqueira Castro is an excellent law firm, with high quality services and professionals. The answers to the demands are fast and with a high technical level.’

‘Gabriela Jajah and Maucir Fregonesi Junior are very friendly and have an excellent technical level.’

‘The firm has solid and deep technical legal knowledge in all areas and branches of law, always guiding us to resolve the issues, businesses, problems and disputes presented.’

Key clients

Flextronics International Tecnologia


Bull Group


Teleperformance CRM


Cotecna Serviços


Laboratórios Pierre Fabre Do Brasil


Prefab Construções Prefabricadas


Peugeot Citroen Automóveis Do Brasil


Construções E Comércio Camargo Corrêa


Cooperativa Agroindustrial do Estado do Rio de Janeiro


Novus do Brasil Comércio E Importação


Electro Vidro


Midol Mineração Dolomita


Petrobras Transporte


Fernandez  Indústria de Papel


Elekeiroz


Motorola Solutions


Almaviva Do Brasil


Work highlights


  • Representing Prefab Construções Prefabricadas in various tax foreclosures filed by the General-Attorney of National Treasure.

Souto Correa Advogados

Souto Correa Advogados fields a strong team of tax specialists with ‘an exceptional technical background’. Based in Porto Alegre and São Paulo, the multifaceted team handles a combination of litigation, consulting, customs and regulatory matters, covering direct and indirect tax. Anderson Trautman Cardoso handles litigation and customs issues, while André Luiz Da Silva Gomes, who possesses ‘deep technical tax knowledge’, is largely focused on non-contentious issues, including social security. Judicial and administrative tax litigation are some of Fernando Ayres‘ legal specialisms. Henry LummertzGiacomo Paro and Pedro Demartini are also noted for their wealth of experience in tax contentious matters. Associate João Paulo Velkis provides consulting and litigation support to clients from the energy, technology, transport and construction sectors.

Practice head(s):

Anderson Trautmann Cardoso; André Luiz da Silva Gomes; Henr Lummertz; Giacomo Paro; Pedro Demartini; Valter Tremarin Junior


Testimonials

‘The professionals at this firm have an exceptional technical background. In addition, the responses are always well-founded and seek to meet clients’ demands. The availability of professionals to help is also highlighted. They actually look into the issues and try to resolve them in a way that makes the client comfortable and satisfied.’

‘Giácomo Paro and Fernando Ayres stand out for their competence, technical background and willingness to make the client fully understand the issues.’

‘André Gomes has deep technical tax knowledge. He is a problem-solver, understands the business and is very knowledgeable of accounting techniques.’

‘Excellent legal knowledge, combined with timely service and the ability to meet 100% of client demands.’

Key clients

Lenovo Tecnologia Brasil


NTT Brasil


Pearson Education


Atvos Agroindustrial


Santo Antônio Energia


Quinto Andar


Braskem


Samsung


Dell


99 Tecnologia


Medabil


Casa dos Ventos


Casio


Unifértil


Buser


Acciona


Construtora Norberto Odebrecht


Consórcio Odebrecht Via Engenharia


Consórcio Monte Belo


Sanofi-Aventis


Centro Nacional de Tecnologia Eletrônica Avançada CEITEC


CERAN – Companhia Energética Rio das Antas


Knauf Isopor da Amazônia


BRK Ambiental


Work highlights


  • Represented Mori Minas Newco I Energia Solar and other companies that are part of the UFV Manga I.II Consortium in a tax dispute.
  • Assisted Capitale in a voluntary disclosure to pay the social contributions without fine and, later, in the filing of the writ of mandamus.
  • Represented Usina Conquista do Pontal S in a lawsuit aiming to cancel a tax assessment regarding Value-Added Tax (ICMS).

Sperling Advogados

The ‘very knowledgeable’ tax team at Sperling Advogados is noted for always assisting clients ‘with great professionalism’, and bridging the gap between ‘very technical matters and practical actions tailored to the corporate environment’. International and domestic clients across key industries, most notably automotive, chemicals, fashion and manufacturing, regularly turn to the practice for support in non-contentious and litigation matters, including cross-border trade and customs concerns. Co-head Marcio Sperling, characterised by his ‘credibility, reliability, proactivity and strategic vision’, specialises in international taxation, while fellow co-leader Fábio Piovesan Bozza has extensive experience in domestic and cross-border tax planning and transactions. Senior associate Daniela Ribeiro De Andrade is singled out for her ‘exceptional work’ and ’great technical capacity’. Mariana Bittar Ferreira de Aguiar is also recommended for tax litigation.

Practice head(s):

Marcio Sperling; Fábio Piovesan Bozza; Daniela Ribeiro de Andrade; Mariana Bittar Ferreira de Aguiar


Testimonials

‘Daniela Ribeiro stands out as a professional who is attentive to clients, using language that is easy to understand for people who are not in the field .’

‘Sperling Advogados has been assisting us promptly and always with great professionalism.’

‘Sperling Advogados has a highly qualified team that is always prepared to meet the demands of the client. Its professionals are attentive and always accessible.’

Key clients

Voith Group


Degesch Group


Helm Group


Edag Engineering


Dräger Group


Döhler Group


Mitsubishi Chemicals


Henniges Automotive


J.A. Rezende Group


Hugo Boss


IMI Precision Engineering (Norgren)


Borgwarner


Amvac


Hitachi


Oyster HR


PeopleWare


Work highlights


  • Advised Henniges Automotive on the most tax efficient path to closing a factory in Brazil.
  • Assisted Amvac in conducting a customs audit and in the defence of the infraction notice challenging the tariff code of 11 products.
  • Acted for Voith Group in administrative and judicial tax proceedings involving several tax deficiency notices.

Utumi Advogados

Utumi Advogados is a ‘great boutique tax firm’ with an ‘excellent, technical team’ of ‘collaborative’ lawyers. Founding partner Ana Cláudia Akie Utumi, whose ‘experience, speed and knowledge’ are rated by clients, is the trusted adviser to several corporate and individual clients seeking assistance in international taxation, transactional matters and litigation. The firm advises an impressive range of domestic and international companies on contentious and non-contentious matters related to direct and indirect taxes. ‘One of the top‘ destinations for the discussion of tax issues concerning high-net-worth individuals, the firm is also well known for its wealth management capabilities. The highly rated Camila Abrunhosa Tapias is considered ‘excellent in the area of tax litigation’. Clients also acknowledge the ‘highly professional and promising’ associate Pedro Paulo Bresciani.

Practice head(s):

Ana Claudia Utumi


Testimonials

‘Excellent technical team. Participatory and collaborative.’

‘Ana Utumi and Camila Tapias are excellent, technical partners.’

‘Utumi Advogados is one of the top destinations for when we discuss taxation of high-income people.’

Key clients

Colgate-Palmolive


Solistica Transportation (FEMSA group)


SPAL Indústria de Bebidas (Coca-Cola)


Dufry do Brasil Duty Free Shop


Makro Atacadista


Heineken


Kangu Tecnologia


Mundial


Votorantim Energia


Robert Bosch


Companhia Brasileira de Alumínio (CBA)


Roche Produtos Químicos e Farmacêuticos


DHL


Grupo Fischer


Sanmina-SCI do Brasil


NEC Latin America


TTB Indústria e Comércio de Produtos Metálicos


Keune Brasil


M Dias Branco


Phisalia


Dox Metais


Coim


Melting Artefatos de Borracha


Toyster Brinquedos


Synthesis Indústria e Comércio de Mobiliário


Inter Group (Banco Inter and Inter Distribuidora de Valores Mobiliários)


Studio Arthur de Mattos Casas Arquitetura e Design


Sharp Pesquisa e Estratégia


MGNT Comunicação


Work highlights


  • Representing Solistica, part of FEMSA Group, in two cases pending before the Supreme Federal Court concerning exchange contracts on the entry of Foreign Direct Investment in Brazil, and the right to recover the amounts paid in the last five years.
  • Defending Cervejarias Kaiser Brasil in a tax assessment issued by the Brazilian Federal Revenue Secretariat to recover IRPJ and CSLL.
  • Advised Leonardo on the tax aspects of the sale of its armed vehicles to the Ministry of Defence.

Vella Pugliese Buosi e Guidoni Advogados

Vella Pugliese Buosi e Guidoni Advogados is commended by clients for ‘seeking operational and technical excellence, while communicating assertively both with tax and judicial authorities’. The team handles a broad spread of litigation and consulting work, with a strong emphasis on direct and indirect taxes at every level. The firm is popular with major international companies and its association with Dentons makes it a strong choice for cross border-matters. Lead partners Antonio Carlos Guidoni Filho and Ricardo Braghini, who is particularly experienced in the agribusiness sector, have ‘great technical knowledge of tax issues’ conveyed in an ‘understandable language’. Companies from the electricity segment regularly seek André Ricardo Lemes's advice on tax advisory and litigation matters. Other key individuals include senior associate Carlos Eduardo de Biasi, litigator Helena Vicentini de Assis, Juliana Martins Skolimovski Gaia Da Silveira and associate Thamirys Scapin who ‘work in incredible harmony’.

Practice head(s):

Antonio Carlos Guidoni Filho


Testimonials

‘Vella Pugliese Buosi e Guidoni Advogados is a unique firm due to its proximity to the client, as it shows an interest in meeting the needs of the contracting party and not just closing a job proposal. In addition to trained professionals, the firm practises flexible prices that make hiring possible.’

‘The partners that stand out are Antonio Carlos Guidoni Filho and Ricardo Braghini, for their demonstration of great technical knowledge of tax issues, understandable language, agile service and for the security that is presented in the works.’

‘A team committed to meeting the needs of the client, seeking operational and technical excellence, while communicating assertively both with tax and judicial authorities, as well as with users of process update reports (for example), who sometimes have no technical knowledge either with regard to substantive or procedural law.’

