Firms To Watch: Tax advisory

Daniel & Diniz Advocacia Tributária fields a team of ‘highly skilled and experienced‘ tax lawyers, led by ‘very prepared‘ name partners Carlos Daniel and Diego Diniz, who are ‘professionals of great prominence in the tax and customs areas‘.
Focaccia, Amaral e Lamonica Advogados (FAS Advogados)  stands out for its ‘proactivity, availability and excellent service‘, with partner Leo Lopes de Oliveira Neto  and associate Andre Henrique Azeredo Santos  ‘always acting with ethics and transparency‘.
Freitas & Vieira Advogados  stands out for its ‘agile’ tax team, led by Rodrigo Freitas  and Rodrigo Rodrigues Leite Vieira , who has a ‘renowned career in large law firms and multinational companies’.

Tax advisory in Brazil

Lefosse Advogados

The tax lawyers at Lefosse Advogados provide ‘excellent technical knowledge’ andtop-quality service’ in advisory and litigation matters. Clients appreciate the ‘extremely thorough‘ team’s ‘exceptional sense of urgency and level of professionalism‘, which helps elevate the practice to one of the best in the market. A strong flow of corporate, projects and capital markets work ensures the transactional team is up to speed on the full suite of direct and indirect tax issues. Coupled with this is an increasingly ‘deep knowledge of tax litigation in Brazil‘ at the municipal, state and federal levels, courtesy of partners Marcos Carvalho, Bruno Carramaschi and Ana Carolina Utimati (‘an excellent professional with a lot of technical expertise and availability to serve her clients‘). Practice head Gustavo Lian Haddad is considered ‘one of the greatest tax specialists in the country’, and he is backed by Ricardo Bolan and Gustavo Paes on the non-contentious front. Vinícius Jucá joined from TozziniFreire Advogados in May 2022.

Practice head(s):

Gustavo Lian Haddad; Ricardo Bolan


‘Lefosse is a high quality firm, whose professionals have excellent technical knowledge, as well as the ability/availability to understand the client’s business, making support/consulting personalised. Technical capacity of professionals, punctuality, collaboration, teamwork, are some of the elements that make Lefosse an office of excellence in the market in which it operates.’

‘Ana Carolina Utimati – Technical knowledge, ability to understand the client’s business and framing the rules / analysis to the practical case, availability, collaboration. Arthur Almeida – Technical knowledge, availability, collaboration. Gustavo Haddad – Technical knowledge, ability to understand the client’s business and framing the rules / analysis to the practical case.’

‘The tax team, under the leadership of Ana Carolina Utimati, has excellent technical expertise, having a deep knowledge of tax litigation in Brazil.’

‘Ana Carolina Utimati is an excellent professional, with a lot of technical expertise and availability to serve her clients. She is always attentive to tax news and has a deep knowledge of tax matters.’

‘In my experience, Lefosse Advogados is always available to give top-quality service on Tax advisory matters. Their team is extremely thorough and works with an exceptional sense of urgency and level of professionalism. During these ever changing times, we can rely on Lefosse Advogados for reliable, practical and timely Tax advice.’

‘The lawyers I have worked with, Gustavo Lian Haddad and Emmanuel Abrantes, are each exceptional and have always demonstrated the essential elements for reliable Tax advice: competent, current, forward-looking and holistic advice. I am always confident they have covered all relevant aspects in their recommendations and that the advice is also practical to the business. Gustavo knows our business very well and we rely on him as our trusted advisor on our most complex tax matters. Emmanuel is a rising star in the tax field in Brazil, he is efficient, user friendly, and quick to respond.’

‘I think the LEFOSSE Tax team is without a doubt the best in the country today. Its highly qualified and differentiated team has been essential in helping the company to deliver its objectives and goals – and truly being part of our team. Its professionals are highly qualified and distinguished and stand out on the national scene. Lefosse is exceptional in all criteria – truly elevating the provision of tax legal services to a very differentiated and above average level.’

‘Gustavo Haddad is one of the greatest tax specialists in the country, who is assisted by an extremely talented team, such as Marcos Carvalho, responsible for Tax Litigation. We also have the senior lawyers of the team who stand out for their technical expertise and skill, such as Larissa Anklam, Dante Zanotti and Breno Sarpi.’

Key clients



Ingram Micro


Stone Pagamentos

Telefônica Group

New Fortress Energy



XP Investimentos

Grupo Seves


Jus Capital

SPS Capital

Asa Bank



Siguler Guff

Stora Enso

HSI Investimentos



Work highlights

  • Acted as counsel to Kabum Comércio Eletrônico and its shareholders in connection with Kabum’s sale to Magazine Luiza.
  • Advised GOL Linhas Aéreas Inteligentes on its corporate reorganisation, and related tax issues, involving the merger of Smiles Fidelidade and GLA shares.
  • Defending Visa against a tax assessment issued by the Brazilian federal tax authorities concerning the collection of PIS and COFINS and the status of marketing and advertisement as a taxable expense.

Machado Meyer Sendacz e Opice Advogados

Machado Meyer Sendacz e Opice Advogados has a versatile tax team with an extremely good reputation for judicial and administrative tax disputes. The ‘very fast’ team is ‘comprehensive in the scope and depth of its analyses, as well as in its tax procedural defences and strategies‘. Clients are reassured that partners such as practice head and litigator Daniella Zagari, Raquel Novais and Andre Menon provide ‘security in the analyses that demand greater complexity in the tax area‘. The firm is also highly experienced in strategic direct and indirect tax matters, including support in M&A, financings, projects and cross-border trade and investments. Direct tax issues are typically handled by Novais, Fernando Tonanni and Celso Costa, while indirect tax and customs advice is the domain of Camila Galvão Anderi Silva, Fernanda Sá Freire, Diogo Martins Teixeira and Menon. Maria Eugenia Vieira is also noted for her social security expertise.

Practice head(s):

Daniella Zagari


‘The Judicial and Administrative Tax Litigation Team is strongly active in all public judging bodies and judicial forums, thus being comprehensive in the scope and depth of its analyses, as well as in its tax procedural defences and strategies.’

‘Raquel Novais, Daniella Zagari and André Menon are exponents in the deep issues involving substantive and procedural tax law, providing security in the analyses that demand greater complexity in the tax area.’

‘The firm keeps up to date on major controversies. The service is always very fast and individualised.’

Key clients

GPA (Grupo Pão de Açúcar)



Investimentos e Participações em Infraestrutura  – INVEPAR

Cia. Hering

Associação Brasileira da Indústria Elétrica e Eletrônica – ABINEE

Aegea Saneamento e Participações

Faena Group

Polimport – Comércio e Exportação (Polishop)

Novamed Fabricação de Produtos Farmacêuticos

Dovac Indústria e Comércio (Luxcolor)

Votorantim Asset Management Distribuidora de Títulos e Valores Mobiliários

Banco Agibank

Siemens Infraestrutura e Indústria

NFE Power Brasil Participações  (New Fortress Energy)

G Solar Steel

Arauco do Brasil


Croplife Brasil

TAESA – Transmissora Aliança de Energia Elétrica

Vale do São Francisco Sistemas de Transmissão SPE

Companhia Estadual de Energia Elétrica Participações – CEEE-PAR

NFX Combustíveis Marítimos

Bamaq Bandeirantes Máquinas e Equipamentos

Soldering Comércio e Indústria

CMPC Celulose RioGrandense

Soubhia & Cia

Work highlights

  • Assisted Magazine Luiza on its acquisition, and related tax issues, of Kabum Comércio Eletrônico.
  • Assisting ABINEE and Bompreço Supermercados do Nordeste in a judicial tax claim before the Superior Court of Justice related to the termination of tax incentives.
  • Successfully representing Instituto Aço Brasil in a judicial claim before the Supreme Federal Court involving the constitutionality of tax norms.

Mariz De Oliveira e Siqueira Campos Advogados

Mariz De Oliveira e Siqueira Campos Advogados is a first-class boutique with an ‘unparalleled level of technical excellence in tax law‘. Clients commend the firm for treating them with ‘great attention‘ and for being ‘100% accessible‘. Founding partners Roberto De Siqueira Campos and Ricardo Mariz De Oliveira are pioneers in tax law in the Brazilian market, reflected by Mariz de Oliveira’s position as president of the Brazilian Institute of Tax Law. The firm’s work, which includes contentious and non-contentious matters, is led by a team of highly experienced partners. Bruno Fajersztajn and Fabiana Carsoni Alves Fernandes da Silva (‘recommended for excellence in service and technical knowledge‘) are both extremely active in direct tax matters, while Marcos Engel Vieira Barbosa has made an excellent name for indirect tax matters, where his ‘work is carried out impeccably‘.

Practice head(s):

Bruno Fajersztajn; Fabiana Carsoni Fernandes; Marcos Engel Vieira Barbosa; Ramon Tomazela Santos


‘Extremely engaged partners, aware of all client cases (impeccable internal communication). Unparalleled level of technical excellence in Tax Law.’

‘The firm treats this client with great attention and exclusivity. It is aware of all relevant events in the market that may be applicable to our reality. In addition, the firm is always willing to meet the company’s needs, the team is 100% accessible and they are available full time.’

‘Marcos Engel Vieira Barbosa and Fabiana Carsoni Fernandes, with their teams, help us whenever we need them. The works are carried out with total commitment and in line with the company’s objectives, always indicating the best way to achieve them, as well as alerting possible barriers and impediments. The work is carried out impeccably by these partners and delivered on time.’

‘Mariz de Oliveira Advogados is recommended, with special reference to partner Fabiana Carsoni, for excellence in service and technical knowledge.’

Key clients


Alcoa Alumínio


Bunge Alimentos

Votorantim Group

Banco Bradesco

LATAM Airlines

Rodobens Group

Montecitrus Participações

Brasil Warrant Administração de Bens e Empresas

Mattos Filho

Mattos Filho has an ‘extremely competent, helpful and attentive team‘ of ‘highly technically prepared lawyers who are always available to assist‘. Praised for its ‘broad and up-to-date knowledge‘ of Brazilian and cross-border tax issues, the firm is a favoured destination for many of the country’s largest domestic and international companies. The market-leading transactional side of the practice was recently boosted by the March 2022 hire of direct tax specialist Thais Rodrigues from Tauil & Chequer Advogados. She adds weight to a prominent bench of lawyers, including advisory partners such as Andrea Bazzo Lauletta, Flavio Mifano and Gil F. Mendes. The litigation side of the team is equally experienced, with lead partners including Roberto Quiroga Mosquera, Alessandra Gomensoro, the ‘always availableAna Paula Schincariol Lui Barreto, and the highly experienced Glaucia Lauletta Frascino. Key partners on the customs front include Renata Correia Cubas and Gabriela Silva de Lemos, while Isabel Bueno is strong on related pensions and employee compensation issues.


‘Broad and up-to-date knowledge. Accessibility and high knowledge of the client’s business model.’

‘Extremely competent, helpful and attentive team, always passing the information in the details and suggesting solutions.’

‘Ana Paula Lui Schincariol, Natalie Matos, Gabriela Lemos – They are always available for discussion, they know how to guide and listen to me so that we can reach an ideal solution.’

‘The firm has a team of highly technically prepared lawyers who are always available to assist us, presenting the best results.’

‘Always available to assist us with high quality and in the shortest possible time and with the results we expect.’

Key clients


Philip Morris Brasil Indústria e Comércio

Companhia Brasileira de Distribuição (CBD)

Atento Brasil

Santher Fábrica de Papel Santa Therezinha


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

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


XP Inc.

Pátria Investimentos

Advent International

Work highlights

  • Represented StoneCo Pagamentos on tax issues linked to the execution of an investment and shareholders agreement related to the subscription, by StoneCo, of capital stock in Banco Inter.
  • Advising Rede D’or on a secondary share offering and related tax issues.
  • Advised Biosev and its controlling shareholder, Louis Dreyfus Commodities and Energy Holdings, on the business combination, and related tax issues, between Biosev and Raízen.

Pinheiro Neto Advogados

Pinheiro Neto Advogados offers ‘vast experience‘ in contentious and non-contentious tax matters, with a deep bench of lawyers who are ‘always available to provide solutions for each case‘. The specialised practice has an excellent track record representing clients in tax disputes at the municipal, state and federal levels. Key litigators include the hugely experienced Sérgio Farina Filho, Luiz Roberto Peroba Barbosa, the ‘extremely dedicated and committed‘ Carlos Henrique Tranjan Bechara, and Tércio Chiavassa. The firm’s dominant corporate and M&A practice gives it an extremely strong profile in advisory issues, including tax structuring on transactional and restructuring matters, with Ricardo Luiz Becker, Giancarlo Chamma Matarazzo, the ‘excellent and engaged Luciana Rosanova Galhardo, and Emir Nunes de Oliveira Neto among those with good credentials on the transactional side. Mauro Berenholc is a lead partner for customs law, and Cristiane Matsumoto and Marcos de Vicq de Cumptich are active on the social security side. Since publication, João Rafael L. Gândara de Carvalho and Vinicius Pimenta Seixas have been raised to the partnership – with effect from January 2023.


‘Our relationship with PNA goes back many years and for that reason we can say that it is a true partnership. A lot of synergy and exchange has been developed in these years, which are primarily guided by the trust and high quality of the work they deliver. After so many years, it is possible to assume that the relationship has gone from merely hiring a client / lawyer to assuming a position of business partners.’

‘Highly qualified professionals who transmit security in the information they share. The professionals who serve us, Luciana Galhardo and Tercio Chiavassa, are responsible for our portfolio of processes and we have 100% confidence in them.’

‘The quality of service is very good. They are agile and accurate. Prices are high but are well negotiated.’

‘Luciana Galhardo, the partner who works with me, is excellent, engaged, partner and very fast.’

‘The Pinheiro Neto team has high technical capacity in its functions. They are always up to date and seeking to innovate with market opportunities. In addition to their vast experience, they are always available to provide solutions for each case.’

‘The professionals we most identify with are Carlos Henrique Bechara and Felipe Bernardelli. Extremely dedicated and committed professionals with clients.’

Key clients

McDonald’s (Arcos Dourados)








White Martins




General Electric (GE)

Kimberly Clark

Zara Brasil

FEMSA (Cola Cola)


Oracle Corporation

Banco Itau Unibanco

Banco Bradesco

Work highlights

  • Acts as co-counsel to Construtora Norberto Odebrecht in administrative litigation against a R$4.6bn infraction notice issued by the Brazilian Federal Revenue Office.
  • Assisted HSBC/Kirton Bank in the defence of a profit share plan that was challenged by the tax authorities.
  • Advising Hapvida Participações e Investimentos on its merger, and related tax issues, with NotreDame Intermedica.