‘Juliana Silveira (partner), Helena Vicentini (partner) and Thamirys Scapin (associate) work in incredible harmony to serve us in a timely and assertive manner.’

Key clients

Amazon Transportes


Ambridge Europe Limited


Atvos Agroindustrial


Banco Bradesco


Banco Citibank


BTG Pactual


Canopy Growth Brasil Biomedical


Cerdia Brasil Industria e Comercio


CPFL / State Grid


Colombo Agroindústria


CTEEP – Companhia de Transmissão de Energia Elétrica Paulista


Energisa Group


The Walt Disney Group


Foxconn Interconnect Technology Limited


Fraport Brasil


Gavilon do Brasil Comercio De Produtos Agricolas


LOLC Holdings


Longping High – Tech Biotecnologia


Patria Investimentos


Rivalry Corp


Sabic Innovative Plastics South America – Industria e Comércio de Plásticos


SAF Holland do Brasil


Santo Antonio Energia


Timbro Trading


Totvs


Usina de Açucar Santa Teresinha


Usina Santo Antonio


Verisure


ViTerra


Zebra Technologies


Banco Santander Brasil


Citibank Distribuidora de Títulos e Valores Mob


Copagaz (Copa Energia)


Forta Holdco


Generator And Motor Services Of Pennsylvania(Brush Americas)


Marilan Alimentos


State Grid Brazil Power Participações


Tiktok


Vodafone Automotive Telematics


Work highlights


  • Assisting Fraport with the administrative discussion of  several tax assessments requiring the payment of the property tax and urban territorial tax (IPTU) in relation to properties assigned to it by the Federal Government for the provision of services.
  • Representing Energisa in a lawsuit filed to cancel a State VAT (ICMS) tax assessment concerning its acquisition of fixed assets needed to build the Energisa Tocantins power grid.
  • Successfully representing ESPN at a first administrative level in order to cancel tax assessments related to income taxes over royalties paid in intragroup transactions.

Vieira, Rezende, Barbosa e Guerreiro Advogados

Vieira, Rezende, Barbosa e Guerreiro Advogados fields a tax department comprised of ‘highly up-to-date and technically qualified professionals’. The practice has a strong client base working across key industries such as energy, infrastructure, logistics and mining, who benefit from the firm’s expertise in contentious and non-contentious direct and indirect tax matters. Customs law is another core focus, particularly for partner Tiago Vasconcelos Severini. Luiz André Nunes De Oliveira, who acts for major domestic and international corporations in tax regulatory issues, transactional matters and litigation, jointly leads the team with Rafael De Moraes Amorim, who focuses on tax consulting and planning. Clients also rate the ‘extremely capable and available’ tax litigator Bruna Barbosa Luppi. Breno Kingma has notable strength in administrative and judicial disputes.

Practice head(s):

Luiz André Nunes de Oliveira; Rafael de Moraes Amorim


Testimonials

‘They are extremely competent, analytical and detail-oriented professionals. Even the partners are always involved in the demands, contributing to the resolution of issues.’

‘Vieira Rezende’s tax team has highly up-to-date and technically qualified professionals, who always seek to assist the client with questions raised in a very responsible manner and with a focus on practical results.’

‘Rafael Amorim has a didactic language, and provides effective solutions focused on the needs and reality of everyday life. Bruna Luppi is extremely capable and available. She has high theoretical, doctrinal and jurisprudential knowledge.

Key clients

Unimed Petrópolis


Unimed Leste Fluminense


Vale


Valia (Vale’ Pension Fund)


Graham Packaging do Brasil


Rede Supermarket


General Electric


Ternium


Enel Distribuidora Rio


Gas Natural Açu – GNA


Adecoagro


Unipar Carbocloro


Climatempo


Grupo SEB


Granel Química


Fertilizantes Tocantins


Omint Serviços de Saúde


BW offshore


Shell


MODEC


ABESPetro


Saipem


Previ


Schlumberger Serviços de Petróleo


Samarco


Yduqs


Wilson Sons


Siemens


Coca-Cola


TotalEnergies


Altera do Brasil Serviços Marítimos


Ampla Energia


C&A Modas


NFX Combustíveis de Marítimos


Nippon Express Do Brasil


Sapura Energy Do Brasil


Work highlights


  • Obtained a favourable second-level decision for Associação Brasileira das Empresas de Serviços de Petróleo – ABESPETRO and Associação Brasileira de Empresas de Exploração e Produção de Petróleo e Gás – ABEP in a leading case involving the enactment of the Legislative Decree concerning the grant of a Special Regime of REPETRO within the State of Rio de Janeiro.
  • Providing legal assistance to Samarco in several tax matters involving a $9.5bn debt restructuring plan.
  • Assisted Ceiba/Breitener in the review of all its current corporate, tax and financial structures.

Abe Advogados

Abe Advogados is an ‘excellent firm’ with a ‘highly qualified, updated and competent’ team of tax lawyers. Equally strong in contentious and non-contentious matters, the practice acts for a broad base of domestic and international clients. Gustavo Barroso Taparelli provides ‘deep technical and business knowledge’ in the context of complex judicial and administrative tax claims. Clients also highlight recently promoted partner Maira Cristina Santos Madeira for her ‘excellent technique‘ and ‘high quality work’. Focused on corporate tax, tax planning and structuring, Juliana Cardoso leads the well-regarded consultancy side of the practice.

Practice head(s):

Gustavo Taparelli; Maira Cristina Santos Madeira; Juliana Cardoso


Testimonials

‘The technical quality, agility in the return and organisation skills differentiate this firm.’

‘Maira Cristina Santos Madeira – helpful, creative and always gets the point across quickly and clearly.’

‘I highlight the high quality of the services provided and understanding of the client’s business and  market. The strategic vision is always focused on the best solution for the client.’

‘Gustavo Taparelli is a lawyer with deep technical and business knowledge, always available to support our company. In addition, he is a professional who is extremely trusted by both this legal manager and our board of directors for his ethical, professional attitude and partnership over the years.’

‘Maira Cristina Santos Madeira has excellent technique, performs high quality work, has a strategic vision, communicates clearly, objectively and quickly.’

‘Excellent firm that is highly qualified, updated and competent.’

Key clients

Sony Brasil


Metalúrgica Schioppa


Ihara Indústrias Químicas


Companhia Brasileira de Tecnologia para E-Commerce (VTEX)


Delta Tanques Armazéns Gerais (Delta Group)


Penske Logistics do Brasil


Agrícola Famosa


Pravaler


Amcel – Amapá Florestal e Celulose


Dow Brasil Indústria e Comércio de Produtos Químicos Ltda. and Dow Brasil Sudeste Industrial  (Dow Group)


Work highlights


  • Advising Sony Brasil on a tax analysis of the storage of its products.
  • Advising Amcel – Amapá Florestal e Celulose on a tax assessment related to fines concerning a special export regime.
  • Representing Metalúrgica Schioppa in a lawsuit to annul a charge by the State of São Paulo linked to its purchase of goods.

Almeida Advogados

Almeida Advogados ‘stands out not only for the technical knowledge of its tax team, but mainly for the communication with its clients’. Tax litigation is a key area of strength for the firm, which is regularly involved in high-value municipal, state and federal-level claims involving direct and indirect tax. The team is also adept in non-contentious matters linked to M&A, incorporations and other forms of commercial agreement. Practice head Rodrigo Petry Terra, whose expertise encompasses tax, customs and social security law, and associate Fabio Catta Preta Casella, who is active in tax planning and litigation, are ‘extremely competent and qualified for any and all tax matters’.

Practice head(s):

Rodrigo Petry Terra


Testimonials

‘Excellence in service; well-trained team; quick response to requested demands; coherent and understandable language.’

‘Agility and international recognition.’

‘The services provided by Almeida Advogados through its partner Rodrigo Petry are exceptional. Always very helpful and active, they have been helping us a lot in everything we need involving tax law.’

‘Rodrigo Petry – always very active, constantly updates us on new topics and relevant changes in legislation/jurisprudence.’

‘Almeida Advogados stands out not only for the technical knowledge of its tax team, but mainly for the communication with its clients. The service, in addition to being extremely qualified, is always fast and communication is always clear.’

‘The tax area of Almeida Advogados is extremely competent and qualified for any and all tax matters. Not only do they carry out their work with great technical quality, agility and efficiency, but they also deviate from the standard of the legal world by making the maximum effort to understand the company’s business in detail so that they can be proactive with suggestions for improvements to the activity and be more assertive in consultations.’

Key clients

TikTok Brasil


Fidelity National Participações e Serviços de Informática (Grupo Fis)


CDF Assistência e Suporte Digital


RB Capital


MSC Cruzeiros do Brasil


PepsiCo do Brasil


Instituto Nacional da Reciclagem (INESFA)


Câmara Brasileira da Economia Digital (Camara-E.Net)


Tokio Marine Seguradora


FLC Industria e Comercio de Plásticos


Aerovias de México de C V Aeromexico


ACI Worldwide Brasil


Ramos & Forte (Ferro Velho Jacaré)


ITO1 Soluções e Tecnologia


Blaser Swisslube do Brasil


EFI Brasil


Forbo Pisos


Powersafe Importação, Exportação


HP PREV Sociedade Previdenciária


Waters Technologies do Brasil


JHSF Participações


Itumetal residuos industriais


Powersafe Importação, Exportação


Tokio Marine Seguradora


Aço Verde do Brasil


Faci.Ly Soluções e Tecnologia


Rappi Brasil Intermediação e Negócios


Intelipost Consultoria e Tecnologia de Logística


International Indústria Automotiva da América do Sul (MWM)


PepsiCo do Brasil


FLC Indústria e Comércio de Plásticos


Locomotiva Indústria e Comércio de Têxteis Industriais


Companhia Brasileira de Gestão de Serviços (Orizon)


Válvulas Precisão do Brasil


Fanta Empreendimentos e Participações


Câmara Interbancária de Pagamentos


Work highlights


  • Representing the Instituto Nacional das Empresas de Ferro e Aço (INESFA) and all of its associates as amicus curiae in an extraordinary appeal before the Supreme Federal Court.
  • Representing CDF Assistência e Suporte Digital in a lawsuit concerning social contributions levied on the company’s payroll due to a mistake made by the Federal Tax Authority.
  • Representing Fidelity National Participações e Serviços de Informática (Grupo FIS) in a lawsuit to reduce the taxation over the payments made to its apprentices.

Araújo e Policastro Advogados

Araújo e Policastro Advogados has a highly focused tax practice with a strong reputation for assisting domestic and international clients in municipal, state and federal tax issues. Administrative and judicial disputes form a core part of the firm’s workload. The lawyers are also highly adept at handling tax structuring and planning matters, including M&A, corporate restructurings and offshore investments, as well as advising on sectoral tax regimes that apply to certain industries, such as oil and gas. Practice head Sylvio Fernando Paes De Barros Júnior has over 30 years’ market experience and is particularly active in tax litigation. Senior associate Fernanda Botinha Nascimento undertakes advisory and contentious work.

Practice head(s):

Sylvio Fernando Paes de Barros Júnior


Key clients

APAN Agropecuária


Axletech do Brasil Sistemas Automotivos


Confab Industrial / Tenaris Coating do Brasil


Confab Montagens


Ampenhol TFC


Cabot Corporation


Keysight Technologies Medição Brasil


Metalsa Brasil Indústria e Comércio de Autopeças


Metalsa Campo Largo Indústria e Comércio de Chassis


Deublin Juntas Rotativas de Precisão


Meritor do Brasil Sistemas Automotivos


Schaeffler do Brasil Embreagens


Penumbra Latin America Distribuidora de Equipamentos e Produtos Médicos


Markem-Imaje Identificação de Produtos


Spirax Sarco Indústria e Comércio


Thornton Eletronica Eireli


Amer-Sil do Brasil Membranas Microporosas


CIPEG Cirurgia Pediátrica


Azevedo Sette Advogados

The well-balanced tax team at Azevedo Sette Advogados supports an impressive range of international clients in their tax planning and litigation issues. Typical instructions include advising on tax compliance and optimisations, the recovery of tax credits, the tax treatment of foreign investments and interstate trade. Social security issues and special regimes are other areas of expertise for the practice that also regularly represents clients in state, municipal, and federal litigation. Leandra Guimarães heads up the Belo Horizonte-based tax team, where Clarissa Cerqueira Viana Pereira is a name to note for tax consulting, planning and litigation matters. Mauricio Pernambuco Salin handles non-contentious work from São Paulo, while Rodrigo Badaró de Castro leads on tax litigation from Brasília.

Practice head(s):

Leandra Guimarães; Mauricio Pernambuco Salin; Rodrigo Badaró de Castro; Clarissa Cerqueira Viana Pereira


Key clients

Dxc Technology (Enterprise Services Brasil)


Alicorp Group


Vetorial Group


Mapfre Group


Bamaq Group


Aec Contact Center


Nexa Resources (Votorantim)


Shiseido Do Brasil


Kering Brasil


Oncoclínicas Group


Tyco Group (Johnson Controls)


Red Bull Do Brasil


Dgh Alimentos


Btg Pactual Global Timberland Resources


Grupo Ibrame


Ipiranga Produtos De Petroleo


Bunge


Csc – Computer Sciences Do Brasil


Hyland Software Brazil


Mistras Group


Amg Group


S-Riko


Work highlights


  • Advising Grupo Alicorp on various tax inspections and lawsuits, including an administrative proceeding related to goodwill amortisation.
  • Ongoing tax compliance advice to the Tyco Group in Brazil, including on goods shipped in interstate transactions.
  • Acting for Santander in various judicial and administrative disputes in CARF.

Brigagão, Duque Estrada Advogados

Brigagão, Duque Estrada Advogados has a ‘helpful and willing’ tax team with ‘a lot of expertise’ and a strong bench of lawyers. With considerable experience in domestic and international tax matters, the team is well positioned to handle contentious and non-contentious issues, ranging from judicial and administrative litigation to tax planning and cross-border transactions. Founding partner Gustavo Brigagão is ‘always available to deal with the most relevant matters’. Roberto Duque Estrada, who acts for companies from the oil and gas, mining, agribusiness, real estate and financial sectors, Eduardo Muniz and Ana Cristina Assunção, who specialises in tax litigation, are also noted. Clients also single out the ‘very dedicated, intelligent, and attentive’ associate Pedro de Queiroz Grillo and the ‘excellentLis Aguileira.

Practice head(s):

Gustavo Brigagão; Roberto Duque Estrada


Testimonials

‘High availability of members.’

‘Roberto Duque Estrada is a great tax lawyer.’

‘They have a lot of expertise, are attentive, helpful and willing to solve the problems presented.’

Key clients

FIFA – Fédération Internationale de Football Association


Uber do Brasil Tecnologia


TIM


Itaú


Vale


Grupo de Moda Soma (Soma Group), AR&CO and other major players of the clothing industry


Halliburton Produtos


Eneva


Seadrill Serviços de Petróleo


CSN – National Steel Company (Companhia Siderúrgica Nacional)


Work highlights


  • Represented Uber in a dispute with the municipality of Guarulhos concerning the taxation of digital platforms.
  • Representing Banco Itau in a judicial claim aiming to recover a substantial amount of tax credits for overpayments of social security contributions.
  • Representing Vale in several strategic litigation cases dealing with the taxation of foreign-controlled company profits in Brazil and the application of tax treaty provisions.

CGM Advogados

CGM Advogados provides a ‘highly personalised’ service, with a team that is ‘always attentive to changes in legislation, especially regarding tax issues’. Clients from a broad range of industries, including automotive, pharmaceuticals, technology, entertainment and luxury goods, instruct the team in direct and indirect tax structuring, transfer pricing, cross-border matters, and litigation. The ‘very business-mindedRicardo Marletti Debatin da Silveira is ‘an excellent tax lawyer’. In addition to advising companies on non-contentious tax matters, Angélica Santos is also trusted by high-net-worth individuals in mandates involving income tax and succession planning. Founding partner José Antonio Martho is praised for his ‘vast experience’ in dealing with international clients.

Practice head(s):

José Antonio Martho; Angélica Santos; Ricardo Marletti Debatin da Silveira


Testimonials

‘Ricardo Silveira is an excellent tax lawyer and is very business-minded.’

‘CGM Advogados’ services are distinguished by being highly personalised. The partners directly assist clients and take care of their cases personally, even with the help of new lawyers, who are always accessible and available. In addition, the team at CGM Advogados is always attentive to changes in legislation, especially regarding tax issues, which are quickly published on its social networks.’

‘Partner Angélica Santos has personally assisted me for over 5 years; she has always been attentive to my concerns and needs, and available for technical discussion and assistance with matters related to the tax impacts of operations in Brazil and abroad.’

‘Provision of services in an ethical, qualified and focused manner.’

‘José Martho – clear language, quick responses, efficient work, quality, technical knowledge, vast experience, fluent English for communicating with foreigners.’

Key clients

Grupo Saint Marché


SNF Brasil


Abbott Brazil / St. Jude Medical


Valentino


Nuvasive


Socicam


Elekta


Thermofisher


Work highlights


  • Acting for Saint Marche Group in tax litigation involving all companies of the group.

Advocacia Fernanda Hernandez

Brasília-based boutique Advocacia Fernanda Hernandez provides ‘excellence in care and service’, particularly in federal tax disputes before the Supreme Federal Court, for which it has an ‘excellent reputation’. Clients, which include major natural resources, healthcare, financial services and transport companies, appreciate the fact that founding partner Fernanda Guimarães Hernandez  ‘becomes personally involved in matters’. She is backed by a deep bench of up-and-coming partners, including Isadora Caixeta, Luciana Marques dos Reis Frattini and Rafaella Alencar Ribeiro, all of whom are well versed in judicial and administrative cases.

Practice head(s):

Fernanda Guimarães Hernandez


Testimonials

‘The partner after whom the firm is named becomes personally involved in matters. Excellent reputation with superior courts – Fernanda Hernandez is recommended.’

‘Excellence in care and service provided – Fernanda Hernandez and Isadora Caixeta stand out.’

Key clients

Anglo Ferrous Brazil


Expressa Distribuidora de Medicamentos


Jus capital


Advocacia Gandra Martins


Líder Táxi Aéreo


Camargo Correa


Grupo Solvi Participações


Ball Beverage Can South America


Johnson Controles


Group Attos


Rede Cascol Combustíveis para Veículos


Andrade Maia Advogados


XP Asset Management


Magnesita Refratários


Work highlights


  • Successfully acted for BRF in a matter before the supreme courts of Brazil involving the inclusion of the ICMS in the social contributions on gross revenue (PIS and COFINS) taxable basis.
  • Representing Magnesita Refratários in a judicial payment order procedure arising from successful sponsoring lawsuits involving the refund of CSLL’s tax.
  • Assists XP Investimentos in disputes dealing with the adjustment of the remuneration scale of the Brazilian National Health System.

L.O. Baptista Advogados

L.O. Baptista Advogados has a ‘very collaborative’ practice that ‘demonstrates a lot of technical knowledge’ of Brazilian tax rules and international tax planning schemes. The ‘always available’ lawyers ‘never fail to point out risks, opportunities and chances’, whether in contentious or non-contentious tax matters. Marcos Ribeiro Barbosa advises on direct and indirect tax consulting issues, while José Roberto Martinez De Lima handles judicial and administrative disputes at the municipal, state and federal levels. With experience in non-contentious tax and litigation, the versatile João Victor Guedes Santos is ‘very attentive and receptive to clarify doubts’.