Trench Rossi Watanabe

Trench Rossi Watanabe has a team of ‘extremely qualified professionals, with great seriousness and ethics‘, who are ‘are always available and are tireless in the search for solutions‘. The practice carries out an equal balance of advisory and litigation work. In the former, it has a strong focus on transactional structuring support, including advice on cross-border M&A. The non-contentious side of the practice includes experienced partners such as Simone Musa for direct tax matters, and team co-head Clarissa Giannetti Machado, ‘a great professional who is always aware of all client issues‘, who has good expertise in transfer pricing matters. Machado’s fellow practice head and litigator Maria Rita Ferragut is commended for her ‘technical knowledge and strategic thinking‘. Rafael Gregorin is another ‘very experienced partner in tax litigation‘, who is ‘always attentive and dynamic‘. Mariana De Vito is a key contact for social security matters, but Marcos Vinicius Neder De Lima left to establish his own firm in July 2021.

Practice head(s):

Clarissa Machado; Maria Rita Ferragut


‘Extremely qualified professionals, with great seriousness and ethics.’

‘Maria Rita Ferragut, as head and responsible for tax litigation, stands out for her technical knowledge and strategic thinking. We also highlight the partners Mariana Vito, Rafael Gregorin and Juliana Lemos.’

‘We have partners Rafael Gregorin and Adriana Stamato as a focal point in the firm. Rafael, a very experienced partner in the area of tax litigation and Adriana, an excellent consultant. In the works that we developed, we also had the participation of Clarissa Machado, Maria Rita Ferragut, Reinaldo Ravelli and Telírio Saraiva, as partners, and associate Isabela Ferrari.’

‘Beyond being very knowledgeable, Trench Rossi team members are indeed partners in supporting my needs as a client and for sure deserve being among the elite law firms. The professionals always attend me with the utmost respect, being very strong in ethic aspects.’

‘I work with Maria Rita Farragut, Rafael Gregorin, Alessandra Machado, Adriana Stamato, Marcelle Silbiger, Gian Evaso. Each and all of them are very knowledgeable in their areas and indeed great partners to work with. They will team up with myself as client to explore and evaluate any different angles of complex structures or projects that I request their support for.’

‘The great differential of Trench Rossi Watanabe is that the partners and associates are always available and are tireless in the search for solutions. They are great partners because they are always on the client’s side and always seek solutions to problems, acting in a proactive and flexible way.’

‘Clarissa Machado is a great professional, who is always aware of all client issues and always seeks to provide the best possible service. Telírio Saraiva is an associate who can understand the client’s business as well as the client, as he pays attention to details and studies the cases very carefully.’

‘Rafael Gregorin is the contact professional who, in addition to demonstrating the capacity and technical knowledge necessary to deliver complex projects, is always attentive and dynamic in meeting the company’s requirements.’

Key clients

Aliança Agrícola do Cerrado

SeedCorp HO Produção e Com de Sementes

Hapvida Assistência Médica

New Energies Soluções em Energia

Banco Safra

BP Bunge Bionergia

Mosaic Fertilizantes P&K














Transportadora Associada de Gás – TAG




Midea Carrier





Work highlights

  • Advised SI Group on tax issues linked to the sale of a majority of SI Group’s global Industrial Resins portfolio to ASK Chemicals.
  • Represented Equinix in a multi-jurisdictional joint venture with GIC, Singapore’s sovereign fund, including work on all relevant tax and corporate matters.
  • Successfully represented software company SAS in a dispute with the Brazilian IRS over its alleged lack of Withholding Income tax (IRRF) payments concerning foreign software license fees.

BMA - Barbosa, Müssnich, Aragão

BMA - Barbosa, Müssnich, Aragão fields a ‘very competent and dynamic‘ team of tax lawyers, who are ‘always available to personally attend with all the attention and urgency that each matter deserves‘. The ‘exceptional quality‘ practice has a versatile offering covering high-value and complex contentious and non-contentious tax matters. This extends to direct and indirect tax, and market-leading expertise in customs matters. The litigation side of the practice handles disputes at the federal, state and municipal levels, with practice head Lígia Regini Da Silveira and Maurício Faro (noted for his ‘in-depth legal knowledge and great ability to understand the problems raised‘) particularly well regarded on this front. Versatile partner Hermano Notaroberto Barbosa and senior associate Matheus Bertholo Piconez are also commended for performing ‘quality services in exceptional time‘. Practice co-head José Otavio Faloppa is a lead contact for transactional matters.

Practice head(s):

Jose Otavio Faloppa; Lígia Regini da Silveira


‘Highly qualified, partners and lawyers are specialised and are always at the forefront of issues that impact business and the market in general, transmitting knowledge and giving confidence in the work carried out. Ethical and transparent in the conduct with the client.’

‘BMA is an excellent example of a partner firm, attending in a very personal way all matters brought to its evaluation, always working with highly qualified professionals, and its partners are always available to personally attend with all the attention and urgency that each matter deserves.’

‘In addition to Luis Flaks and his team, Debora Bacelar, Bernardo Cascão and Luis Marcelo Gois are very attentive and carry specific knowledge that is always necessary for the day-to-day.’

‘The firm is of exceptional quality. The tax team professionals are very competent and dynamic. At every opportunity, I was always served by helpful and efficient lawyers, who managed to meet all expectations in the provision of highly complex services. I emphasise that, despite the high technical level of the inquiries made to the firm, I always got a satisfactory response to my queries, as well as promptness and efficiency in the several times we worked together.’

‘Hermano Notaroberto Barbosa and Matheus Bertholo Piconez: Hermano is an excellent lawyer, committed and dedicated to quality and well-executed work. In the opportunities we worked together, I noticed that his speed and extensive legal knowledge make his professional performance extremely relevant and ethical. Matheus, like Hermano, is a very competent and proactive professional and has always performed quality services in exceptional time. I also notice that, in addition to vast technical knowledge, Matheus is always accessible and committed to excellent work.’

‘BMA is an established law firm in the Brazilian legal market, particularly in the tax area. We hired BMA and Maurício Faro for some of our disputes in the administrative sphere. The firm’s service stands out for the great technical quality of this partner, but also for the team that supports him. The physical structure of the firm is equipped with all the most modern technologies and thus provides dynamism to the meetings and consultations held.’

‘Maurício Faro and associate Matheus Bertholo Piconez stand out. Both have in-depth legal knowledge and great ability to understand the problems raised, always offering precise technical approaches in the best interest of the client.’

Key clients


AB Foods Brasil


BR Properties

BTG Pactual





Endeavor Brasil



Grupo Globo

JCI – Johnson Controls




Pré-sal Petróleo PPSA



Sul America

Tereos Açúcar e Álcool


XP Investimentos

Alper – Brasalpla

AES Tietê Energia



Cyrela Brazil Realty

EDP Energy


IRB Brasil Resseguros








Covid Vaccine Alliance

SPX Capital

Vinci Partners

Work highlights

  • Advised Banco BTG Pactual on the sale of his R$1.4bn stake in Credpago Serviços de Cobrança to LOFT Brasil Tecnologia.
  • Advised Eleva Education, a major Latin American educational group, on a $267m acquisition of 18 schools with 31,000 students across Brazil.
  • Advised Via on the implications of a major state VAT (ICMS) case in the Supreme Federal Court related to the ICMS on the transfer of assets between branches of the same taxpayer.

Demarest Advogados

Demarest Advogados has an ‘exceptional‘ team, which is praised for its ability to ‘analyse tax matters from several different perspectives and with a very practical approach‘. The firm expanded its contentious offering with the 2021 hire of former judge Gisele Barra Bossa, who adds significant experience on the administrative litigation side. For judicial litigation, Priscila Faricelli is praised for her ‘special expertise in the superior courts for defining procedural strategies‘. Carlos Eduardo Orsolon (noted for his ‘unique ability to translate complex tax themes into clear and objective advice‘), Christiano Chagas and Roberto Casarini (who has ‘deep knowledge of the tax effects in M&A and IRPJ operations‘) are focused on direct tax, and practice head Douglas Mota and the ‘always fast and responsiveThiago Amaral are active in indirect tax. The ‘outstandingVictor Lopes is the main customs contact, while Marcello Pedroso handles payroll tax issues.

Practice head(s):

Douglas Mota


‘Exceptional team with superb experience in customs matters.’

‘Victor Lopes is an outstanding and exceptional lawyer.’

‘The evaluations are very comprehensive, they analyse the tax matters from several different perspectives and with a very practical approach.’

‘Thiago Amaral is always fast and responsive, bringing very broad perspectives to the table and also letting us know of different opportunities arising out of recent court decisions in the country.’

‘Personal and quick response to urgent issues. High knowledge.’

‘Carlos Eduardo Orsolon has a unique ability to translate complex tax themes into clear and objective advice to clients.’

‘Priscila Faricelli is always in the largest and most important discussions, with special expertise in the superior courts for defining procedural strategies, and the profile of judges.’

‘Roberto Casarini has deep knowledge of the tax effects in M&A and IRPJ operations.’

Key clients




Diebold Nixdorf (Procomp)


Chevron Oronite



Jaguar / Land Rover



General Electric

Azul Linhas Aéreas


Kion Group

TAM Aviação Executiva

Falabella / Construdecor

Zapay Pagamentos

Aptiv (Delphi)

Syngenta Proteção de Cultivos



Grand Cru



Instituto Democracia e Sustentabilidade

Navi Capital

Telefónica Brasil

Work highlights

  • Assisted Inter and Inter Platform in all tax issues related to the corporate structuring to allow its free float to migrate to a US listed entity.
  • Advised Alvarez & Marsal on all tax issues related to the structure and registration of the first Brazilian SPAC listed as a public company by the CVM.
  • Conducted a study for the CNI on the drawback and RECOF regimes, which currently suspend taxes on the importation of goods used to manufacture exported products.

Sacha Calmon e Misabel Derzi Consultores e Advogados

Sacha Calmon e Misabel Derzi Consultores e Advogados is a highly rated boutique with ‘impeccable technique‘, which is ‘always on the lookout for new theses‘. Senior partners Valter De Souza Lobato, praised for his ‘high legal knowledge‘ and ‘fast and accurate answers‘, and André Mendes Moreira retain prominent roles in the practice, regularly assisting in business-critical advisory and litigation matters. They are backed by a strong team of partners, such as litigator Tiago Conde, who ‘brings together the best characteristics of a service-oriented lawyer‘, and direct tax specialist Fernando Moura. Its clients come from across a wide range of sectors, including telecoms, natural resources, construction, automotive, food and beverage, and healthcare.

Practice head(s):

André Mendes Moreira; Valter Lobato


‘Valter de Souza Lobato: high legal knowledge, availability to listen to the client, 100% engagement in the client’s problem, fast and accurate answers.’

‘The firm anticipates clients’ needs, is always on the lookout for new theses and has impeccable technique.’

‘Tiago Conde is a prominent partner who brings together the best characteristics of a service-oriented lawyer.’

Tauil & Chequer Advogados

Tauil & Chequer Advogados enjoys an extremely good reputation for domestic and international tax advice, offering ‘good client service and technical knowledge‘. The firm covers all sectors and its strong connections to the oil and gas industry make it a top destination for customs and other related contentious and non-contentious matters. This includes litigation support at the municipal, state and federal levels, as well as M&A, capital markets, corporate restructurings and international trade. Tax has long been a key focus for founder and practice head Ivan Tauil, whose team includes Guido Vinci for transactional and VAT matters and Eduardo Maccari Telles for litigation. Younger partners making a name in the area of tax law include Carolina Bottino for her ‘eminence, objectivity and dynamism‘. Former partner Thais Rodrigues left the firm.

Practice head(s):

Ivan Tauil; Guido Vinci; Eduardo Telles


‘Good client service and technical knowledge.’

‘Carolina Bottino stands out for her eminence, objectivity and dynamism.’

‘Excellent market knowledge. Able to offer complete package of services.’

‘Guido Vinci has an excellent reputation in the market and is proactive at making clients aware of potential law changes which could affect them. Excellent client service.’

Key clients




Total E&P



Indústrias Artefama


TIM Brasil

Noble Drilling


Midea Carrier



Work highlights

  • Advised Telesat on an annulment action to challenge tax assessments issued by the state of Rio de Janeiro concerning ICMS and FECP taxes.
  • Advised AEGEA Saneamento e Participações on an investment agreement with Projeto Lake concerning a minority stake in Prolagos, a subsidiary of AEGEA.
  • Advised TIM in a debt cancellation claim linked to ICMS taxes demanded by the state of São Paulo.

Ulhôa Canto, Rezende e Guerra Advogados

Ulhôa Canto, Rezende e Guerra Advogados has a top reputation for contentious and non-contentious tax advice. The broad practice handles the full spread of direct and indirect tax matters for its domestic and international clients. This includes strong experience in municipal, state and federal-level tax issues, as well as advice on M&A, social security and employee compensation plans. Senior partner Carlos Alberto Alvahydo De Ulhôa Canto, Luis Claudio Gomes Pinto and Rodrigo Brunelli Machado have versatile practices.

Veirano Advogados

‘Excellence’ is a cornerstone of the highly regarded tax team at Veirano Advogados, which solves challenges with ‘speed, depth and accuracy‘, and in a ‘simple, practical and direct way‘. Clients acknowledge the firm’s close partnership on contentious and non-contentious issues, with the lawyers ‘always visualising and seeking the best results, as an extension of the company‘. The multi-faceted team covers the full range of direct and indirect tax matters, and is particularly strong on customs and related advice to the oil and gas industry, where the ‘always very cordialAndre Carvalho and Flávio Paranhos, highlighted for his ‘technical knowledge, availability and excellent communication‘, are active. Marco Monteiro co-heads the team with Filipe Richter, who alongside Ian Muniz ‘look after the company’s interests and offer precise solutions to challenges‘. Customs and social security expert Fabiana Macedo is ‘technically excellent‘.

Practice head(s):

Filipe Richter; Marco Monteiro


‘Veirano is a firm of excellence. Speed, depth and accuracy in solving challenges are the differentials. The lawyers, knowing and interested in the company’s business and operations, serve us in a simple, practical and direct way, exactly what we are looking for. It makes us feel like a special client.’