Practice head(s):

Marcos Ribeiro Barbosa; José Roberto Martinez de Lima; João Victor Guedes


Testimonials

‘The team is always very collaborative, answering our questions quickly.’

‘João Victor Guedes Santos is very attentive and receptive to clarify doubts in the processes.’

‘The L.O. Baptista team demonstrates a lot of technical knowledge, in addition to always trying to understand the situation from the client’s point of view in any demand, never failing to point out risks, opportunities and chances. They are always available.’

Key clients

Aurora Energia


Baerlocher


Sodebo


São Martinho


Canon Do Brasil


Kalunga Comércio E Indústria Gráfica


Banco Industrial Do Brasil


BNP Paribas Cardif


Planeta Do Brasil


Siae Microelettronica


PPE Fios Esmaltados


Vtex


Vallourec


Bombardier Recreational Products


Hamon


Guala Closures


Pochet Do Brasil (Qualipac Group)


Arkema


Resil


Orbis


Lopes


BIC World


Work highlights


  • Advising Railpod and Rail Botic on the best tax solution for establishing a representation and distribution business in Brazil.
  • Provided tax planning and restructuring advice to Pochet/Qualipac Group regarding a company reorganisation.
  • Advising Canon Do Brasil on tax and regulations concerning the import of used goods

Maneira Advogados

The tax department at Maneira Advogados is ‘made up of excellent professionals, who always seek to offer better opportunities to clients’. The ‘very technical team’ is especially strong in litigation matters, where it handles a broad range of complex judicial and administrative disputes in the municipal, state and federal spheres. Founding partner Eduardo Maneira ‘works closely with the client' in strategic tax litigation, including proceedings before the superior courts in Brazil. Donovan Mazza Lessa and Marcos Correia Piqueira Maia are ‘especially skilled in handling highly complex litigation’. Other key individuals include direct tax specialist Daniel Serra Lima, Luis Eduardo Maneira and Michel Hernane Noronha Pires.

Practice head(s):

Eduardo Maneira; Donovan Mazza Lessa; Marcos Correia Piqueira Maia; Daniel Serra Lima; Luis Eduardo Maneira; Michel Hernane Noronha Pires


Testimonials

‘Technical firm, made up of excellent professionals, who always seek to offer better opportunities to clients.’

‘Great knowledge in the oil and gas sector.’

‘Very technical team. Good value for money.’

Mannrich e Vasconcelos Advogados

The highly rated team at Mannrich e Vasconcelos Advogados is commended for its ability to combine ‘the technical excellence of legal advocacy with the academic rigour of research'. Contentious matters are a key strength for the group, which regularly appears before municipal, state and federal courts. Co-head Breno Ferreira Martins Vasconcelos is singled out for his 'keen strategic vision’ and 'extensive experience' in the healthcare, chemicals, agribusiness and payment services sectors. Fellow co-leader Thais Romero Veiga Shingai is particularly known for her advice to healthcare clients. Associate Maria Raphaela Dadona Matthiesen is praised for her ‘differentiated critical analysis and advice’ on tax litigation, including proceedings before the Brazilian Supreme Court.

Practice head(s):

Breno Ferreira Martins Vasconcelos; Thais Romero Veiga Shingai


Testimonials

‘M&V offers work of unique quality as it combines the technical excellence of legal advocacy with the academic rigour of research, comparisons and data analysis. It is a unique service in the legal market that adds value to the final product.’

‘Breno Vasconcelos has extensive experience and a keen strategic vision. I also need to highlight Maria Raphaela, who is a young lawyer with very differentiated critical analysis and advice.’

‘The firm manages to combine in-depth technical knowledge and a corporate vision of the issue without leaving aside an academic perspective – they are always very up-to-date on the most recent discussions and current litigation issues.’

‘Breno combines technical tax knowledge with extensive practice in the tax area, always aiming for the most efficient approach. His academic involvement is also noteworthy, as he participates in relevant research and projects on the ongoing tax reform in Brazil, issues related to tax litigation, cooperative compliance and the tax environment – all very current and important topics.’

Key clients

Instituto Sou da Paz


Associação Brasileira de Advocacia Tributária (Abat)


Work highlights


  • Representing Instituto Sou da Paz in a case in the Supreme Court involving the reduction of the customs duty on the import of fire arms.
  • Representing Abat in a dispute before the Administrative Court of Tax Appeals (CARF).
  • Represented Abat in a case in the Supreme Court concerning the defence of the constitutionality of a federal law linked to the criminal prosecution of tax crimes.

Pinheiro Guimarães

Pinheiro Guimarães has an active tax team that is best known for its non-contentious advice. The firm’s reputation for high-end corporate finance work ensures a steady flow of domestic and cross-border M&A, capital markets and restructuring-related tax planning mandates. Rio de Janeiro-based Daniela Viana Cordeiro de Melo Fassheber, a key relationship partner for major investment banks and energy clients, jointly oversees the practice with Rafael Xavier Vianello in São Paulo. Other key individuals include Estevan Leal, who regularly advises companies from the forestry, pharmaceuticals and telecoms industries, and senior associate Thiago Paranhos Neves, who coordinates the firm’s tax litigation work.

Practice head(s):

Plinio Pinheiro Guimarães; Francisco José Pinheiro Guimarães; Daniela Fassheber; Rafael Vianello


Testimonials

‘Highly qualified team, personalised service, and attention and dedication to the matters covered. Rafael Vianello and Thiago Neves are recommended.’

Key clients

Brookfield Holding


Globo Comunicações e Participações


Reserva (Tiferet Comércio de Roupas)


EDP do Brasil


Neoenergia


Brookfield Shopping Centers


EDF em do Brasil Participações


Parâmetro Comércio e Participações


Banco Itaú BBA


Klabin


Banco Citibank


Banco BTG Pactual


Brookfield Energia Renovável


Enel Green Power Brasil Participações


Sociedade de Ensino Superior Estácio de Sá


Cielo


Track & Field


Wilson Sons Group


Grupo Soma


Reserva (Tiferet Comércio de Roupas)


Península Participações


Banco Citibank


Companhia Siderúrgica Nacional – CSN


Sol Copernico


IMC


Grupo Mateus


Braskem


Ambev


Arpex Investimentos


Vale


Work highlights


  • Acted as tax counsel to Augment in the $130.9m capital investment in Ebes Sistemas de Energia through a 49.55% share acquisition.
  • Acted as tax counsel to Enel Brasil and the target company in connection with the acquisition of Celg-D by Equatorial Energia.
  • Acted as Globo’s legal counsel on the sale of Comercial Fonográfica RGE and its affiliates.

Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados

Boutique firm Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados serves ‘all areas of tax law', but showcases particular strength in tax disputes and enforcement actions. The firm's tax litigation specialists offer representation to domestic and international clients engaged in administrative and judicial proceedings at the municipal, state and federal levels, and work closely with the non-contentious lawyers for related planning and structuring work. Lead partners include the ‘accessibleEduardo Pugliese Pincelli, Guilherme Yamahaki, and Diogo De Andrade Figueiredo, commended for his ‘breadth of knowledge in tax matters in the administrative and consulting sphere’. Henrique Philip Schneider, who excels in administrative disputes, Cassio Sztokfisz, and customs law and indirect tax specialist Renata Amarante Bardella are also recommended.

Practice head(s):

Henrique Philip Schneider; Eduardo Pugliese Pincelli; Cassio Sztokfisz; Diogo de Andrade Figueiredo; Renata Amarante Bardella; Guilherme Yamahaki


Testimonials

‘A firm that serves in all areas of tax law, meeting the demands with the necessary urgency and high technical quality. Great availability and access to the partners.’

‘Eduardo Pugliese Pincelli: high technical quality, accessible and skilled in litigation issues.’

‘Guilherme Yamahaki: high technical quality, demonstrating security in substantive and procedural law issues.’

Key clients

BRF


Grupo Ultra


Natura & Co


Johnson & Johnson


Diageo


Archer Daniel Midlands (ADM)


COFCO


Grupo Folha (Uol, Pagseguro)


Whirlpool Corporation


BV – Banco Votorantim


The Mosaic Company


Braskem


Estée Lauder


Atlas Schindler


Hitachi Abb Power Grids


Mercado Libre Group


Banco Bradesco


Siemens


Via Varejo


EDP Brasil


Hypera


Zurich Insurance Group


Louis Dreyfus


Echoenergia


Abbott


Adufertil


General Motors


BTG Pactual Commodities


Bayer


Dow Chemical Company


Covestro


Siemens Energy


Aché


Hugo Boss


Smarters


Work highlights


  • Representing Braskem in a case that discusses the institute of res judicata in tax law.
  • Assisting Dow Chemical in customs valuation tax audits.
  • Structured the CAPEX tax planning for Echoenergia’s solar power plants.

Terciotti Andrade Gomes Donato Advogados

The well-regarded practice at Terciotti Andrade Gomes Donato Advogados is ‘made up of highly trained and experienced professionals, who demonstrate a deep understanding of tax laws and regulations’. The firm advises on direct and indirect tax disputes at the local and federal level, and is also adept at assisting domestic and international clients in commercial tax planning and structures. Mauricio Terciotti, who shines in customs matters, and Renato Peluzo have ‘an exceptional ability to anticipate possible obstacles and formulate effective solutions’ in the context of complex tax litigation. Daniel Durão De Andrade leads the litigation side of the practice, while the versatile Edgar Santos Gomes draws praise for his ‘enormous skill and knowledge’.

Practice head(s):

Maurício Terciotti; Daniel Andrade; Edgar Santos Gomes


Testimonials

‘Terciotti is a unique firm where service is personalised. They are always available to discuss matters and provide the best possible service.’

‘Edgar Gomes has enormous skill and knowledge of tax-related topics.’

‘The team is made up of highly trained and experienced professionals, who demonstrate a deep understanding of tax laws and regulations. In addition, they take a proactive and strategic approach to resolving complex tax issues, providing clear and efficient guidance.’

‘Mauricio Terciotti and Renato Peluzo – lawyers with patience and willingness to explain the complex legal and tax issues, providing tranquility and confidence throughout the process, as well as an exceptional ability to anticipate possible obstacles and formulate effective solutions to protect my interests.’

Key clients

Rede D’Or


Centrais Elétricas do Norte do Brasil  (Eletronorte)


BTG Pactual


NST Terminais e Logística and Gearbulk Norway (G2Ocean group)


Schweitzer-Mauduit do Brasil Indústria e Comércio de Papel


Helexia BR


FAZSOL Energias Renováveis


GR Serviços e Alimentação


Weatherford Indústria e Comércio


Lundbeck Brasil


Airswift


Grupo Doria (former candidate for President of Brazil)


BW Offshore


Clean Mall Serviços


SpeedCast (formerly Harris CapRock)


SeaOil Engenharia – Crestchic Brasil


Fund. Coord. de Projetos, Pesquisas e Estudos Tecnológicos (COPPETEC)


Sapura Navegação


GL Events Group (companies from Brazil and France)


Betunel Indústria e Comércio


Zerezes Design, Produração e Comércio de Artesanatos


Work highlights


  • Representing Eletronorte in a dispute concerning the reimbursement of social security contributions on the gross revenue (PIS and COFINS) levied on the sales of energy.
  • Representing GR Serviços e Alimentação, a Brazilian subsidiary of Compass Group, in VAT-related lawsuits filed in the States of São Paulo, Rio de Janeiro, Minas Gerais, Pernambuco, Paraná, Amazonas, Rio Grande do Norte, Sergipe and Paraíba.

VBSO Advogados

VBSO Advogados is praised for its ‘extensive knowledge’ of tax law, including advisory and litigation matters. On the non-contentious front, corporate reorganisations, cross-border deals, and projects linked to the power and infrastructure sectors are all typical engagements for the team. Litigation before administrative and judicial courts is another core area of activity. Highly regarded by clients, Paulo Vaz boasts over three decades' experience in tax matters. Mário Shingaki has a strong focus on tax planning, advising corporates and individuals, while Diego Miguita maintains a broad tax practice encompassing contentious and non-contentious issues.

Practice head(s):

Paulo Vaz; Mario Shingaki; Diego Miguita


Testimonials

‘VBSO Advogados has extensive knowledge of the tax and capital market areas and serves us quickly and safely in these sectors.’

‘We have frequent contact with the partner Paulo Vaz in the tax area, who serves us with agility and quality, contributing effectively to the solution of our problems.’

‘The firm has highly qualified professionals. They detect all possible risks.’

Key clients

Lua Nova Indústria e Comércio de Produtos Alimentícios (Panco)


Equatorial Energia


Comexport Companhia de Comércio Exterior


Stockler Comercial e Exportadora


Usinas Itamarati


Nec Latin America


CCR


Yduqs Participações


Equatorial Energia Maranhão (formerly CEMAR)


Evoltz Participações


Alupar Investimento


Fiagril


Argo Transmissão de Energia


Essentia Energia


Equatorial Energia Pará (formerly CELPA)


Grupasso


JF Citrus Agropecuária


Singulare Corretora de Títulos e Valores Mobiliários


Polimport Comércio e Exportação


Daniel Advogados


Rio Bravo Investimentos


Guerbet Produtos Radiológicos


MSP Participações


Nexa Recursos Minerais


TBE – Transmissoras Brasileiras de Energia


Atlas Renewable Energy


Rio Tinto Alcan


Engie Brasil Participações


Banco Pine


AEGEA Group


Fundo de Investimento Imobiliário Grand Plaza


Fundo de Investimento Imobiliário Centro Têxtil Internacional


Omron Healthcare Brasil Industria e Comercio de Produtos Medicos


Odata Brasil


Oncoclinicas do Brasil Servicos Medicos


Sterlite Group


ALMA Law

A team of former Bocater, Camargo, Costa e Silva, Rodrigues Advogados established ALMA Law in 2023, a new entity that provides a comprehensive range of contentious and non-contentious tax law services. Commended for its ‘in-depth knowledge of tax accounting’, the group is a popular choice for clients operating in the financial services, energy, pharmaceuticals, and construction sectors. Lead partners include Alexandre Monteiro, who draws on twenty years of experience in tax law, the ‘extremely responsive and technicalFrancisco Lisboa Moreira, and Luciana Ibiapina Lira Aguiar, who is well regarded for ‘complex accounting and tax consulting issues’.

Practice head(s):

Alexandre Monteiro; Luciana Ibiapina Lira Aguiar; Francisco Lisboa Moreira


Testimonials

‘The firm is unique as it provides comprehensive tax services, i.e., tax consulting, tax controversy, M&A tax and transfer pricing.’

‘Francisco Moreira is extremely responsive and technical. He is very fun to work with.’

‘Excellent lawyers, very high technical quality, integration with auditing, accounting and tax area. Great value for money.’

Key clients

The Brazilian Stock Exchange (B3)


Banco Fator and Fator Seguradora


Voltalia


Norsul Navegação


Rio Bravo Investimentos


Granito Instituição de Pagamento


Engie Brasil


V. Tal Rede Neutra de Telecomunicações


Hotmart


Shell Brasil


QuintoAndar


BTG Pactual


Aspen Pharma Industria Farmacêutica


Impacto Energia and Impacto Bioenergia


KWP Energia


Siner Engenharia e Comércio


Bombril


Jive Investimentos


Localfrio Armazéns Gerais Frigoríficos


Dock Soluções em Meios de Pagamento


Work highlights


  • Representing Banco Fator in a lawsuit against the Federal Government concerning withholding tax.
  • Representing Vibra Energia in various disputes including a judicial action aiming to recover ICMS (VAT) collected in advance.
  • Acting for XP Investimentos in the challenging fines imposed due to delays in filing formal obligations to the Brazilian IRS.

B/Luz

The ‘excellent’ team at B/Luz is noted for its ‘modern and agile approach’ and for taking ‘a new look at the law’. This reflects the firm’s client base, which includes start-ups operating in the technology and media sectors. Fintech is an area where it receives considerable praise, particularly partner Paulo Penteado, who is commended for his ‘availability, collaboration and partnership’. Alexandre Gustavo De Freitas leads the well-regarded team, which is especially strong on the tax planning and structuring side. Ivana Marcon and Alexandre José De Pauli Santana are other noteworthy tax specialists.

Practice head(s):

Alexandre Gustavo de Freitas


Testimonials

‘A modern and agile approach. A new look at law.’

‘Paulo Penteado stands out for his availability, collaboration and partnership.’

‘The firm assisted me in implementing the cryptocurrency operating model. In addition to a robust technique, the team is extremely accessible and has a lot of know-how of market practices in relation to business models. It is a firm that is ahead of the others in terms of innovation, as it practises law in an entrepreneurial way. In addition, it has a team that works in all the legal areas that a fintech needs, especially tax and regulatory.’

Key clients

Ebanx


Facily


Eletromidia (Elemidia)


Equatorial Energia


Ambev (ZX Ventures)


Rappi


Grupo Boticário


Estee Lauder Group


Ion Group (formerly Fidessa)


Axiom


Blue Interactive Group


FBiz – Wpp Group


Havas Group


Endurance Group – Hostgator


Wurth SW Industry


Medcomerce


Blinks – Wpp Group


Genesis Group


Fanatee


One7 (former valecred)


Asics


Exame


Finaxis


Dock


Planet Payment


Tetra Pack


Accenture


Megamamute


Linx


Samsonite Brasil


Candido Martins Advogados

Candido Martins Advogados is noted for its ‘excellence in tax opinions and solutions’, often connected to M&A and corporate finance transactions. The versatile practice is also well versed in tax-related contentious issues, and the team’s ‘high technical level’ ensures it is ‘very up-to-date on issues, litigation and solutions in the tax area’. Alamy Candido, who is skilled in the structuring of M&A and capital markets transactions, and tax litigation specialist Tatiana Cappa Chiaradia are praised for their ‘ethics, professionalism and punctuality’.

Practice head(s):

Alamy Candido; Tatiana Cappa Chiaradia


Testimonials

‘Boutique firm with very distinguished partners, with extensive experience and knowledge in the matters dealt with. Matters always led by the partners, which is a differentiator. Flexibility in terms of fees and proposals to fit projects of different sizes.’

‘The firm acts as a boutique specialising in M&A and corporate transactions, with an emphasis on excellence in tax opinions and solutions. They have a lot of experience and expertise in sophisticated transactions and a team of high technical level and very up-to-date on issues, litigation and solutions in the tax area.’

‘Tatiana Cappa Chiaradia is a great highlight of the firm. She has excellent client service, meeting deadlines and targets, and a high level of specialisation in tax matters. She is very attentive and versatile. Tatiana is highly reliable as a professional.’

‘Alamy Candido Martins and Tatiana Cappa Chiaradia – ethics, professionalism and punctuality.’

‘The firm provides a service in accordance with our expectations and needs. Its tax team is made up of men and women with great experience and excellent training.’

‘Tatiana Chiaradia has extensive case knowledge and delivers results quickly. Alamy Candido is gets involved whenever necessary.’