‘Filipe Carra Richter and Ian de Porto Alegre Muniz provide extremely fast and accurate, deep knowledge and accurate direction. They look after the company’s interests and direct/offer precise solutions to challenges. Ari Job Junior is very attentive and detailed, knows the details of the cases and acts in the litigation in a precise and crucial way for a favorable outcome. Rodrigo Berti Franciscon, expert in consultancy, clarifying and directing the company in the most accurate decisions.’

‘We highlight Fabiana Helena Lopes de Macedo Tadiello for her personalised service and knowledge of the company’s activities and operations. Fabiana is technically excellent.’

‘The Veirano team are partners, always visualsing and seeking the best results for the company, as an extension of the company, I see them as friends who experience the company’s day-to-day, always result focused.’

‘I had never worked with Veirano Advogados. It was a pleasant surprise. The partners who attended me were always available to attend meetings (many last minute), met promised deadlines and demonstrated technical quality.’

‘I highlight the partners André de Souza Carvalho and Juliana Andrade Costa: Always very cordial, attentive and with excellent technical knowledge. The dynamics created by them in this project was a differential.’

‘Ian Muniz – Technical knowledge, availability and excellent communication. Flavio Paranhos – Technical knowledge, availability and excellent communication. Bruno Magalhães – Technical knowledge, availability and excellent communication.’

Key clients


Comexport Trading

EDP Energia


Stone Pagamentos




Smurfit Kappa


Vero Internet



Ambar Tech




Magik JC

Siemens Energy



Philip Morris

Sony Corporation

British Telecom



Work highlights

  • Assisted Yara in the sale of its operation in Serra do Salitre to Eurochem including related tax issues.
  • Advised Vero Internet on the review of all tax issues associated with its launch of a new portfolio of digital services.
  • Advised TPG on the sale of RD to Totvs and the related tax implications.

Bichara Advogados

Bichara Advogados is commended for its ‘proactivity, fast service and expertise‘ in tax matters, where its ‘very personalised‘ approach ‘brings its main partners closer to clients‘. The highly experienced team handles an equal mix of litigation and advisory work in key disciplines such as direct and indirect tax, customs and social security, where partner Chede Suaiden is particularly active. The firm’s commitment to the area was demonstrated through its promotion of new partners Murillo Allevato and Thiago de Mattos Marques. Founder and managing partner Luiz Gustavo Bichara also has good credentials in this area, and is praised for his ‘assertiveness, punctuality and personalised service‘. Giuseppe Melotti in Rio de Janeiro is the main partner for customs issues. Former partner Wolmar Esteves left the firm in May 2022. Since publication, Bruno Matos Ventura was welcomed to the partnership in December 2022.

Practice head(s):

Chede Suaiden; Francisco Carlos Rosas Giardina; Giuseppe Melotti; Luiz Gustavo Bichara


‘Proactivity, fast service and expertise in the cases in which it operates.’

‘Priscilla de Mendonça Salles and Carolina Jezler Muller. Quick service, attention to doubts and refined technical competence.’

‘Bichara has a very personalised service which brings its main partners closer to clients. I highlight a differential that is always having up-to-date and first-hand information on topics that interest the sector, and risk signaling.’

‘Luiz Gustavo Bichara, Francisco Giardina, Fabio Ramos, Pedro Bello: Assertiveness, punctuality and personalised service.’

‘Unparalleled quality and service.’


Key clients



Wilson Sons Group




VLI Logística

Haldez do Brasil







AGC Vidros

Supermercados Guanabara


Cia Aix


Telefônica Brasil

ANUP – Nacional Association of Private Universities


Mongeral Aegon


Work highlights

  • Advised LocalFrio in requesting reimbursement for the expense of storing goods that were subject to forfeiture by the Brazilian Customs Authorities in one of its bonded warehouses.
  • Advised State Grid on the possibility of deducting goodwill amortisation expenses paid as part of an internal reorganisation.
  • Represented Arosuco Aromas E Sucos in a litigation regarding local tax incentives granted by the Federal District towards higher scale water consumers.

BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados

BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados is a highly regarded tax boutique whose lawyers are ‘careful to focus on the really important points‘ and bring ‘a practical and substantiated approach in jurisprudence and administrative decisions‘. The firm handles a broad mix of contentious and non-contentious matters both for direct and indirect tax. Most partners take a generalist approach, although José Luis Ribeiro Brazuna is particularly strong in the indirect tax space, and Ciro César Soriano De Oliveira is the firm’s lead partner for direct tax matters. Cristiano Frederico Ruschmann often handles international tax matters, while Sérgio Pin Junior and Katia Soriano de Oliveira Mihara are experienced in customs and tax litigation, respectively.

Practice head(s):

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


‘The service was really differentiated, and the experts brought a practical and substantiated approach in jurisprudence and administrative decisions. They were careful to focus on the really important points and brought value to our group.’

‘Ability to deal with complex topics in challenging environments, through the best arguments and practices.’

‘José Luis Ribeiro Brazuna sets the pace for high performance, proposing efficient solutions for complex issues.’

‘The firm keeps up-to-date on tax issues, which undergo constant changes and positions. They always seek to understand the segment they serve, offering the most technical and analytical solutions.’

‘José Brazuna and Marina Tanganelli Bellegarde have vast technical knowledge.’

‘I would highlight Katia Soriano.’

‘Cristiano Ruschmann, Sergio Pin and Edward Shindy Toma understood the specifics of the sector and also guided us on how we could improve our processes in the tax sector. What pleased us was the availability, care to understand the sector and the clear and objective communication of the lawyers, bringing confidence and tranquility to implement the recommendations made.’

‘I’d highlight Ciro Soriano and Edward Shindy Toma.’

Campos Mello Advogados in cooperation with DLA Piper

Campos Mello Advogados in cooperation with DLA Piper is a popular choice with international companies who appreciate its ‘very good knowledge not only of the tax aspects of Brazil but also in relation to Latin America and in the relationship with the US‘. The full-service practice handles direct and indirect taxation matters, including tax planning, restructuring and due diligence. The litigation side is equally busy on judicial and administrative disputes at the municipal, state and federal level. The practice is jointly led by the ‘excellentHumberto Marini and Alex Jorge, who advise on contentious and non-contentious matters, respectively. Tax litigator Renato Lopes da Rocha is noted for his ‘extensive mastery over the matter‘ and ‘great proximity to the client‘.

Practice head(s):

Humberto Marini; Alex Jorge


‘Multiple complex tax discussions for US multinational companies doing business in Brazil. Alex Jorge, Humberto Marini, Rosana Jayme, Victor Kampel, Renato Lopes and Laura Kurth are all excellent contacts.’

‘Campos Mello has a very good knowledge not only of the tax aspects of Brazil but also in relation to Latin America and also in the relationship with the USA.’

‘The technical quality of the Tax Litigation team is great, the client response is very fast and the team is well updated on the position of the courts on the topic under discussion.’

‘Renato Lopes da Rocha is a partner with active participation, with extensive mastery over the matter and has great proximity to the client.’

‘Campos Mello is a true business partner. We consider it as a legal department of the company.’  

‘Very well informed team, with a lot of capacity in advising matters, tax, corporate and even some accounting aspects. Very competent team with quick answers.’

‘The tax team is incredible. The quality of the service is outstanding.’

‘The firm has national and international recognition, prepared partners and has outstanding performance in several areas. They serve me in tax and corporate and are always available to assist us in all topics of these areas and know well the sector that we are inserted.’

Key clients

Sequoia Logística


Eastman Chemical

Gemini Energy

3R Petroleum


Dow Chemical



Hyatt (Rio JV Partners Participações)


Rheem Manufacturing

Novo Nordisk Produção Farmaceutica

CHC do Brasil Taxi Aéreo

Stanley Black & Decker Group

Work highlights

  • Assisted Eastman Chemical Company on tax matters related to the sale of its global tire additives business to an affiliate of One Rock Capital Partners.
  • Representing Stanley Black & Decker’s Brazilian subsidiary in key claims at the administrative level involving the disallowance of interest expenses for corporate income tax purposes.
  • Assisted White Martins Gases Industriais in administrative defences involving state goods and services tax (ICMS).

Cescon Barrieu

Tax clients of Cescon Barrieu benefit from the firm’s ‘wide spectrum of professionals‘, who ‘offer complete and innovative solutions, covering all angles‘ and enabling ‘assertive decision making‘. The team provides contentious and non-contentious advice on direct and indirect tax issues, ranging from M&A and transactional support, through to administrative and judicial disputes at the highest level. The litigation side of the practice was boosted by the promotion of Rodrigo Bevilaqua, ‘an excellent lawyer, always providing legal assistance with high quality standards‘, to partner. Fellow litigator Hugo Barreto Sodre Leal brings ‘great technical quality and significant business vision‘, while versatile practice head Roberto Barrieu is ‘always willing to meet the needs of the company quickly‘. Other key partners include litigator André Alves De Melo. Since publication, Sarah Barbassa is no longer at the firm.

Practice head(s):

Roberto Barrieu


‘Professionals are highly qualified and helpful. They are always available to assist the client.’

‘Rodrigo Bevilacqua is an excellent lawyer, always providing legal assistance with high quality standards, presenting all possibilities, allowing the client to take the best practice for the solution of the theme in question.’

‘The firm has a wide spectrum of professionals, being able to offer complete and innovative solutions, covering all angles of analysis, allowing its clients a comprehensive view of the legal situation and possible paths, thus facilitating assertive decision making.’

‘Hugo Leal is a partner with great technical quality and, at the same time, a significant business vision, facilitating communication with companies and enabling the making of assertive decisions, with a coherent exposure of the risks involved.’

‘Cescon, Barrieu, Flesch & Barreto Advogados works with highly complex issues, using the best legal techniques, and is always up-to-date on the topics sent to the firm. It is also important to mention that the reading of the procedural documents are clear and precise, with the application of constitutional, tax and legal legislation. The difference of the office is the fast and helpful service, besides always having the global view of the market, especially the sector that our company operates.’

‘Roberto Barrieu is always willing to meet the needs of the company quickly, with a full vision of the company’s business engaged with tax legislation. Hugo Leal always considered the situations in the meetings, always aiming at the interests of the company. Rodrigo Bevilaqua has always met all the demands that the company has, also using the experience in practices with the IRS.

‘The team as a whole (Paula Brito/Cristal Mastrangelo/Érico Süssekind) have always met quickly and accurately the interests of the company, and always fully and accurately followed the needs of the company.’

Key clients





WEG Equipamentos Elétricos



Rio Energy


Lundin Mining

Work highlights

  • Assisted Enel in challenging the IRS on whether the transfer (or change of ownership) of financial instruments should be considered as taxable.
  • Advised the various shareholders of Mogiana, a pet food manufacturer, in the sale of 100% of its stock to BRF, a task made more challenging because of the varied tax statuses of the sellers.
  • Advised energy group Eletroriver in developing a tax efficient structure for the acquisition of an additional stake in Brazil PCH from Renova Energia.

Dias De Souza Advogados Associados

Dias De Souza Advogados Associados is praised for its deep bench of ‘highly qualified professionals, who provide close, attentive and fast service to its clients‘. The firm is especially well known for its expertise in tax litigation at the municipal, state and federal levels. Its clients come from across a broad range of industries, attracted by the firm’s ‘excellent performance in terms of success in the cases defended‘. Founding partner Hamilton Dias de Souza is noted for his ‘influence at the national level‘. Several partners are praised for their ‘technical knowledge‘, including Mário Luiz Oliveira da Costa and Douglas Guidini Odorizzi. Hugo Funaro has a ‘very high technical capacity and is always ready to serve the client‘.


‘The firm remains up-to-date and innovative in the diagnosis of solutions and opportunities in the tax area.’

‘Dias de Souza’s team is composed of highly qualified professionals, with successful results in the legal field, who provide close, attentive and fast service to its clients.’

‘The firm has enormous technical capacity and high reputation in the market, which generates confidence to clients.’

‘Hugo Funaro has very high technical capacity and is always ready to serve the client.’

‘What distinguishes the firm in the Brazilian legal scenario, in particular, is its high degree of technical expertise in the affairs of the tax sphere. Its professionals are highly qualified to meet demands of great complexity, which results in excellent performance in terms of success in the cases defended. Another aspect that deserves recognition is the ability to prepare and produce articles and academic materials, in addition to new theses, especially about tax recovery, a fact that puts the firm in the spotlight at the national level.’

‘Mário Luiz Oliveira da Costa (technical knowledge, dealing with the authorities, systemic vision), Douglas Guidini Odorizzi (technical knowledge), Hamilton Dias de Souza (technical knowledge, influence at the national level).’

Gaia Silva Gaede Advogados

Gaia Silva Gaede Advogados has a comprehensive tax practice, with lawyers working across the firm's offices in São Paulo, Rio de Janeiro, Belo Horizonte, Curitiba and Brasília. Clients appreciate the team’s ‘assertiveness, technical quality, sense of urgency and, principally, partnership‘ as well as ‘the availability of members and especially partners to discuss any topic or subject that is necessary‘. The team handles the full range of direct and indirect tax matters, including customs law and administrative and judicial claims. M&A and restructuring support also features prominently on its agenda. Lead partners include Enio Zaha (who ‘really understands the needs of the company and engages in all matters in a profound way’), and Alexandre Tróia Menezes da Silva and Gerson Stocco de Siqueira for non-contentious matters. Clients also rate Georgios Theodoros Anastassiadis and recently promoted partner Heitor Cesar Ribeiro for their ‘experience and knowledge‘.

Practice head(s):

Enio Zaha; Gerson Stocco de Siqueira; Alexandre Troia Menezes da Silva


‘I really like working with Gaia, because they are very efficient in the analysis, not only holding on to the basics, they show genuine interest in understanding the client’s business in order to provide a more appropriate service.’

‘Maria Aline Buratto Aun and Enio Zaha really understand the needs of the company and engage in all matters in a profound way.’

‘The Gaia office always has excellent professionals with different qualifications.’

‘Heitor Ribeiro and Georgios Anastassiadis from the São Paulo office stand out for their time in the office as well as for their experience and knowledge in the sector they serve.’

‘We have as a partner Flávio Prado, professional always available to help us in all demands. Another partner who stands out is Helton Cruz, for his legal and accounting training, which greatly facilitates communication in a clear, precise and transparent way.’

‘The professionals Jorge Luiz de Brito Júnior and Gabriel Carvalho Zampieri stand out for their professionalism and solid knowledge in tax law. In addition, they are dedicated to finding solutions to the legal problems presented, regardless of the complexity or value of the action. In this way, we place a lot of confidence in their work.’

‘I have been working with Gaia Silva Gaede for the last five years and I am always impressed by assertiveness, technical quality, sense of urgency and, principally, partnership. Undoubtedly the best quality of the office is the availability of members and especially partners to discuss any topic or subject that is necessary. ‘

‘The GSGA tax team stands out for client service, quality of information, sensitivity and understanding of client needs. There is fluidity in communication when the firm understands and sympathises with the client’s pains.’

Key clients



Baker Hughes Energy Technology do Brasil

Bram Offshore Transportes Marítimos l

Brasbunker Participações l


Britânia Eletrodomésticos

Celena Alimentos

Chevron Brasil Petróleo

Cia. Hering

Companhia Brasileira de Offshore (CBO)

Companhia de Navegação Norsul

Construtora Queiroz Galvão

Electrolux do Brasil

Engie Brasil Energia

Furnas – Centrais Elétricas

Grupo Energisa

Halliburton Produtos

Hispamar Satélites


Lankhorst Euronete Brasil – Indústria e Comércio

Lojas Americanas

MHWirth do Brasil Equipamentos

Modec Serviços de Petróleo do Brasil

Norsk Hydro

Norskan Offshore

OSM do Brasil Gerenciamento de Operações Marítimas

P.K.K. Calçados

Paraná Equipamentos

Parati Indústria e Comércio de Alimentos (Kelloggs Group)

Renault do Brasil

Renavi Engenharia

Roca Sanitários Brasil

Saipem do Brasil Serviços de Petróleo

Work highlights

  • Assisting Grupo de Moda Soma in a tax restructuring involving the incorporation of Hering’s shares into a subsidiary.
  • Represented Furnas – Centrais Elétricas in a lawsuit filed to cancel the collection of Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL).
  • Assisting BW2 Companhia Digital in an assessment of the tax, operational and equity effects of its business combination with Lojas Americanas.

KLA Advogados

KLA Advogados has a well-balanced team, which handles an even mix of tax advisory and litigation matters. The non-contentious arm of the practice has several dedicated partners, including Victor Polizelli, who advises on corporate and international taxation and transfer pricing, and the recently promoted Juliana Nunes, who leads the direct tax side of the department. José Flávio Pacheco is the main contact for customs and indirect tax issues. Versatile practice head and firm co-founder Henrique Lopes focuses on consultancy and administrative litigation. Felipe Omori is particularly experienced in judicial disputes, while Luís Flávio Neto and Álvaro Lucasechi have good expertise in administrative tax disputes.

Practice head(s):

Henrique Lopes

Key clients

DirectTV Group/Sky


General Mills

Freudenberg Group

Lear Corp.

European Energy

Nordic Power Partners


Mercado Livre

The Kraft Heinz Company

Newell Brands


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

Work highlights

  • Assisted telecoms company Hughes Networks Systems in a cross-border joint venture for the operation of gateways and satellites.
  • Assisted pharmaceutical company Abbvie in a leading case involving the tax exemptions applied on medicines.
  • Assisted funds manager Credit Suisse Hedging-Griffo Corretora de Valores in overcoming regulatory hurdles in real estate investment.

Lobo de Rizzo Advogados

Lobo de Rizzo Advogados is praised for how it ‘understands the client’s business and seeks, in all matters, to provide a solution that does not expose the company to risk and at the same time allows the business to take place’. The firm represents an impressive mix of domestic and international companies on a wide range of contentious and non-contentious matters, with lawyers regularly involved in judicial and administrative disputes at the municipal, state and federal levels. Lead partners include Alexandre Siciliano Borges, who is well regarded for his transfer pricing expertise, Marcelo Bez Debatin Da Silveira and Mariana Lima. Eduardo Martinelli Carvalho and Maria Carolina Bachur are noted for their ‘involvement and partnership in the client’s day-to-day tax matters‘. The team was strengthened by the arrival of former tax head of Brazilian paper company Klabin Bruna Camargo Ferrari in August 2022.

Practice head(s):

Alexandre Siciliano Borges; Eduardo Martinelli Carvalho; Maria Carolina Bachur; Marcelo Bez Debatin da Silveira; Mariana Lima


‘The firm has a differential compared to others in the market: it is the partnership with the business. The firm understands the client’s business and seeks, in all matters, to provide a solution that does not expose the company to risk and at the same time allows the business to take place.’

‘I’d highlight Eduardo Martinelli and Maria Carolina Bachur for their involvement and partnership in the client’s day-to-day tax matters, and Alexandre Siciliano for the way of dealing and generating relationships, passing on the technical knowledge translated into the day-to-day of the business.’

Key clients

Nestlé Brasil



Leão Alimentos

General Motors



Dia Brasil

Burger King


Abbott/St Jude Medical


Becton Dickinson

Work highlights

  • Provided assistance to General Motors in a judicial proceeding related to improper collection of ISS linked to engineering services provided to a US-based company.
  • Assistance to Dia, a Spanish headquartered supermarket chain, in an administrative proceeding related to the collection of PIS, COFINS, and a regulatory fine.
  • Defending Roche against a transfer pricing-related tax assessment issued by the Federal Tax Administration.

Machado Associados

Machado Associados provides a ‘high-quality service‘, particularly in key areas such as indirect taxes. The ‘highly specialised‘ team is led by ‘incredible professionalJúlio de Oliveira. Other key individuals include Isabel Bertelotti and Ana Lucia Marra, both ‘exceptional lawyers‘, who are especially active on the consulting side. For indirect tax and customs matters, the recently promoted Gabriel Caldiron Rezende brings ‘high added value‘ and is recommended with ‘complete confidence‘. Daniel Lacasa Maya is also noted for his ‘solid technical knowledge, deep networking and industry knowledge‘. Direct tax expert Stephanie Makin has also established a good reputation for international taxation and transfer pricing issues. Former partners Ricardo da Silveira and Carolina Romanini Miguel left the firm.

Practice head(s):

Júlio de Oliveira


‘The firm has a team of lawyers highly specialised in tax matters involving our sector. They provide high quality service and always have quick responses to the demands presented.’

‘Julio Oliveira and Daniel Lacasa Maya – specialists in IPI tax. They are always available with appropriate responses to the demands that arise. They are extremely collaborative.’

‘Ana Lucia Marra and Izabel Bertoletti: exceptional lawyers and always praised by clients.’

‘Firm with deep knowledge of the sector, specialised in indirect taxes.’

‘Daniel Maya – solid technical knowledge, deep networking and industry knowledge. Júlio Oliveira – experienced partner, solid technical knowledge, deep networking and industry knowledge’

‘Machado Associados is formed by highly technical professionals, but who maintain a very human relationship with their client. The client is treated as unique and they deliver above-average efficiency work. The elaboration of theses, the documentation and the argumentation of the defenses made by the Machado team is always very incisive, so well prepared that it leaves no room for doubt.’

‘We work with them in the tax area and the understanding and light they bring to this complex demand results in extreme security for the client. And that’s what the client seeks from a legal operator, legal certainty, technical capacity, seriousness and human relationship. For us, Machado brings it all together. Maximum grade to Machado Associados.’

‘Julio Oliveira and Gabriel Caldiron Rezende: They are incredible professionals, with high technical competence, extremely well recommended, especially for the quality of the services presented and the good relationship they maintain with client. They are professionals with high added value, whom we recommend with complete confidence.’

Key clients

Natura Cosméticos


Wobben Windpower (Enercon Group)

Sanofi Aventis



BDF Nivea

Work highlights

  • Assisted Ibitu Energética in challenging the taxation imposed by the state of Mato Grosso on the distribution of energy.
  • Advised E-Vino Comércio de Vinhos on the tax aspects of the intended import structure linked to its acquisition of Grand Cru, another major wine importer and retailer in Brazil.
  • Assisted Ledervin Indústria e Comércio in challenging the state of São Paulo’s imposition of ICMS on imports, which conflicts with the position set by the Supreme Federal Court.

Rolim, Viotti, Goulart, Cardoso Advogados

Rolim, Viotti, Goulart, Cardoso Advogados is a popular choice with clients, commended for bringing together ‘an excellent team both in litigation and in consulting‘. The lawyers ‘have deep knowledge in related areas, such as accounting and economics‘ and provide ‘excellent‘ service and ‘exceptional‘ technical quality. The firm’s sector expertise covers a wide range of industries, from telecoms through to agribusiness, energy and manufacturing. Its litigation experience is particularly strong in VAT and indirect tax disputes. Founding partner Joao Dácio Rolim is a leading figure in the market, and is backed by a team that includes Daniela Silveira Lara, an ‘excellent technician, always willing to present interesting proposals‘. For tax planning, Luis Felipe Campos is an ‘excellent professional, with a refined and assertive quality‘.

Practice head(s):

João Dácio Rolim


‘In all our work together, I could observe the high quality of result delivery, as well as the technical quality, from associates to partners. I highly recommend this firm.’

‘Luis FeLipe – Excellent professional, with a refined and assertive quality. Milene Góes – Magnificent knowledge in social security matters. Danilo Gomes – Sensational quality and delivery of results and posture in the face of challenges.’

‘The firm has a team that manages to bring together an excellent team both in litigation and in consulting. This is a factor that distinguishes them a lot, as they manage to deal with issues in a very coordinated way from the initial moment until eventual litigation. Another differential is that the team has professionals who, in addition to being lawyers, have deep knowledge in related areas, such as accounting and economics. This allows for more complete analyses that dialogue with different areas of the client company.’

‘Daniela Silveira Lara is both a brilliant lawyer and an excellent manager, having formed a team of excellence.’

‘The service is excellent and the technical quality exceptional.’

‘Daniela Lara, excellent technician and always willing to present interesting proposals.’

‘The firm is very good, the partner who assists us is a specialist in telecom tax demands. We are very close to the partners and team and we work a lot together, giving their opinion to produce the best defense in our processes.’

‘Daniela Silveira Lara is a scholar in the area of regulatory taxes and telecom. Francine Bento Fernandes and Manuela Britto Mattos dos Santos are also part of the team that assists us and are always available to solve our problems. Both also have extensive knowledge in telecom and social security issues.’

Key clients


ArcelorMittal Brasil


Heineken Brasil


Ingeniería y Construcción Sigdo Koppers – ICSK BRASIL

Norte Energia

ADM do Brasil (Archer Daniels Midland)

Helibrás – Airbus Helicopters

Ciber (Wirtgen Group)

Zurich Seguros

Sonda Brasil

Sada Transportes e Armazenagens

Fiat Chrysler Automoveis

Gerdau .

Gerdau Açominas


Companhia Energética de Minas Gerais (CEMIG)

Work highlights

  • Advising Brasscom – The Brazilian Association of Information Technology and Communication Companies, in an action aiming to prevent ICMS on digital services..
  • Assisting Norte Energia in a lawsuit concerning the company’s right to use PIS and COFINS credits relating to the interest on government loans used to build the Belo Monte Hydroelectric Plant.
  • Representing McDonald’s in a tax dispute concerning CIDE-Royalties.

Stocche Forbes Advogados

Stocche Forbes Advogados has an ‘excellent technical base that allows a more detailed and realistic analysis of the tax risks‘. Clients also emphasise the ‘exceptional‘ service and ‘availability to listen to the client and provide timely returns‘. The practice handles a healthy mix of litigation and consulting issues. Paulo César Teixeira Duarte Filho heads the indirect tax and customs side, and (alongside his team) is praised for his ‘promptness and technical accuracy‘. Renato Coelho leads on direct tax, and his work includes international tax planning and M&A. Daniel Abraham Loria is praised for his ‘depth in the subject and technical knowledge‘, particularly concerning investment funds. Associate Andreza Ribeiro is also well regarded. Since publication, Marcos Vinícius Passarelli Prado is no longer at the firm.

Practice head(s):

Paulo Duarte; Renato Coelho


‘The service is exceptional. Fast and accurate, with availability to listen to the client and provide timely returns to the fast-track business that in other firms usually demand precious time. The highlight is the added value, as they are not limited to offering an objective answer, as they usually present alternatives for solving impasses.’

‘Paulo Duarte, Mariana Kubota, Guilherme Mendes – What distinguishes this team is the promptness and technical accuracy of feedback, including in the tax area. The identification of scenarios with values involved makes it possible for the client to make a decision based on fact, leaving the theoretical doubt about taxes.’

‘The differential of the team is the total focus on the client and on solving problems, helping to mitigate risks. The team is very technically prepared and proposes assertive and efficient solutions, quickly, even when it is necessary to activate other areas of the office. There is very little turnover, so lawyers specialize in the client’s business. Another commendable issue is the attention the office gives to social causes and minorities.’

‘I strongly emphasize the team’s know-how. They are extremely competent, find solutions for highly complex cases, work a lot with the client.’

‘The Stocche Forbes tax team follows the firm’s excellent standard, with active participation of the partners in the cases, advising on transactions and decision-making and business risk analysis. The tax team has an excellent technical base that allows a more detailed and realistic analysis of the tax risks involved in the operation, as well as in the structuring of mitigators. In addition, the team actively works to create value in the operation through creative solutions. It stands out in its business vision and long-term partnership, with the active participation of its partners.’

‘Daniel Loria and Luiz Bianche advise us in the tax area. Excellent lawyers, creative and give a lot of confidence to the client. Demonstrate in-depth knowledge of the industry. Loria even wrote a great book on taxation of investment funds, this type of academic work was very well seen, as it shows depth in the subject and technical knowledge.’

Key clients



TI Automotive

Largo Resources


Mubadala Development Company

Red Bull

C6 Bank


BTG Pactual









Rumo Malha Norte

Work highlights

  • Advised Eneva in a complex corporate and tax reorganisation to implement a hostile bid for AES Tiete.
  • Advised Traspetro on a corporate tax-related lawsuit.
  • Advised the Government of Austria on renegotiating the double tax convention with Brazil.

TozziniFreire Advogados

TozziniFreire Advogados is praised for the ‘personalised service and excellence‘ of its tax team, which assists clients from across a wide range of industries. The firm’s sizeable department allows for a strong degree of specialisation in key areas such as direct tax, indirect tax and customs law, from both a contentious and non-contentious perspective. The team continues to expand following the recruitment of highly rated Brasília-based federal tax litigator Alberto Medeiros from Stocche Forbes Advogados, and the promotion of litigation partner Bruno Teixeira, who is praised for his ‘great efficiency‘. Other key partners include practice co-heads Gustavo Nygaard, for corporate tax, and Renata Emery, for advisory and contentious matters. Lisandra Pacheco and Thiago Rulfalco Medaglia are lead contacts for customs-related issues. Vinícius Jucá is no longer at the firm.