Key clients

Coca-Cola FEMSA (Spal Indústria Brasileira de Bebidas )


Hejoassu Administração  (family holding of Votorantim Group)


Vicunha Têxtil


Grand Cru Importadora


Evino


Sertrading


Gonçalves Salles Indústria e Comércio (Laticínios Aviação)


Eucatex Indústria e Comércio


Buritirama Manganês


Cataratas do Iguaçu


Companhia Nacional do Álcool (CNA)


GEF Capital


Fosnor – Fosfatados do Norte-Nordeste


J. Assy


Triunfo Agropecuária


EQS Engenharia


Green Science Technology


Enova


Mega G


Metalfrio Solutions


Prisma Capital


Tacto Biotecnologia


Agroceres


ACP Bioenergia


Canopus Química


Comfrio Soluções Logísticas


Arteris


Bergafaz Empreendimentos


Prime Cater


Zarpo Viagens


Vela Software Group (subsidiary of Constellation Software)


Tembici


Trevol Empreendimentos (family office from former owners Grupo Eldorado)


Tutora (Pet2Pet)


Sul Óxidos


MedAuto


Guima-Conseco


Kodak


Natural One


Prime Carter


Boa Safra Sementes


Work highlights


  • Representing Vicunha Têxtil in a lawsuit aiming to obtain a judicial decision authorising the company not to pay security contribution on compensatory amounts paid to their employees.
  • Assisting CSN in the acquisition of Metalgráfica Iguaçú by an incorporation of shares with the subsequent transformation of Metalgráfica Iguaçú into a wholly owned subsidiary of CSN.
  • Assisting the shareholders of Agrocat in the sale of 80% of their shares to Agrogalaxy.

CBLM Advogados

CBLM Advogados is a tax boutique that has made a strong impression on the market since launching in 2020. The firm handles all areas of contentious and non-contentious tax law, offering support in audits, corporate transactions, and cases before the local and federal courts. Lead partners include Eloisa Curi, who is regularly instructed by clients from the insurance, financial services, healthcare and industrial sectors, and Luciano Burti, a ‘very complete professional’ trusted by individuals, large foreign companies and start-ups. Clients also rate the ‘fantasticNereida Horta, a former judge at the federal administrative court of appeals (CARF), and the ‘always readyClaudia Maluf, who specialises in indirect tax. Luiz Carlos Junqueira Franco Filho is a strong performer in administrative proceedings, while Thais Lipinski focuses on transactional matters.

Practice head(s):

Eloisa Curi; Luciano Burti; Thais Lipinski; Claudia Maluf; Nereida Horta; Luiz Carlos Junqueira


Testimonials

‘Elements that distinguish the firm include its agility in response and in the preparation of legal materials. The lawyers always bring alternative and innovative ideas for the company’s tax management, recovering taxes or reducing the tax burden of operations.’

‘Luciano Burti – very complete professional.’

‘The firm is very well equipped technologically and invests a lot in the qualification of its professionals. It is very well ranked in diversity, and has highly competent and qualified founding partners.’

CMT – Carvalho, Machado e Timm Advogados

The ‘always available’ team at CMT – Carvalho, Machado e Timm Advogados offers expertise covering a broad range of domestic and international issues, such as direct and indirect tax, transfer pricing, government negotiations and dispute resolution. Practice head Cristiano Carvalho has over 20 years’ market experience. Other lead partners include Lucas Tavares Dos Santos, a key contact for clients from the agribusiness, automotive, construction and technology sectors engaged in tax litigation, and Gabriela Cabral Pires, who ‘has a great knowledge of tax law', including contentious and non-contentious matters.

Practice head(s):

Cristiano Rosa de Carvalho


Testimonials

‘ They are always available when I need it, regardless of the reason, be it legal, corporate or tax advice. They were always very transparent with me, they helped me in difficult situations, and we won practically every case.’

‘Gabriela Cabral Pires has a great knowledge of tax law, always provides advice to our company when necessary, is very friendly and attentive.’

‘Great services and advice aligned with our needs – Lucas Tavares dos Santos stands out.’

Key clients

CMPC Celulose Rio Grandense


ERBA Diagnostics Brazil, Produção e Distribuição de Produtos Médicos EIRELI


Expedia Group


General Motors (GM)


Glágio do Brasil – Proteção Balística


JBS


John Deere Brasil


Leroy Merlin


Metasa – Indústria Metalúrgia


Midea Carrier


PPG Industrial Tintas do Brasil


Prudential do Brasil Seguros de Vida


Unimil – Peças para Colhedora de Cana de Açucar


Usina São José


Work highlights


  • Represented Seara before TARF/RS to reverse a negative decision relating to a R$76m tax charge.
  • Assisted John Deere in three notices of infraction relating to ICMS.
  • Acted as “Legal Partner” of the South Summit Brazil, evaluating the project’s taxation and assessing a tax benefit for the events and tourism sector (PERSE).

Gasparini, Nogueira de Lima e Barbosa Advogados

Gasparini, Nogueira de Lima e Barbosa Advogados has established itself as popular choice for high-stakes judicial and administrative tax disputes, with cases often reaching the Supreme Court. Commended for its ‘agility’, ‘remarkable legal knowledge and transparency’, the practice fields strong credentials in tax planning, often acting for domestic and international companies in transactional and day-to-day matters. High-net-worth individuals also turn to the group for assistance in tax-related estate planning and succession issues. Francisco Nogueira De Lima Neto demonstrates ‘great seniority’ and is backed by a team of ‘very competent’ associates.

Practice head(s):

Francisco Nogueira de Lima Neto


Testimonials

‘Service at national level; agility in procedures and responses; technical knowledge; knowledge of the procedural environment.’

‘Proximity, remarkable legal knowledge and transparency.’

‘Francisco demonstrates great seniority. Associates are also very competent.’

Key clients

M&M Comércio de Alimentos


Sanchez Cano


Hapvida Assistência Médica


Iron Mountain


ABFM – Associação Brasileira dos Franqueados McDonalds


Randstad Brasil


Marketdata Solutions Brasil (Wpp Group)


Camargo Corrêa Infraestrutura


Laticínios Catupiry


Eletropaulo Metropolitana Eletricidade


Proteca Florestal


Enel Green Power Brasil


Vita Clínicas


Work highlights


  • Assisting Enel in a lawsuit before the Federal Court to offer a guarantee for fiscal regularity.
  • Represented Claro as plaintiff in a judicial litigation launched after the State of São Paulo decided to reclassify services for charging ISS tax.
  • Represented M&M Comércio as plaintiff in a judicial proceeding filed before the Federal Court that seeks to recognise its right to exclude contributions to PIS and COFINS from the tax base itself.

J Legal Team - Junqueira Ie Advogados

J Legal Team - Junqueira Ie Advogados is a popular tax boutique with a ‘highly technical team’ that is ‘always available for customised client service’. The firm’s main focus is on tax advisory work, including financial and capital markets transactions, although it also assists financial institutions and funds on litigation matters. The team is popular on the wealth management side, assisting a range of individuals, families and their businesses on related matters. Cristiane Ie has considerable experience in tax planning, corporate restructuring and due diligence, while Lavinia Junqueira is singled out for her ‘unrivalled knowledge and experience’.

Practice head(s):

Lavinia Junqueira; Cristiane Ie


Testimonials

‘Highly technical team and always available for customised client service.’

‘Junqueira Ie Advogados is made up of unique people within the Brazilian tax world, with great emphasis on people with a lot of market experience who know the paths and pains of day-to-day life. They also know with great technique and expertise a sector that is one of the most complex in the world and share this knowledge with great mastery.’

‘I would like to highlight Lavinia, a person with unrivalled knowledge and experience, who can help legal operators in their tortuous day-to-day life.’

Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados

Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados has a ‘highly prepared’ tax team with solid credentials in contentious and non-contentious matters. Clients, which operate in an array of industries, namely technology and real estate, particularly appreciate the firm’s ‘analytical capacity’ and ‘multidisciplinary knowledge’. Managing partner Ricardo Lacaz Martins leads the team which includes Luis Eduardo Schoueri, rated for his ‘technical leadership and effective performance’, and Daniel Vitor Bellan, a key contact for administrative tax claims. Tax litigator Liège Schroeder De Freitas Araújo is noted for his ‘technical handling of procedural issues’, while the versatile Luciana Angeiras Ferreira is skilled in telecoms-related tax issues. Also recommended, Eduardo Santos Arruda Madeira is noted for his experience in direct taxes and international taxation, the latter of which is a core area of focus for Mateus Calicchio Barbosa.

Practice head(s):

Ricardo Lacaz Martins; Luis Eduardo Schoueri; Luciana Angeiras Ferreira; Daniel Vitor Bellan; Eduardo Santos Arruda Madeira; Liège Schroeder de Freitas Araujo; Mateus Calicchio Barbosa


Testimonials

‘Analytical capacity, multidisciplinary knowledge, and effort to obtain a favourable result are some of the elements that set Schoueri’s team apart from other lawyers.’

‘Luís Eduardo Schoueri stood out for his technical leadership and effective performance in the process, dealing with the judges and discussing the theses. Liège Schroeder de Freitas Araújo stood out for his technical handling of procedural issues.’

‘Team highly prepared to meet our demands.’

Lacerda Gama Advogados

Lacerda Gama Advogados is a well-regarded tax boutique with ‘excellent professionals, who stand out for their technical knowledge and service focused on the best result for the client’. The firm is especially strong in contentious matters, where it represents domestic and international clients in direct and indirect tax claims, and related social security concerns. This is complemented by an experienced consulting practice that advises on tax planning, risk management and international tax law. Tácio Lacerda Gama, Lucia Paoliello Guimarães and Leticia Tourinho Dantas are rated for their ‘competence and ability to bring solutions and adequate responses’.

Practice head(s):

Tácio Lacerda Gama


Testimonials

‘The firm has a dynamic, outstanding and up-to-date performance in matters of tax law, always being able to provide clients with up-to-date and safe opinions.’

‘The firm has good legal knowledge in the area of tax law, providing satisfactory work to its clients.’

‘The team is committed and focused on achieving the results desired by clients.’