Practice head(s):

Gustavo Nygaard; Renata Emery


‘Personalised service and excellence in the drafts prepared, with always updated jurisprudence and newsletter every month forwarded to clients on the main tax issues in the courts. The fact that it is a full service firm also favours in the analyses that require knowledge in other branches of law.’

‘We work directly with partner Bruno Rodrigues Teixeira de Lima. Bruno is fully available at any time of the day to resolve any question presented. Our queries are always met with great efficiency and brevity.’

Key clients



Naval Group


Banco Bradesco

Colgate Palmolive

Audi do Brasil


Lojas Renner

Work highlights

  • Advising Jaguar Land Rover on tax issues, and related incentives, linked to the development of its first manufacturing plant outside the UK.
  • Advising Saab following a tax assessment issued by São Paulo state’s tax authorities for the collection of state VAT (ICMS) applied on the importation of certain equipment.
  • Advising Whirlpool on the assessment of IRPJ and CSLL taxes levied on the profits of its controlled foreign subsidiaries.

ASBZ Advogados

ASBZ Advogados offers ‘customised client support‘ in the gamut of direct and indirect tax matters. The team has experience in a wide range of industries, including pharmaceuticals and aviation, and clients appreciate its ‘creativity and holistic approach in resolving tax disputes and planning in line with the reality of the technology sector‘. Alexandre Gleria heads the team, which includes newly promoted partner Antonio Moreno, ‘a great tax professional‘. Danilo Leal is noted for his indirect tax expertise, while Adriana Passaro is active on the litigation front.

Practice head(s):

Alexandre Gleria


‘Customised client support and relationship.’

‘Antonio Moreno is a great tax professional. Very clear and honest, humble and committed to client’s needs and deadlines.’

‘Creativity and holistic approach in resolving tax disputes and planning in line with the reality of the technology sector.’

‘Antônio Moreno, a partner who helps us directly, has always worked with us as an integral part of the company. He embraced our business, our way of thinking and working and spared no effort, time or dedication to find innovative solutions so that we complied with our tax obligations.’

‘Alexandre Gleria and Danilo Leal are two reference partners. In addition to the partners, the team is very well structured, with emphasis on the associates Filipe Lessa and Daniela Armelin, who are very proactive and technical.’

‘Antonio Moreno is a great tax professional. Very clear and honest, humble and committed to client’s needs and deadlines.’

Key clients

ByteDance Brazil (TikTok)

Facebook do Brasil

Uber do Brasil


United Airlines

Qantas Airlines


Mutant – Prime Sistemas de Atendimento ao Consumidor



Banco Digio


XP Investimentos

Symrise Aromas e Fragrâncias

Reckitt Benckiser

AGI do Brasil

Epiroc do Brasil Equipamentos de Mineração

Work highlights

  • Advised Prime Mutant in a corporate restructuring involving several tax matters, which allowed the company to sell part of the group for R$800m.
  • Represented Uber App in a dispute concerning the way in which municipalities taxed its services.
  • Assisted Neoway in creating the Kapi data platform, which will help clients identify irregularities that could result in infractions, tax notices and other charges.

Cascione Pulino Boulos Advogados

Cascione Pulino Boulos Advogados has a ‘dynamic team‘, which ‘demonstrates a high capacity for technical research and at the same time a capacity for discernment and practicality‘. The ‘very proactive‘ lawyers offer a broad range of support, including in interactions with the tax authorities, and advice on day-to-day matters. Versatile practice head Luca Priolli Salvoni advises on contentious and non-contentious tax and social security issues, and is praised for his ‘excellent technical knowledge and great ability to visualise problems and solution paths‘. Rafael Vega Possebon handles direct and indirect tax issues with ‘clarity in communication and good advocacy‘. Associate Gabriel Baccarini is noted for his ‘great technical and research capacity‘.

Practice head(s):

Luca Salvoni; Rafael Vega


‘Dynamic team and always willing, very proactive and with a lot of knowledge.’

‘Since the beginning of our relationship, the firm demonstrates a high capacity for technical research and at the same time a capacity for discernment and practicality. They demonstrate knowledge of both legislation and practical implementation and the reports to be sent to the tax authority, which helps a lot to put into practice at work on a day-to-day business.’

‘Luca Salvoni: excellent technical knowledge and great ability to visualise problems and solution paths. Gabriel Alves de Oliveira Baccarini: great technical and research capacity and jurisprudence consultations, good argumentation. Rafael Vega: clarity in communication and good advocacy.’

‘Luca Salvoni manages to build relationships of trust and partnership. With extensive technical knowledge about tax law, he is able to help us in the most varied demands, seeking to be useful in every way.’

‘I would like to mention Rafael Vega, who serves us quickly, is available and of technical quality above what is seen in the market.’

Key clients

Ferroport Logística


Sherwin Williams

Prumo Logística

Porto do Açu


Fast Shop

Sofape Filtros


Editora Planeta DeAgostini


Açu Petroleo

Kerui Metodo

Rocha Terminais

Comexport Trading

Ultra Group



BR Properties



IG4 Capital Investimentos

Natural One

Prometeon Tyre Group

GEF Investment Fund

Work highlights

  • Advised Emcasa, a proptech company, in defining its tax model in Brazil.
  • Advised COPI, an agricultural logistics company, on the tax issues linked to establishing its fertilizer logistics complex, Terminal Integrador de Palmeirante.
  • Assisted Natural One, a Brazilian beverage company, on the tax aspects of its domestic and global expansion.

Castro Barros Advogados

Clients of Castro Barros Advogados benefit from the firm’s ‘excellent partners‘, who ‘stand out for their flexibility, technical quality and availability‘. The team is evenly split between Rio de Janeiro and São Paulo, and offers a similar mix of direct and indirect tax advice, including in cross-border tax planning and transfer pricing support. The practice is particularly experienced advising clients in the telecoms and retail sectors. André Gomes De Oliveira and Gabriel Manica Mendes de Sena are ‘competent and solve all problems very quickly‘. Daniela Duque Estrada regularly handles judicial and administrative disputes, with Leandro Canarim and the recently promoted Thiago Motta also attracting praise from clients.

Practice head(s):

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


‘Its partners are always available to assist clients when needed. In addition to the easy access to partners, I highlight the quick response, which is always complete, which greatly helps the day-to-day decision-making within a company.’

‘André Oliveira and Gabriel Manica – in addition to being partners in the relationship with the client, are competent and solve all problems presented very quickly (whether on merit or procedural issues). The agility and assertiveness of the firm are very surprising.’

‘The firm has excellent partners who actively participate in our daily lives, André Oliveira, Gabriel Manica, Thiago Motta and Daniela Duque Estrada, help with ideas for tax planning.’

‘Gabriel Manica is a lawyer who is always available, who understands his clients’ business deeply and who is truly a partner. Being served directly by him makes all the difference in everyday life and adds a lot of value.’

‘I’ve worked with many law firms, but Castro Barros was the one that stood out the most to date. They stand out for their price, flexibility, technical quality and availability. They are part of the team and seek results together with us.’

‘Gabriel Manica: he, along with the other associates and partners of the firm, provide an excellent service. They are super technical and distinguish themselves due to their tact and partnership with the client.’

‘‘Leandro Canarim has been with us for years and is able to work as an in-house lawyer, but with the expertise that only a partner can provide.’

‘It is a firm that is always by our side to support us in day-to-day cases. It has been serving us for a long time, with agility and with a lot of expertise. Always up to date on the current developments of the judiciary, as well as on the most recent theses.’

Key clients


União de Lojas Leader

Intertek do Brasil

Abril Comunicações





Casa e Vídeo

Tex Courier (Total Express)

Work highlights

  • Represented TIM in the filing of lawsuits in all 26 Brazilian states plus the Federal District, to obtain a reduction of the ICMS rate.
  • Supported Abril in the formalisation of the first procedural settlement with the federal government, specifically for companies undergoing court-supervised reorganisation.

Dias Carneiro Advogados

Dias Carneiro Advogados assists a broad mix of domestic and international clients on contentious and non-contentious tax and customs matters. Praised for its ‘very agile and in-depth knowledge of the sector‘, the team is ‘ahead of the facts, and always collaborates in offering the best and most complete information‘. Lead partners include Antonio Amendola, who is ‘without a doubt a deep expert in tax‘. Rodrigo Maito Da Silveira is particularly active on the tax planning and structuring front, while Maurício Chapinoti handles both litigation and advisory work.

Practice head(s):

Antonio Amendola; Maurício Braga Chapinoti; Rodrigo Maito da Silveira


‘The firm is unique in its service and in the search for solutions. The team is ahead of the facts, and always collaborates in offering the best and most complete information for real knowledge of the situation. The team makes us feel that they are always following up on all matters as if they were the company’s own team. Very agile and in-depth knowledge of the sector.’

‘Antonio Amendola – without a doubt is a deep expert of the tax sector. He is able to seek the best solutions, and is present in all conversations/meetings, even in cases of other subjects. 10 out of 10 for service.’

Key clients

Rio Bravo Investimentos DTVM


Work highlights

  • Advised asset manager Rio Bravo Investimentos DTVM on several infraction notices concerning the tax treatment of its investment funds.

Felsberg Advogados

Felsberg Advogados brings ‘speed and technical knowledge‘ and ‘very high quality of service‘, helping clients ‘to make the best decisions‘. The firm’s market-leading insolvency and restructuring work inevitably feeds into its tax offering. The litigation side is led by Anna Flávia De Azevedo Izelli Greco, and includes Rodrigo Prado Gonçalves and recently promoted partner Flavia Ganzella. Ivan Campos is particularly experienced in telecoms issues, while non-contentious tax partner Rafael Macedo Malheiro advises on ‘complex matters with impressive technical knowledge‘. Clients also rate senior associate Gabriel Paranaguá for his ‘experience, wisdom and speed‘.

Practice head(s):

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


‘Speed and technical knowledge.’

‘Gabriel Paranaguá – Experience, wisdom and speed.’

‘The team stands out for its high quality in meeting our needs. They are always up to date in the legal and business scenario, being able to guide us to make the best decisions.’

‘The firm’s biggest differential is the very high quality of service (high technical knowledge, agility, close contact and fair fees).’

‘Flavia Ganzella – tax litigation partner to whom we transfer and centralize all tax proceedings due to the excellent performance and service. Rafael Macedo Malheiro – tax advisory partner who has become our main source of advice on complex matters with impressive technical knowledge.’

‘A team with great technical knowledge and recognition in the market.’

‘Rodrigo Prado has great technical knowledge about the tax area. Gabriel Paranaguá has a lot of agility in his answers, in addition to great technical knowledge about the tax area.’

Key clients


WPP Group

EDP Energias do Brasil

Química Amparo

Monster Energy

Fundação Orquestra Sinfônica do Estado de São Paulo – OSESP


Centurylink Comunicações do Brasil

Boehringer Ingelheim do Brasil Química e Farmacêutica

Arris Indústria Eletrônica do Brasil

Work highlights

  • Advising a multinational pharmaceuticals group on its intra-group reorganisation and transfer of medicine brands, including a study of the relevant double tax treaty.
  • Advising an engineering and construction company on the structuring of a waste-to-energy model.
  • Advising a power sector company in a tax compromise offer relating to Brazilian legislation which came into force in 2020.

Huck, Otranto, Camargo Advogados

The size of Huck, Otranto, Camargo Advogados‘ tax team reduced significantly in 2022 following the departure of five partners as part of a firm-wide split that led to the formation of a separate firm. Despite this, the firm retains a strong six-partner practice, which is praised for its ‘great added value‘ and its ‘technical rigour and personalised service‘. Lead partners include Paulo Cesar Butti Cardoso, who handles contentious and non-contentious direct tax matters, and the versatile Marcelo Muratori, who joined from Mariz De Oliveira e Siqueira Campos Advogados in 2022. Henrique Mellão Cecchi de Oliveira is also noted for his tax planning and litigation work, and advice to high-net-worth individuals. Estela Maria Lemos Monteiro Soares de Camargo is also highly recommended.

Practice head(s):

Paulo Cesar Butti Cardoso; Marcelo Muratori; Henrique Mellão Cecchi de Oliveira


‘The services provided by HOC’s lawyers are of great added value. From the strategic issues, such as operational matters, with the Financial, Accounting and Fiscal Administration, with technical rigour and personalised service, given the size and complexity of our Group’s business. The strategic, operational and tactical decisions, which guided us were very good.’

‘Estela Camargo leads the relationship, with a team of experts, led by Paulo César Butti Cardoso and other lawyers. The services provided are of high relevance, added value and complexity, demanding a lot of dedication. Our major transformations have had direct and constant advice from HOC.’

Key clients



Insolo Agroindustrial

Eli Lilly do Brasil

Assupero Ensino Superior


Porto Seguro


Saint Gobain do Brasil



Work highlights

  • Assisted Insolo Agroindustrial on all tax aspects of the sale of the group.
  • Assisting Saint-Gobain in an administrative tax dispute related to the formal restrictions imposed by the Brazilian Tax Authorities to ensure the recognition of the tax paid by a company controlled abroad.
  • Defending Objetivo Group in lawsuits filed by the Federal Tax Authorities due to alleged tax debts from several companies within the Objetivo Group.

Krakowiak Advogados

Krakowiak Advogados is a highly rated boutique with a particularly strong focus on judicial and administrative litigation. The firm is also active on the non-contentious side. Leo Krakowiak is a key contact.

Rayes & Fagundes Advogados Associados

Rayes & Fagundes Advogados Associados has ‘a team of proactive lawyers, who always seek to understand all the details of the issue‘, ending with a ‘precise and excellent result‘. The ‘highly qualified and available‘ practice has a good track record for advising clients operating in the pharmaceutical, IT and software sectors on tax consultancy and litigation matters, and also related areas such as social security law. Founding partner Ronaldo Rayes handles contentious and non-contentious issues, while Bruno Aguiar is ‘a reference in tax matters for the pharmaceutical industry‘. Litigator Ana Cristina Maia Mazzaferro is a ‘consistent technical and strategic pillar for tax litigation matters‘. Maria Teresa Zambom Grazi leads on administrative disputes.

Practice head(s):

Ronaldo Rayes; Bruno Aguiar


‘Rayes & Fagundes has a team of proactive lawyers, who always seek to understand all the details of the issue presented by the company when called upon, presenting in the end a precise and excellent result.’

‘Highly qualified and always available team.’

‘Very cooperative and available to align expectations.’

‘The firm has grown significantly in a full service model, seeking to meet more demands than the usual ones. I understand that the firm is distinguished by its handling of tax matters, but is concerned with covering other related fronts that are equally relevant to the corporate management of matters of this nature.’

‘The team has grown in number and quality, and I believe that this movement has been very well led and coordinated by  Bruno Aguiar and Ana Mazzaferro. Bruno is a reference in tax matters for the pharmaceutical industry, and Ana has been a consistent technical and strategic pillar for tax litigation matters.’

Key clients

Eurofarma laboratórios




Via varejo





Boehringer Ingelheim

União Química






United Medical



ABC da Construção

Work highlights

  • Advised pharmaceutical group Sindusfarma on an analysis of tax reforms made by the state of São Paulo.
  • Advised Boehringer Ingelheim on transfer pricing issues.
  • Advising União Química Farmacêutica Nacional in relation to a tax-deficiency note issued by the Federal Tax Authority.

Siqueira Castro – Advogados

The team at Siqueira Castro – Advogados is ‘ready to help in any emergency‘, with clients enjoying a ‘personalised and cordial service‘ underpinned by ‘speed‘ and ‘technical quality‘. The firm has an impressive office network throughout the country, making it a strong choice for on-the-ground support in municipal and state level disputes. The firm’s contentious expertise, both for direct and indirect tax issues, extends to the federal courts. Clients are also well served on the consulting and transactional fronts. Practice head Maucir Fregonesi Junior is ‘diligent, available, with high technical knowledge‘. Marluzi Andrea Costa Barros and litigator I Jen Huang are also names to note.

Practice head(s):

Maucir Fregonesi


‘It is a qualified team whose personalised and cordial service is a differential for the client. Speed, technical quality, a team ready to help in any emergency are the main factors that place this firm among the main ones in Brazil.’

‘Maucir Fregonesi Junior, Gabriela Jajah, Mariana Ramaciotti Magalhães and Marcelo Justo are professionals of the highest technical quality, competence and cordiality in their dealings.’

‘Maucir Fregonesi: Diligent, available, with high technical knowledge.’

Key clients

Kellogg Brasil

Parati Indústria e Comércio de Alimentos

Bull Group

Scala DataCenter

Flextronics International Tecnologia

Apex-Brasil – Agência Brasileira de Promoção de Exportações e Investimentos

Construções e Comércio Camargo Corrêa

Prefab Construções Pré-fabricadas

Work highlights

  • Represented Construções e Comércio Camargo Corrêa in several administrative and judicial procedures involving various taxes.
  • Represented Prefab Construções Pré-fabricadas in various tax foreclosures filed by the General Attorney of the National Treasury.

Souto Correa Advogados

Souto Correa Advogados ‘combines a deep and technical knowledge of tax with a wide practice in the area‘. Clients appreciate the team’s ‘assertive communication, business knowledge and extraordinary reaction time‘, and that the lawyers are ‘always being updated on trends and guidelines of the higher courts‘. In addition to direct and indirect tax disputes, the firm has good experience in tax consulting and customs controls. Split between Porto Alegre and São Paulo, the team has a deep bench, including the highly rated Anderson Trautman Cardoso, who ensures ‘the technical quality of the discussions‘. Litigator Henry Gonçalves Lummertz ‘has unparalleled legal knowledge and is uniquely kind‘. Fernando Ayres and Giácomo Paro are also noted.

Practice head(s):

Pedro Demartini


‘Assertive communication, business knowledge and extraordinary reaction time.’

‘The firm combines a deep and technical knowledge of tax with a wide practice in the area, always aiming at a more efficient approach. They are very well connected and attentive to the topics chosen as priorities by the market and entities, in addition to always being updated on trends and guidelines of the Higher Courts.’

‘Anderson Cardoso Trautman assists us in strategic tax and commercial cases and also supports important entities to act as amicus curiae before Higher Courts, ensuring the technical quality of the discussions.’

‘Henry Lummertz has unparalleled legal knowledge and is uniquely kind. Full support, which brings extreme comfort and security to the internal legal team.’

Key clients

NTT Brasil

Pearson Education

Atvos Agroindustrial

Santo Antônio Energia

Quinto Andar




99 Tecnologia


Casa dos Ventos





Construtora Norberto Odebrecht

Consórcio Odebrecht Via Engenharia

Consórcio Belo Monte

Work highlights

  • Filed a writ of mandamus on behalf of Atvos Agroindustrial in Mato Grosso and Mato Grosso do Sul to contest the ICMS levied on the ethanol which is produced and consumed by Atvos.
  • Assisted real estate company Habitasul Desenvolvimento Imobiliário in a lawsuit concerning the rules around an instalment payment programme.

Sperling Advogados

The comprehensive tax practice at Sperling Advogadostransmits solidity, respect and a lot of knowledge‘. Domestic and international clients, including many in the fashion, manufacturing and automotive sectors, regularly instruct the firm on cross-border issues, with trade and customs law featuring regularly in the team’s workload. The ‘excellent lawyers’ provide ‘great results’ on contentious and non-contentious issues. Lead partners such as Marcio Sperling and Fábio Piovesan Bozza are ‘always up to date and ready to guide us in new business strategies and projects‘. Renata Sucupira Duarte is a key contact for indirect tax and customs matters.

Practice head(s):

Marcio Sperling; Fábio Piovesan Bozza; Renata Sucupira Duarte


‘Sperling Advogados transmits solidity, respect and a lot of knowledge. It has excellent lawyers and thus manages to provide its clients with great results.’

‘Marcio Sperling, Glauco Martins, Fabio Bozza and Mariana Aguiar are always up to date and ready to guide us in new business strategies and projects. They are ethical, considerate and show empathy with the points raised.’

‘Excellent diversity and team, available and focused on client issues.’

‘Excellent, considered part of our work team.’

‘Very reliable, smart and responsive team.’

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)




Agropecuária Santana do Deserto

Consulado Britânico Natique Osborne

Freixenet Brasil

Work highlights

  • Advised Henniges Automotive in a broad revision of the procedures for tax calculation and for the recovery of tax credits, through offsetting or refund.
  • Assisted the Helm Group with the restructuring of its transnational operation, involving payments to the controlling company in Germany and to an affiliated company in China.
  • Assisted the Voith Group with administrative and judicial tax proceedings defending against several tax deficiency notices worth $85m.

Utumi Advogados

Well-regarded boutique Utumi Advogados is ‘specialised in direct and indirect taxes‘ at the domestic and international level. Its partners are noted for their ‘high degree of knowledge‘ and clients appreciate the ‘highly integrated‘ team’s ‘advanced use of technologies to deliver work more efficiently and completely‘. Founding partner Ana Cláudia Akie Utumi handles contentious and non-contentious matters and is praised for her ‘unparalleled experience and qualifications in the tax market‘. She is backed by a young team, which includes Camila Abrunhosa Tapias and associate Pedro Paulo Bresciani.

Practice head(s):

Ana Claudia Utumi


‘Unique technical knowledge and personalised service from the partners with dedication and attention. Quick answers. Deep knowledge of the company’s culture and business distinguish the services provided.’

‘Ana Claudia Utumi – deep tax knowledge for national and international operations, always updated on the most relevant topics and differentiated service. Camila Tapias – dedicated and agile professional in understanding client issues.’

‘The firm is specialised in direct and indirect taxes, supporting individuals and companies on domestic and internacional demands.’

‘Ana Claudia Utumi and Camila Tapias are both experienced and talented lawyers.’

‘The office has a team of highly qualified and efficient professionals. Its know-how and recognition in the market is a strong attraction. The team is highly integrated with advanced use of technologies to deliver work more efficiently and completely.’

‘Ana Claudia Utumi: Unparalleled experience and qualifications in the tax market. João Breviglieri: Young and efficient, he has excellent client relationships and technical skills. Pedro Bresciani: Excellent corporate tax know-how, agile professional and concerned with client demand.’

‘Boutique tax law firm, with a team of partners with a high degree of knowledge and specialisation.’

‘Camila Tápias – technical excellence, management skills and good interaction. Ana Cláudia Utumi – technical excellence.’

Key clients


Solistica Transportation

SPAL Indústria de Bebidas

Dufry do Brasil Duty Free Shop

Makro Atacadista


Kangu Tecnologia


Votorantim Energia

Robert Bosch

CBA – Companhia Brasileira de Alumínio

Roche Produtos Químicos e Farmacêuticos


Grupo Fischer

Sanmina-SCI do Brasil

NEC Latin America

TTB Indústria e Comércio de Produtos Metálicos

Keune Brasil

M Dias Branco


Dox Metais


Melting Artefatos de Borracha

Toyster Brinquedos

Synthesis Indústria e Comércio de Mobiliário

Work highlights

  • Representing Solistica, part of Femsa Group, in two cases before the Supreme Federal Court claiming the unconstitutionality of IOF-Exchange.
  • Advising an e-commerce company on the taxation of royalties at source in Brazil, for the purpose of using tax credits abroad.
  • Provided a tax analysis for a major retailer for a reorganisation of the family-owned company, including the possibility of an IPO.

Vella Pugliese Buosi e Guidoni Advogados

The team at Vella Pugliese Buosi e Guidoni Advogados is ‘committed to meeting client needs, seeking operational and technical excellence, while communicating assertively both with tax and judicial authorities‘. The firm has a significant international base of clients which rely on it to ‘navigate the complex tax regimes in Brazil‘ and distil ‘complex concepts into actionable advice‘.  This applies to direct and indirect tax-related litigation and consulting work. Partners such as practice head Antonio Carlos Guidoni Filho and Helena Vicentini de Assis, both experienced litigators, combine ‘great technical knowledge with practice in the sector‘. André Lemes is noted for his ‘technical knowledge’, while Carlos Eduardo de Biasi is a ‘trusted advisor‘ for non-contentious issues.

Practice head(s):

Antonio Carlos Guidoni Filho


‘Great technical knowledge, focus on tax and great regulatory knowledge.’

‘Antonio Guidoni – Great professional, technical knowledge, good strategy. André Lemes – Technical Knowledge.’

‘Great tax firm, meets the demands with promptness and dedication.’

‘Antonio Guidoni and Helena Vicentini combine great technical knowledge with practice in the sector in which the company operates.’

‘VPBG has helped us navigate the complex tax regimes in Brazil since our business launched there. They have distilled complex concepts into actionable advice.’

‘Carlos Eduardo De Biasi has been a trusted advisor for us in this space.’

‘Team committed to meeting client needs, seeking operational and technical excellence, while communicating assertively both with tax and judicial authorities.’

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

Key clients

Atotech Brasil Galvanotecnica

Banco Citibank

Bentley Systems

Betsson Perch Investments

Biomedical Distribution Mercosur


BTG Pactual

Centrais Elétricas da Paraíba (EPASA)

Cerdia Brasil Indústria e Comércio

Companhia Paulista de Força e Luz – CPFL

Elo Participações

Energisa Group

ESPN do Brasil Eventos Esportivos

Farmabase Saúde Animal

Foz do Chapecó Energia

Fraport Brasil

Gavilon do Brasil Comercio de Produtos Agricolas

Harvard Management Company

Hi Technology

Hospital e Maternidade Santa Joana

Isa CTEEP – Companhia de Transmissão de Energia Elétrica Paulista

New Era Cap

Notredame Intermédica Group (GNDI)

Odebrecht Engenharia e Construção Internacional

Patria Investimentos

Park Hotels & Resorts

RappipayInstituicao dePagamento


Sabic Innovative Plastics South America – Industria e Comércio de Plasticos

Santo Antônio Energia

Starkey Do Brasil

The Walt Disney Company


Usina Conquista do Pontal (ATVOS)

Usina de Açúcar Santa Teresinha

Usina Santo Antonio

Zebra Technologies

Work highlights

  • Advising CPFL Energy on issues relating to over 600 federal tax assessments.
  • Assisting Energisa in judicial court challenges to a state VAT (ICMS) tax assessment.
  • Filed a writ of mandamus aiming to support Santo Antonio Energia’s bid to join the tax instalments programme.

Vieira, Rezende, Barbosa e Guerreiro Advogados

Vieira, Rezende, Barbosa e Guerreiro Advogados regularly assists clients operating in the energy, mining, infrastructure and logistics industries. This expertise ‘contributes enormously to a more thorough and accurate analysis of the issues faced‘. Clients also appreciate the ‘great availability‘ of the partners, and the ‘always very fluid and clear communication‘. International trade and customs law is a major strength, with the lawyers also experienced in the full suite of direct and indirect tax issues. Luiz André Nunes De Oliveira and managing partner Rafael De Moraes Amorim are the lead contacts in Rio de Janeiro and São Paulo, respectively. Breno Kingma is an experienced tax litigator, while Tiago Vasconcelos Severini is well known for customs law.

Practice head(s):

Luiz André Nunes de Oliveira; Rafael de Moraes Amorim


‘The professionals, in addition to having great legal knowledge, have experience in the oil and gas sector, which contributes enormously to a more thorough and accurate analysis of the issues faced by the industry.’

‘The partners demonstrate great availability in interactions, strengthening the firm’s relationship with the client. Communication is always very fluid and clear, making interactions objective and efficient.’

Key clients

Unimed Petrópolis

Unimed Leste Fluminense



Graham Packaging do Brasil

Rede Supermarket

General Electric


Enel Distribuidora Rio

Gas Natural Açu – GNA


Unipar Carbocloro


Grupo SEB

Granel Química

Fertilizantes Tocantins

Omint Serviços de Saúde

BW offshore






Schlumberger Serviços de Petróleo



Wilson Sons




Work highlights

  • Assisted TechnipFMC Brasil in obtaining a strategic favourable decision in a case involving the REPETRO tax regime that is applied to oil and gas companies.
  • Represented ABESPETRO as amicus curiae in a lawsuit filed before the Supreme Federal Court challenging the constitutionality of state VAT levies on the oil and gas sector.
  • Representing Tegma Logística Integrada and other companies of the Tegma Group in a lawsuit concerning social security contributions.