LBMF Barbosa & Ferraz Ivamoto

LBMF Barbosa & Ferraz Ivamoto attracts high praise on several levels, including for its ‘high degree of legal knowledge in tax matters’, its ‘interaction with the client’ and a strong ‘sense of urgency’. This applies to all the tax disciplines it covers, including advisory and planning support, litigation and customs matters. Luís Alexandre Barbosa handles international taxation, and contentious and non-contentious direct tax issues. Monica Ferraz Ivamoto is largely focused on indirect taxes and customs law, while Marcus Furlan handles direct and indirect taxes, and often assists clients with tax reviews.

Practice head(s):

Luís Alexandre Barbosa; Mônica Ferraz Ivamoto; Marcus Furlan


Testimonials

‘Lawyers with a high degree of legal knowledge of tax matters, experience in legal practices and interaction with the client. Luis Alexandre Barbosa and Marcus Furlan  are recommended.’

‘The firm has always provided high quality services and up-to-date responses so that decision-making is always in line with what is practised in courts and legislation. The sense of urgency and the indication of alternatives were always present in all the matters developed.’

‘All the professionals that make up the LBMF team are highly qualified, providing answers to the client’s doubts and needs. Luis Alexandre Barbosa and Marcus Furlan stand out.’

Key clients

FIA – Fundação Instituto de Administração


Qualicorp


EloPar (Alelo, Elo, Livelo, Digio)


Net4Things


Yokogawa


Techne


Funcional


Calvin Klein


Souen & Nahas Construtora


Danone


Madrona Fialho Advogados

A result of the early 2023 merger between Fialho Salles Advogados and Madrona Advogados, Madrona Fialho Advogados possesses a solid track record in tax planning, consulting and litigation matters, offering support in both direct and indirect tax. Based in Belo Horizonte, Patrícia Lima is a key point of contact for tax litigation matters, while Pedro Magalhães focuses on tax planning. In the São Paulo office, Marcos Tranchesi Ortiz and Paulo Roberto Andrade are singled out for their experience in judicial and administrative disputes. Since publication, Rafael Macedo Malheiro has joined from Felsberg Advogados, effective as of February 2024.

Practice head(s):

Patricia Lima; Pedro Magalhães; Marcos Tranchesi Ortiz; Paulo Roberto Andrade


Key clients

Atvos Group (Rio Claro Agroindustrial e Brenco Cia. Brasileira de Energia Renovável)


Gerdau Next


Meliuz


Akdeniz Chemson Aditivos


Aperam Inox América do Sul (Aperam Group)


Arcelormittal Brasil


Arcor Group (Arcor Do Brasil; Bagley Do Brasil Alimentos)


BRK Ambiental Group


Casa Bahia Comercial


CDF Assistência e Suporte Digital


CMOC Brasil Mineração Indústria e Participações


Drift Comércio De Alimentos (Supermercados Carone)


Duratex


Ecorodovias Infraestrutura e Logística


Expresso Nepomuceno


Foxconn Indústria de Eletrônicos  (Foxconn)


Grupo Fartura de Hortifrut (Supermercados Oba)


Hortigil Hortifruti  (Hortifruti e Natural da Terra)


Hutchinson Brasil Automotive


IGB Eletrônica (Gradiente)


Inspira Educação Participações


Jaguar Mining


Magnesita Mineração


Rio Branco Alimentos (Pif Paf)


Sauipe


Sumup Instituição de Pagamento Brasil


VLI Group (VLI)


Wyda Indústria de Embalagens


Peixoto e Cury Advogados

Peixoto e Cury Advogados fields a team of ‘extremely well-trained professionals’, who are commended for their ‘excellent technical and business knowledge’. The firm handles contentious and non-contentious tax-related matters, but is particularly well regarded on the planning and structuring side, where it acts for both domestic and international clients. Practice head Milton Fontes is ‘a high-level professional' specialised in direct tax issues.

Practice head(s):

Milton Fontes


Testimonials

‘They know our history as they have been with us since our foundation in Brazil.’

‘Excellent technical and business knowledge.’

‘The P&C team is made up of extremely well-trained professionals, with the skills to understand our company’s business model, the details of our operation, the relationship with our clients, as well as the application of our products. This information is used in its analyses, so that our tax management is assertive, respecting the rules of the law and seeking the best tax dealings for the business.’

‘Milton Fontes is a partner at the firm and provides direct support to our businesses, dealing with tax and corporate matters directly and directing other matters to the relevant teams at P&C. Milton Fontes is a high-level professional who anticipates our management needs.’

Key clients

The Interpublic Group of Companies (IPG Mediabrands, McCann Worldgroup, MullenLowe Group)


Caterpillar Brasil


McCann Erickson Publicidade


Thyssenkrupp Group


Pilkington Brasil


Weston Capital Brazil


Royal Prestige (Hy Cite Corporation)


BBrands Holding Participações (Beyoung)


Cebrace (Saint-Gobain and NSG JV)


MCassab


MSA Safety Brasil


American Air Filter Brasil


Akdeniz Chemson Aditivos


GI Group Services Recursos Humanos


Melcor Produtos Decorativos


Metso Outotec


Caron Business Solutions


Bercosul


Alpha Assembly Solutions


Catalent Brasil


Empresa Brasileira de Comunicação e Produção (TV1)


Fulwood


Allfood Importação


IFF Essências e Fragrâncias


FCB Brasil Publicidade e Comunicação


Mccann-Health Preview Publicidade


Tech & Soul


Work highlights


  • Assisting M. Shop Commercial in a tax exemption case related to the resale of LEGO Education in Brazil.
  • Representing Terbium Brasil in a writ of mandamus to guarantee the company’s right to pay social contributions with a reduced calculation basis.
  • Assisted Caterpillar Brasil in signing a beneficial memorandum of understanding with the Municipality of Santa Barbara d’Oeste for the development of a new distribution centre and headquarters.

Bueno Tax Lawyers

Bueno Tax Lawyers has a ‘great technical team’ that is noted for its ‘deep knowledge of tax law’, and its ‘flexibility in understanding non-traditional investment structures’. The firm handles contentious and non-contentious issues, with Fernanda Lains particularly active on the litigation side. Domestic and international tax matters are areas of strength, with the firm praised for its ‘assertiveness and agility in the most complex issues’. Lead partner Matheus Buenohas a broad view of tax law’.

Practice head(s):

Matheus Bueno; Fernanda Lains


Testimonials

‘Bueno Tax is different due to its assertiveness and agility in the most complex issues. They work in depth on the proposed topics and have a great technical team.’

‘Whenever we are assisted by Matheus Bueno, we receive extensive information so that we can understand the context and possible decisions on the subject. He has a broad view of tax law and is very confident in his advice.’

‘Deep knowledge of tax law. Flexibility in understanding non-traditional investment structures. Availability and clarity in explanations to clients.’

Key clients

Novonor (previously Odebrecht Conglomerate)


Venturini Florencio Indústria e Comércio


Alaska Asset Management


Hasbro


SC Johnson/Ceras Johnson


Sinclair Pharma


Cairu Componentes para Bicicletas


Juma Agro Industria e Comércio


Tapetes São Carlos


Interep Representações Viagens e Turismo


Sanofi


Rowa do Brasil


Associação Brasileira da Indústria de Alta Tecnologia de Produtos para Saúde (Abimed)


TE Connectivity


Grupo Hinode Participações


Mottu


JCDecaux do Brasil


Indústria e Comércio Santa Maria


Bemol


DM Cartões de Crédito


Grupo Hinode Participações


Work highlights


  • Advising Mottu Locação de Veículos on its tax structuring and planning.
  • Assisted Interep in a tax matter discussing whether amounts received as commission from tourism companies located abroad are to be considered as exportation services.
  • Assisting different companies within the ODB Group in a variety of tax disputes, as well as in the assessment of different tax savings opportunities.

Daniel & Diniz Advocacia Tributária

Daniel & Diniz Advocacia Tributária has a ‘very prepared and super updated’ tax team, which is commended for its ability to combine academic knowledge with ‘creative and innovative solutions’ for commercial clients. The firm is especially strong in contentious matters, regularly assisting companies in complex direct, indirect and customs-related claims in the judicial and administrative courts. Lead partners Diego Diniz Ribeiro and Carlos Augusto Daniel Neto have a ‘vast knowledge of tax issues’ and are ‘excellent business partners’.

Practice head(s):

Carlos Augusto Daniel Neto; Diego Diniz Ribeiro; Antonio Carlos Atulim


Testimonials

‘Very prepared and super updated team. As the partners are professors and are in the academic environment, they have a wealth of knowledge and act as true tax agents, bringing creative and innovative solutions from the classroom.’

‘Technical quality and always up-to-date. They are the best-prepared partners with the most holistic view of the issues asked.’

‘The structure is small, but the expertise is vast. The proximity of the partners to the client is exemplary, especially the ability to provide assistance at any time (availability). For the area of administrative tax litigation, I don’t know of any other firm that can offer such good expertise at the fair price charged. The firm acts as a partner to clients.’

‘Daniel Diniz Ribeiro and Carlos Augusto Daniel Neto are exemplary. They are very close to the client, have vast knowledge of tax issues and are very up-to-date on urgent matters. They are excellent business partners.’

‘All of Daniel & Diniz’s team are excellent in tax and customs matters and highly specialised in federal administrative litigation. In addition, not only are they very sharp in technique, they are extremely kind and attentive in customer service, questions, and urgent demands.’

‘I particularly recommend the partner Carlos Daniel, who is a genius in carrying out any work that is challenged, in addition to being a national highlight in the tax and customs area, either for his practice at the CARF or for his academic performance.’

‘The team has highly qualified professionals. The differentiator is that the service is carried out directly by the partners, Carlos Daniel and Diego Diniz, who are extremely qualified, very experienced and with high expertise in the tax area. We were extremely satisfied. Definitely, being able to have this direct contact with the partners is a differentiator.’