Abe Advogados

Abe Advogados is praised for its ‘ease of communication, objectivity and punctuality‘, as well as the ‘excellent technical quality‘ of its lawyers. The firm provides ‘fast and accurate advice‘ on contentious and non-contentious tax issues, including strategic litigation at the municipal, state and federal levels. The firm handles cross-border matters for several major international clients, and partners such as Juliana Cardoso   are highly adept at structuring corporate transactions. Practice head Gustavo Barroso Taparelli  is noted for his ‘deep technical legal and business knowledge‘, and his ‘ethical, professional attitude‘. Recently promoted partner Maira Cristina Santos Madeira  also ‘stands out‘ for her ‘technical excellence‘.

Practice head(s):

Gustavo Taparelli; Juliana Cardoso


‘What makes Abe a unique office is the fact that the people are always available to assist us in all the company’s tax matters. Very qualified professionals and an office that manages to serve us very well in the company’s tax matters’

‘Maira Cristina Santos Madeira, in my opinion, stands out.’

‘The legal services of Abe Advogados are provided with excellent technical quality, a lot of transparency and ease of communication, objectivity and punctuality. I believe that the deep knowledge of different markets and segments represents a great differential for the Abe Advogados office. They are always on the lookout for changes in the law that may impact our business and frequently alert us. Another competitive advantage is that the office has experience in serving Japanese clients.’

‘Gustavo Taparelli is a lawyer with deep technical legal and business knowledge, always available to support our company. In addition, he is a professional who enjoys the extreme confidence of both this legal manager and our board of directors for his ethical, professional attitude and for the partnership over the years. I recommend, in the tax area, the coordinating lawyer Maira Madeira, who has always supported us with agility, clarity and quality, both in litigation and in consulting. She is an excellent lawyer with mastery of technical knowledge and great experience.’

‘Maira Cristina Santos Madeira is a professional with technical excellence in all matters involving tax matters. Always willing to help and assist with whatever is necessary.’

‘Great technical knowledge, speed of return, presentation of risks and alternatives to meet the needs of the company.’

‘Excellent technique, with precise and accurate advice.’

‘Gustavo Taparelli – flexibility, easy handling and quality in work’.

Key clients

Penske Logistics

Produtora de Etanol Norte Capixaba

Escola Viva: Arte Expressão e Educação Infantil


Ecogen Brasil Soluções Energéticas

Fujitsu General do Brasil

Companhia Brasileira de Tecnologia para E-Commerce

Longping High-tech Sementes & Biotecnologia

Pepperl + Fuchs

Sony Brasil

Work highlights

  • Advising Sony Brasil on an annulment action to obtain the cancelation of the tax debts relating to transfer pricing rules.
  • Advised Pepperl + Fuchs on a tax inspection by the state of São Paulo referring to the tax period between 2018 and 2019.
  • Advising Ecogen Brasil Soluções Energéticas on a writ of mandamus to exclude ICMS from the calculation bases of PIS and COFINS.

Almeida Advogados

The well-regarded team at Almeida Advogados combines ‘extensive experience in the market‘ with ‘excellent interpersonal relationships with clients‘. Tax litigation at the municipal, state and federal levels is a defining feature of the practice, which regularly assists in direct and indirect tax disputes. Clients include major companies operating in the insurance, agribusiness, and food and beverage sectors. The team’s expertise extends to day-today and transactional tax matters. Practice head Rodrigo Petry Terra ‘stands out in the field for his individual qualities and all his mastery of the area‘.

Practice head(s):

Rodrigo Petry Terra


‘A team of professionals with extensive experience in the market, they easily dominate legal practice and have excellent interpersonal relationships with clients.’

‘Among so many high-quality professionals that the firm has, Rodrigo Petry is a professional who stands out in the field for his individual qualities and all his mastery of the area.’

Key clients

Fidelity National Participações E Serviços De Informática

Proteus Soluções Em Segurança Da Informação

Cdf Assistência E Suporte Digital

Klöckner Pentaplast Do Brasil

Rb Capital

Msc Cruzeiros Do Brasil

Pepsico Do Brasil

Instituto Nacional Das Empresas De Ferro E Aço (INESFA)

Câmara Brasileira Da Economia Digital

Tokio Marine Seguradora

Flc Industria E Comercio De Plásticos

Aerovias De México De C V Aeromexico

Aci Worldwide Brasil

Rappi Brasil Intermediação de Negócios

Intelipost Tecnologia e Soluções em Logística

G2L Logística

Getty Images

Work highlights

  • Represented in a public audience at the Brazilian National Congress concerning the taxation of digital companies.
  • 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.
  • Assisted CDF Assistência e Suporte Digital in a lawsuit concerning work accident-related social security contributions.

Araújo e Policastro Advogados

The lawyers at Araújo e Policastro Advogados ‘stand out for their tenacity, commitment, control of deadlines, client-focused attention, excellent monitoring of processes and performance’. A key contributor to the firm’s success is practice head and litigator Sylvio Fernando Paes De Barros Júnior, a tax specialist with over 30 years’ experience. The firm regularly defends domestic and international clients in direct and indirect tax claims, and also provides strong support on tax structuring, M&A, offshore investments and international trade. Clients also rate senior associate Fernanda Botinha Nascimento, whose ‘technical knowledge makes all the difference‘.

Practice head(s):

Sylvio Fernando Paes de Barros Júnior


‘Assertive resolution of complex problems based on experience. Open communication and responsiveness.’

‘Fernanda Botinha’s technical knowledge makes all the difference in the provision of services.’

‘Excellent time control, search for defensive arguments, and attentive and dedicated.’

‘All lawyers we work with stand out for their tenacity, commitment, control of deadlines, client-focused attention, excellent monitoring of processes and performance.’

Key clients

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

Ayres Ribeiro Advogados

Ayres Ribeiro Advogados has ‘very business-oriented‘ tax lawyers, who are ‘always looking for alternatives to achieve the best results quickly and efficiently‘. Celebrating a decade in practice, the firm has a strong focus on administrative and judicial tax disputes at all levels. This is in addition to tax planning and optimisation advice, due diligence and credit recovery. Major domestic and international companies, including Heineken and Coca-Cola, regularly use the firm on complex matters. Gilberto Ayres Moreira leads the team. Fernando Westin is considered ‘extremely diligent with the cases he handles‘, while non-contentious expert Claudia Cristina dos S. Abrosio is ‘a technically very precise and prepared lawyer‘.

Practice head(s):

Gilberto Ayres Moreira


‘The lawyers are very business-oriented, which makes daily dealings much easier. In addition, they are always looking for alternatives to achieve the best results quickly and efficiently.’

‘Claudia Abrosio is a technically very precise and prepared lawyer. In addition, her way of dealing with matters is always very diligent and inspires confidence to clients.’

‘Fernando Westin is a business-oriented lawyer, which facilitates understanding of the topics and applying what is being analyzed. In addition, he is extremely diligent with the cases he handles. They have very accessible and affordable lawyers.’

Key clients


Zurich Santander Brasil Seguros

Capricórnio Têxtil


Liberty Seguros

Coca-Cola FEMSA


Globalbev Bebidas e Alimentos


Sequoia Capital


Fator Seguradora

Empiricus Research


CSI Leasing

Carapreta Carnes


Banco Citibank

PIF PAF (Rio Branco Alimentos)

Work highlights

  • Assisted Heineken in identifying tax opportunities concerning the federal legislation applied to cold drinks, as well as in a federal administrative proceeding.
  • Assisted Carapreta in structuring its tax planning and making an analysis of its legal, tax and corporate matters.
  • Analysed PIF PAF’s ICMS assessment concerning the production and distribution of food.

Azevedo Sette Advogados

Azevedo Sette Advogados has a multidisciplinary tax team covering compliance, transactional and litigation issues. Clients benefit from a strong bench of experienced partners spread across key offices in Brazil. Mauricio Pernambuco Salin is one of the main partners in São Paulo, where lawyers handle contentious and non-contentious direct and indirect tax issues. The Belo Horizonte group has an experienced advisory practice led by Leandra Guimarães. Brasília-based litigation head Rodrigo Badaró de Castro is the main contact for tax disputes in the superior courts.

Practice head(s):

Leandra Guimarães; Mauricio Pernambuco Salin

Brigagão, Duque Estrada Advogados

Brigagao is an ‘excellent law firm focused exclusively on tax law‘. The team handles the full range of domestic and international tax matters, including direct and indirect tax issues, and judicial and administrative disputes. Name partner Gustavo Brigagão is an ‘excellent technician with in-depth knowledge‘, while Roberto Duque Estrada ‘acts directly in oral arguments to defend our interests‘. The highly regarded Ana Cristina Assunção is ‘diligent and responds quickly to all requests for clarification, with complete and well-founded responses‘. Eduardo Muniz and Rodrigo Caserta have also established good reputations in this field.

Practice head(s):

Gustavo Brigagão; Roberto Duque Estrada


‘Extremely technical and well-connected professionals. Very considerate.’

‘Available, assiduous in monitoring the thesis and process, and present as a team in meetings with our legal team.’

‘Ana Cristina Assunção: lawyer responsible for conducting the contracted processes; is diligent and responds quickly to all requests for clarification, with complete and well-founded responses. Roberto Duque-Estrada: partner of the firm, always present at meetings for the development of thesis and procedural strategies, and acts directly in oral arguments to defend our interests.’

‘Excellent law firm focused exclusively on tax law, with very punctual performance and precise diligence in each process.’

‘Roberto Duque Estrada and Ana Assunção assist us at any time and in any situation, acting promptly in the alternatives and solutions to resolve our demands.’

‘Knowledge of the legislation and applicability to the client differs the delivery of Brigagão, Duque Estrada – Advogados from the others. With senior partners and an analytical and qualified view of the impacts of tax legislation on our business, they differentiate the provision of services offered.’

‘Gustavo Brigagão – excellent technician and in-depth knowledge of the subject. Has excellent communication and insight into tax impacts.’

Key clients

Uber do Brasil Tecnologia


FIFA – Federation Internationale de Football Association



Halliburton Serviços

Estaleiro Jurong Aracruz

Companhia Siderúrgica Nacional – CSN

Fca Fiat Chrysler Participações Brasil

Companhia Energética De Minas Gerais – CEMIG

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.

Advocacia Fernanda Hernandez

Advocacia Fernanda Hernandez has built up an extremely good reputation for major federal cases, include cases that reach the Supreme Federal Court. Founding partner Fernanda Guimarães Hernandez is a noted litigation expert commanding respect throughout the market. She has a built a highly experienced team in her Brasília-based boutique, including Luciana Marques Dos Reis Frattini, Rafaella Alencar Ribeiro and Rebeca Azevedo da Silva. Clients come from across a range of industries, including financial services, natural resources, transportation and healthcare.

Practice head(s):

Fernanda Guimarães Hernandez

Key clients

Anglo Ferrous Brazil

Expressa Distribuidora de Medicamentos

Jus capital

Advocacia Gandra Martins

Líder Táxi Aéreo

Camargo Correa

Grupo Solvi Participações

Base Investimentos e Incorporações

Group Attos

Rede Cascol Combustíveis para Veículos

Andrade Maia Advogados

XP Asset Management

Magnesita Refratários

HC Pneus

Work highlights

  • Representing Expressa Distribuidora de Medicamentos in a high-profile ICMS case before the Supreme Federal Court of Brazil.
  • Defending Farani Participações Serviço in a case concerning the statute of limitations on tax credits.
  • Representing Distribuidora de Autopeças Condor in an ICMS-related tax dispute.

Fleury, Coimbra & Rhomberg Advogados

Fleury, Coimbra & Rhomberg Advogados adds value to its ‘exceptional service‘ through its daily monitoring of domestic tax legislation, ‘an essential service in a country like Brazil, with very complex, detailed legislation that changes very often‘. The firm stands out for its strong international connections, with Eduardo Fleury (‘an excellent advisor for financial matters‘) particularly strong in US-related matters. Unique international connections also differentiate other key partners, including Philippe Jeffrey  (Canada), Marcelo Coimbra (Germany) and Lukas Rhomberg (Austria). Tax litigation head Rodrigo Lazaro ‘always supports in tax matters with great clarity and competence‘.

Practice head(s):

Eduardo Fleury; Rodrigo Lazaro; Marcelo Coimbra; Philippe Jeffrey


‘In addition to exceptional service in the particular cases of clients, FCR – Law has another rare quality: daily monitoring, with an objective bias, of economic policy and legislation in general, and tax legislation in particular. This is an essential service in a country like Brazil, with very complex, detailed legislation that changes very often, at the three levels of government (federal, state and municipal). This is a very useful service not only for clients, but for society as a whole, in addition to providing excellent support for the Brazilian press.’

‘I would recommend Eduardo Fleury (in addition to being a lawyer, an excellent advisor for financial matters), Maria Rosario Gomes da Rocha and Rodrigo A. Lázaro Pinto. I particularly admire the fact that they always offer options to the client, so that they can choose, for example, between a more aggressive attitude (litigation) or moderate.’

‘The service and attention to the particularities of each process and each situation, without a doubt, is a great differential. The flexibility of the office is certainly also a big differentiator.’

‘I see that the firm is committed to practicing more diverse and inclusive law, with policies for the inclusion of minorities and encouraging the professional development of lawyers.’

‘I am well attended by all the team members, but I would like to mention Rodrigo Lazaro, who always supports tax matters with great clarity and competence.’

Key clients

Ultra Group


Sun Chemical

Smiths Group

Henkel & Co


Columbus McKinnon

ITT Goulds Pumps

World Bank

Sun Chemical

Conectcar Soluções de Mobilidade Eletrônica

Tendências Consultoria Integrada

STEC Participações

FAHM Technology Partners

IBI Group

Smurfit Kappa do Brasil Indústria de Embalagens

Jungheinrich Lift Truck Comércio de Empilhadeiras

Data-H Tecnologia e Ciência de Dados

Jampp Veiculação de Publicidade

Reach Investment Group

Work highlights

  • Advised TLS Logistic on tax issues linked to its acquisition by Elfa Medicamentos.
  • Assisted Marcomar in reducing a tax assessment by R$5m in the Federal Tax Administrative Court.
  • Advising Reach Investment on tax planning issues concerning its Brazilian investors.

L.O. Baptista Advogados

L.O. Baptista Advogados has a ‘dynamic and always ready team‘, which offers domestic and international clients a versatile tax practice. The firm’s three lead partners have a diverse range of expertise, with Marcos Ribeiro Barbosa largely focused on tax consulting and transactional advice. José Roberto Martinez De Lima has a good track record for judicial and administrative disputes at the municipal, state and federal levels, and also advises on wealth planning and corporate restructuring. João Victor Guedes Santos handles contentious and non-contentious matters, including advice on the taxation of financial instruments.