‘Partner Carlos Daniel brought us numerous clarifications in the tax area. He is a scholar of tax law; he is a very prepared and excellent professional.’

Key clients

Huawei do Brasil Telecomunicações


Lojas Americanas


TV Ômega (REDETV)


Grupo Vila Nova


SBA Torres Brasil


Indústria Dureino


Alcoa Alumínio


Clealco Açúcar e Alcool


Centro De Estudos Unificados Bandeirante


Azul Linhas Aéreas Brasileiras


Expedia do Brasil


Grupo Baggagio


Cooperativa Agroindustrial de Holambra


CVC Brasil Operadora e Agência de Viagens


Accenture do Brasil


Peak Sociedade De Empréstimo Entre Pessoas


Multilog Brasil


In Glow Brasil Intermediação de Negócios (SHEIN)


Natura Comércio de Flores e Plantas


Ares Polímeros Comércio de Resinas Plásticas


Vanguarda Laranja Esportes


Salina Diamante Branco


Grupo Hussein Mourad


Belazarte – Serviços de Consultoria


Work highlights


  • Acting for Lojas Americanas Group before CARF in a case concerning charges of fraudulent filing of third parties, and discussing a complex arrangement of importers, wholesalers, and retailers.
  • Represented Huawei do Brasil Telecomunicações in a case before the Federal Courts relating to the intercurrent statute of limitation for customs fines.
  • Defending Tv Ômega in its major tax cases, including complex charges related to income taxes and PIS/COFINS.

DDSA - De Luca, Derenusson, Schuttoff e Azevedo Advogados

DDSA - De Luca, Derenusson, Schuttoff e Azevedo Advogados has a strong specialist tax practice, with good expertise in several niches. The firm is praised for its ‘high technical level in matters related to aviation and customs/tax issues in the sector’, and also offers a good understanding of tax issues related to credit cards and other payment products. Practitioners are adept in both contentious and non-contentious tax matters, and often advise on the structuring of corporate transactions. Sabine Ingrid Schuttoff has a versatile practice covering direct and indirect tax, while partner Claudia Derenusson Riedel is very active in direct tax and related cross-border transactions.

Practice head(s):

Sabine Ingrid Schuttoff; Claudia Derenusson Riedel


Testimonials

‘High technical level in matters related to aviation and customs/tax issues in the sector.’

‘Excellent tax department. Sabine Schuttoff stands out.’

Key clients

J&T Express Brazil


Speed Rabbit Express


Costa do Sol Taxi Aéreo


Granarolo Group (Allfood and Yema Brazilian Subsidiaries)


Knok Brasil Tecnologia e Saúde


360 Imprimir Composição de Projetos Gráficos


Idemia


SELIA Serviços de Gestão Empresarial


Cencosud do Brasil and Mercantil Rodrigues


CBAIR/ICON TAXI AÉREO


CMA – CGM Shipping Group


Giesecke & Devrient América do Sul


SPM Holdings


Work highlights


  • Assisted Norflor Empreendimentos Florestais in tax issues linked to the sale of Norflor Empreendimentos Agrícolas in the State of Minas Gerais including all its real estate and eucalyptus production.
  • Successfully represented IDEMIA in the annulment of seven tax assessment notices from the State of São Paulo.
  • Advising J&T Express Brazil on the tax implications of its Brazilian expansion.

FAS Advogados, in cooperation with CMS

FAS Advogados, in cooperation with CMS is a ‘very organised firm with competent professionals in all areas’, with clients appreciating the ‘exceptional care’ they receive. The tax team has a broad range of expertise, and is active in tax litigation, advisory matters, including transactional support, and customs law. Juliana Porchat de Assis is commended for her ‘extreme competence and knowledge of the pharmaceutical sector’, and also for her experience in advising foreign companies. Litigator Leo Lopes de Oliveira Neto is a ‘brilliant, careful and attentive lawyer’, while fellow partner Rafaela Lora Franceschetto is building a strong advisory practice for customs matters. The firm, which signed a cooperation agreement with international outfit CMS in September 2023, is well placed to assist with cross-border issues.

Practice head(s):

Leo Lopes de Oliveira Neto; Juliana Porchat de Assis; Rafaela Lora Franceschetto


Testimonials

‘Juliana Porchat is a lawyer of extreme competence and knowledge of the pharmaceutical sector. Through direct and clear approaches, in Portuguese and English, she shows the firm’s aptitude in its quest for excellence.’

‘Very organised firm with competent professionals in all areas. Services that suit the needs of clients and exceptional care.’

‘Leo Lopes is a brilliant, careful and attentive lawyer. His team, in particular, is very competent.’

‘Throughout the process, our internal team felt we were listened to. And the people from FAS were able to understand our requirements and adapt along the way.’

‘Juliana Porchat de Assis is an expert in taxes and in creating a local entity for foreign companies. She was able to talk to our most senior leaders from a place of experience or knowledge.’

‘Sense of urgency and diverse portfolio of specialists.’

‘I would recommend Juliana Porchat for her sense of urgency and business orientation.’

Key clients

Embraer


Conglomerado Santander


Odontoprev


Grupo Pão de Açúcar – GPA


Tokio Marine Seguradora


Nubank


Arezzo


Picpay


Banco Original


Heinz Brasil


Bunzl


Nova Engevix


Cantu Store


Sinch / Movile


Pandurata – Bauducco


Grupo ABC (Omnicom)


Vicunha Têxtil


H.Stern


Santista Têxtil


Rappi


Comgás


JLL (Jones Lang Lasalle)


Lew’Lara


JSL


SmartFit


Harsco Metals


Superlógica


Kantar Ibope Media


CHS


Arkema Coatex


Sealed Air (Cryovac)


LVMH (Louis Vuitton Moet Hennessy)


Visa


GM Financial


Movent Automotive


Kahache Participações


S.I.N Implant System


Hiperstream Brasil


Kincaid | Mendes Vianna Advogados

Kincaid | Mendes Vianna Advogados is well known for its ‘in-depth knowledge of shipping and customs’ as well as related areas such as offshore oil and gas, and infrastructure. The firm is well positioned to advise on tax structuring and planning, as well as disputes before the municipal, state and federal courts. Clients are quick to praise the ‘brilliantJeniffer Adelaide Marques Pires, who stands out for her strong capabilities in tax litigation, including judicial and administrative cases. Disputes partners Godofredo Mendes Vianna and Camila Mendes Vianna Cardoso are also experienced in tax matters.

Practice head(s):

Godofredo Mendes Vianna; Camila Mendes Vianna Cardoso; Jeniffer Adelaide Marques Pires


Testimonials

‘The firm has in-depth knowledge of shipping and customs. In addition, it has a very high success rate due to the solidity of its actions and defences.’

‘The service provided by the tax team is excellent, especially that provided by Jeniffer and her team. The legal solutions are always brilliant, managing to help us in the most difficult cases.’

‘Jeniffer Adelaide is a brilliant lawyer. She always has the best solutions to our problems. Her ability to understand the issue and help us is amazing.’

Key clients

Flumar Transportes Químicos e Fases


Neolubes Indústria de Lubrificantes


CCR Barcas


Grupo CCR


Bourbon Offshore Marítima


Usinas Siderúrgicas de Minas Gerais – USIMINAS


Sapura Navegação Marítima


Leite, Tosto e Barros Advogados Associados

Leite, Tosto e Barros Advogados Associados has a ‘specialist’ tax practice which is particularly active in contentious mandates. Clients often seek the group’s representation in high-profile administrative and judicial tax claims throughout the country. On the advisory front, it has developed a good niche assisting clients with tax-efficient structures in the energy sector. Sérgio Grama Lima is the main point of contact. Carlos Henrique Crosara Delgado is no longer at the firm.

Practice head(s):

Sérgio Grama Lima


Testimonials

‘Specialist firm in the subject.’

‘Partners with interest and willingness to solve the situations presented.’

Key clients

ALUPAR Investimentos


Confab Industrial


Tomé Participações


Alumini Engenharia


Huntsman Química Brasil


Santher Fábrica de Papel Santa Therezinha


Prodiel brasil


Bureau Veritas do Brasil


Grupo TBE – Transmissoras Brasileiras de Energia


Work highlights


  • Assisted Santher Fábrica de Papel Santa Therezinha in filing a lawsuit to exclude ICMS  from the taxable base on which to calculate PIS and COFINS, and to request that any credit derived from unduly paid excess PIS and COFINS be used to offset future federal taxes .
  • Assisted Fupresa in a case involving corporate income taxes.
  • Representing two private clients in administrative challenges to two tax assessments imposed by the Brazilian IRS.

Mauler Advogados

Noted for its ‘excellent advisory’ capabilities, Mauler Advogados provides ‘personalised’ tax services, and is also praised for ‘achieving relevant successes in litigation'. Administrative and judicial tax disputes are key areas of focus for the firm, whose Brasília-based lawyers are well placed to appear before the Supreme Court. Department leader Igor Mauler Santiago is ‘an extremely combative lawyer’. Clients also rate the ‘highly competentCarolina Schaffer and the ‘exceptional’ Andrea Bedran, who ‘spares no efforts to solve the problems that are put in front of her’. The ‘highly technical and attentiveMarco Gouveia is another name to note.

Practice head(s):

Igor Mauler Santiago


Testimonials

‘The firm’s service is personalised and is similar to that of an in-house team, due to its proximity and knowledge of the business.’

‘Andrea Bedran is exceptional, she spares no efforts to solve the problems that are put in front of her, acting with quality and dedication for small or large cases.’

‘The firm stands out in the Brazilian legal market for several reasons, among which the excellent advisory/preventive performance in tax matters, also achieving relevant success in litigation. The main partner, in addition to his specialisation in tax law, has a recognised professional experience within the scope of the Brazilian Judiciary.’