Practice head(s):

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


‘A dynamic and always ready team.’

Key clients

Aurora Energia



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



Bombardier Recreational Products


Guala Closures

Pochet Do Brasil (Qualipac Group)





BIC World

Work highlights

  • Assisting US company Railpod and Brazilian company Rail Botic to find out 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

Maneira Advogados ‘stands out‘ for ‘being very specialised in tax matters, with a high level of performance‘. Clients commend the team’s ‘excellent technical skills‘, ‘strategic vision‘, and ‘great knowledge not only of the law, but also of clients’ needs‘. The firm is particularly strong in litigation and is a favoured choice for many leading energy and telecoms companies. The firm also has a strong connection to the Spanish market through its recent association with the law firm ECIJAEduardo Maneira is praised for his ‘great client service‘ and ‘deep knowledge of the subject‘. Marcos André Vinhas Catão is active on the advisory side, while Donovan Mazza Lessa is an experienced litigator. Veronica Melo de Souza and Bárbara Carneiro are also active in this area.

Practice head(s):

Eduardo Maneira; Donovan Mazza Lessa; Marcos André Vinhas Catão; Veronica Melo de Souza; Bárbara Carneiro


‘The firm stands out among the other firms for being very specialised in tax matters, with a high level of performance. In addition, all professionals involved and in contact with the client have sufficient seniority for technical discussions, optimising time and ensuring security in decision making.’

‘In addition to excellent technical skills, the firm’s professionals have other skills necessary for highly complex demands, such as good communication, availability and strategic vision in addition to technical issues. In this sense, I would like to individually mention Eduardo Maneira, partners Donovan Lessa, Marcos Maia, Luis Eduardo Maneira and Daniel Serra Lima, who deliver results beyond expectations.’

‘The office has a great reach and highly prepared professionals, with great knowledge not only of the law, but also of the clients’ needs. Very active in the sector and always involved in the most important issues.’

‘Eduardo Maneira – great client service and extremely technical, with deep knowledge of the subject. Alexandre Junqueira Domingues – stands out in the energy sector, combining knowledge of the company’s needs with the technical knowledge to solve problems. Marcos Maia – good knowledge of the sector, linked to an excellent knowledge of the subject.’

Key clients

Vista Capital

Sense Bike

Master Line do Brasil (SKALA)

MB Importação e Distribuição

BR Energy Solar

Grupo Precon Engenharia

Construtora Lincoln Veloso

Work highlights

  • Aassisting a company in the sugar and alcohol sector with a debt restructuring, analysing the tax treatment of an eventual waiver of debt.
  • Assisting a poultry company on the tax aspects of its takeover.
  • Assisting BTS Properties Empreendimentos Imobiliários on tax issues linked to the sale of real estate assets to an investment fund.

Mannrich e Vasconcelos Advogados

Mannrich e Vasconcelos Advogados combines ‘a deep and technical tax knowledge with a wide practice’ and is praised for ‘always aiming at the most innovative and efficient approach‘. Litigation is a core area of focus, with the firm regularly representing clients in the municipal, state and federal courts. Name partner Breno Ferreira Martins Vasconcelos ‘stands out in issues related to tax litigation, cooperative compliance and the tax environment‘. The ‘excellentThais Romero Veiga Shingai has a good track record representing healthcare clients, and has an ‘in-depth technical knowledge of both tax law and accounting’.

Practice head(s):

Breno Ferreira Martins Vasconcelos; Thais Romero Veiga Shingai


‘Mannrich e Vasconcelos combines a deep and technical tax knowledge with a wide practice in the tax area, always aiming at the most innovative and efficient approach.’

‘Breno Vasconcelos stands out in issues related to tax litigation, cooperative compliance and the tax environment.’

‘Technical knowledge and service.’

‘I’d mention Thais Romero Veiga Shingai (the best partner I know) and Letícia Sugahara (great tax specialist).’

‘I would like to highlight the special performance of the lawyer Thais Romero Veiga Shingai. Thais is an excellent professional, with in-depth technical knowledge of both tax law and accounting. In addition to her technical and multidisciplinary ability, I highlight the ease of interaction with other colleagues, even from other areas and also the great humility of this professional, who is patient in explaining and also manages to make herself heard in a very firm and polite way.’

Key clients

Confederação Nacional da Saúde (CNSaúde)

Associação Brasileira de Advocacia Tributária

Instituto Sou da Paz

Work highlights

  • Representing Instituto Sou da Paz in a Supreme Federal Court case involving the reduction of customs duty on the importation of firearms.
  • Representing Abat in a Supreme Federal Court case involving the levy of social security contributions on extra holiday pay.

Pinheiro Guimarães

The experienced tax team at Pinheiro Guimarães provides strong support on the firm’s large flow of transactional mandates. This includes domestic and international tax planning advice on M&A, capital markets and restructuring deals. Daniela Viana Cordeiro de Melo Fassheber jointly leads the tax team with São Paulo-based partner Rafael Xavier Vianello, with both primarily focused on non-contentious issues. Other key lawyers include partner Estevan Leal and senior associate Thiago Paranhos Neves, who leads the tax litigation side of the practice.

Practice head(s):

Plinio Pinheiro Guimarães; Francisco José Pinheiro Guimarães; Daniela Viana Cordeiro de Melo Fassheber; Rafael Vianello

Key clients

Brookfield Holding

Globo Comunicações e Participações

Reserva (Tiferet Comércio de Roupas)

EDP do Brasil


Brookfield Shopping Centers

EDF em do Brasil Participações

Parâmetro Comércio e Participações

Banco Itaú BBA


Banco Citibank

Banco BTG Pactual

Brookfield Energia Renovável

Enel Green Power Brasil Participações

Sociedade de Ensino Superior Estácio de Sá


Track & Field

Wilson Sons Group

Grupo Soma

Reserva (Tiferet Comércio de Roupas)

Península Participações

Banco Citibank




Grupo Mateus



Arpex Investimentos


Work highlights

  • Advised B3 on the tax issues linked to its $700m issuance of sustainability-linked notes.
  • Acted as Brookfield’s legal counsel for the R$1.6bn sale of Brapa Participações, which currently holds significant assets in the agricultural and cattle-raising businesses.
  • Advising Globo Comunicação e Participações on the tax impacts of its $254m sale of Comercial Fonográfica RG.

Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados

Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados has an ‘extremely competent team‘, whose clients appreciate the ‘excellence in the quality of the work‘. The firm represents Brazilian and foreign clients on tax consulting and planning, and has an extremely strong disputes track record. Henrique Philip Schneider is highly experienced in administrative disputes and is ‘always very accessible and available to talk about different operations‘. Eduardo Pugliese Pincelli and Cassio Sztokfisz handle indirect and direct tax matters, respectively, while Flávio Eduardo Silva de Carvalho in Brasília is a federal disputes specialist. Recently promoted partner Guilherme Yamahaki also attracts praise.

Practice head(s):

Henrique Philip Schneider; Eduardo Pugliese Pincelli; Cassio Sztokfisz; Diogo de Andrade Figueiredo; Flavio Eduardo Silva de Carvalho


‘I consider it our greatest partner in the company’s Legal Department for the following reasons: easy and quick access to partners, excellence in the quality of the work they deliver and a fair cost of fees. They always act as partners, no matter if it is a cause of low value and relevance or a multimillion cause, as their focus has always been the unrestricted support of our Department.’

‘Extremely competent team, partnership and availability of calls.’

‘Scheneider Pugliese is a very partnering law firm, willing to help even in cases that have not been officially contracted. They have a good technical qualification and a lot of professionalism, they are faithful to their dogmas. They recently underwent a “revamp”, with the implementation of podcasts and other high quality communications.’

‘I really like the lawyers who serve us. H. Philip Schneider is always very accessible and available to talk about different operations. Guilherme Yamasaki has also proved to be an important partner for our business.’

Key clients


C&A Modas

Hypera Pharma



New italian food (Habib’s)


Mercado livre

Vicunha textil


Atlas Schindler

Swiss Re



Work highlights

  • Advising Cofco International Grãos e Oleaginosas on the company’s hedge operations to comply with tax legislation.
  • Advising Echoenergia Participações on the tax structuring required for a wind power substation.
  • Assisting Ascensus Trading e Logística on various tax structuring issues.

Terciotti Andrade Gomes Donato Advogados

The ‘very available and knowledgeable‘ team at Terciotti Andrade Gomes Donato Advogados has a notable track record in cross-border transactions and international tax planning. The firm has strong connections to the oil and gas industry, where it represents numerous leading companies on tax consulting and customs litigation. Its lawyers are also highly experienced in direct and indirect tax disputes at every level. Mauricio Terciotti is particularly active on the customs side, while Edgar Gomesis an excellent lawyer with extensive experience in international and Brazilian tax matters‘. Litigation head Daniel Durão De Andrade handles administrative and judicial disputes.

Practice head(s):

Mauricio Terciotti; Edgar Santos Gomes; Daniel Durão


‘The team is very available and knowledgeable of the Brazilian market.’

‘Edgar Gomes is an excellent lawyer with extensive experience in international/Brazilian tax matters. His availability and problem-solving ability is unique in making him among the best Brazilian tax lawyers I’ve had the pleasure to work with.’

Key clients

Weatherford Indústria e Comércio

Lorintech Tecnologia

GR Serviços e Alimentação

BW Offshore

Fundação Coordenação de Projetos, Pesquisas e Estudos Tecnológicos – COPPETEC

Clean Mall Serviços

Tecnogeo Ground

Centrais Eletricas do Norte do Brasil – Eletronorte

NFE Power Latam Participações e Comércio

Rede D’Or

RAFT Embalagens

KN Açu

Work highlights

  • Filed a defense for Fundação Coordenação de Projetos, Pesquisas e Estudos Tecnológicos – COPPETEC against a tax assessment charging social contribution.
  • Provided tax planning advice to Lorintech Tecnologia for the implementation of an international structure to attract international investors and allow for cash transfers without double taxation.
  • Drafting a tax memorandum for KN Açu concerning the tax impacts of shareholder remuneration.

VBSO Advogados

VBSO Advogados ‘stands out for its excellent technical level, speed of response, and effort to understand client issues in-depth and help seek the best solutions’. Domestic and international companies benefit from the firm’s good track record before the administrative and judicial courts. Recently, the firm has been involved in several high-profile tax cases affecting Brazil’s power sector. The highly experienced Paulo Vaz jointly leads the practice alongside Diego Miguita, who handles a mix of advisory and litigation work, and Mário Shingaki, who has good expertise in individual and corporate tax planning.

Practice head(s):

Paulo Vaz; Mário Shingaki; Diego Miguita


‘VBSO stands out for its excellent technical level, speed of response, and effort to understand client issues in-depth and help seek the best solutions.’

‘The general level of partners and lawyers is very high, combined with an excellent interaction and feedback with the client.’

‘I recommend in particular Paulo Vaz who attends to us with all his attention and whose knowledge in the tax area and calmness in his analyses forms the basis of our decision making.’

Key clients

Banco Pine

Equatorial Energia

Lua Nova Indústria e Comércio de Produtos Alimentícios (Panco)

Comexport Companhia de Comércio Exterior

Stockler Comercial e Exportadora

Nec Latin America

Equatorial Energia Maranhão (formerly CEMAR)

Equatorial Energia Pará (formerly CELPA)

Argo Transmissão de Energia


Polimport Comércio e Exportação

Ikesaki Group

Guerbet Produtos Radiológicos

Rio Tinto Mineração do Brasil

Alcan Alumina

JF Citrus Agropecuária

MSP Participações

Omron Healthcare

Sertrading (BR)

DSM Produtos Nutricionais BrasiL

Patria Infraestrutura Iii Fundo de Investimento em Participações Multiestrategia

Multilaser Industrial

RD Raia Drogasil

MPC Bioenergia do Brasil Participações e Serviços

Yduqs Participações


Rio Bravo Investimentos

Engie Brasil Participações

Essentia Energia

Usinas Itamarati

Evoltz Participações

Daniel Advogados

Banco BMG


Lojão do Brás


B/Luz has a good track record advising domestic and international clients on their Brazilian tax issues. The firm’s expertise in niche areas such as IP-related tax makes it a popular choice with companies operating in the technology and media space, including start-ups. This extends to tax structuring support on international transactions, transfer pricing and M&A. Key partners include Alexandre Gustavo De Freitas , Alexandre José De Pauli Santana  and Ivana Marcon . Experienced associate Fernanda Ferreira  is also noted for her ‘agility and innovation‘.

Practice head(s):

Alexandre Gustavo de Freitas


‘Fernanda Ferreira – great technical domain, friendliness, agility and innovation. Fernanda always seeks to present answers accessible not only to the legal sector, but to all sectors of the company, with appropriate language and various means of presentation.’

Key clients



Eletromidia (Elemidia)

Equatorial Energia

Ambev (ZX Ventures)


Grupo Boticário

Estee Lauder Group

Ion Group (formerly Fidessa)


Blue Interactive Group

FBiz – Wpp Group

Havas Group

Endurance Group – Hostgator

Wurth SW Industry


Blinks – Wpp Group

Genesis Group


One7 (formerly Valecred)




CDT Soluções em Meios de Pagamento

Planet Payment

Tetra Pack




Samsonite Brasil

Bocater, Camargo, Costa e Silva, Rodrigues Advogados

Bocater, Camargo, Costa e Silva, Rodrigues Advogados has an ‘excellent team of tax professionals, in advisory and litigation’, who are ‘super dedicated and attentive‘. The firm regularly handles international tax matters and is well versed in advising clients in the energy, financial services and manufacturing sectors. Clients would recommend Alexandre Luiz Moraes do Rego Monteiroin any scenario‘. The ‘extremely skilled and attentiveLuciana Ibiapina Lira Aguiar has 25 years of experience in tax advisory. Indirect tax partner Francisco Lisboa Moreira is noted for his ‘specialisation in digital economy and transfer pricing matters‘.

Practice head(s):

Alexandre Monteiro; Luciana Aguiar; Francisco Lisboa Moreira


‘Super dedicated and attentive staff. Members are ready to help and are accessible. I’ve had the opportunity to work on different cases, on different matters, and we always find different solutions with positive results.’

‘Extremely skilled, attentive. I highlight Luciana Lira Aguiar and Felipe The Freire.’

‘Specialisation in international tax matters. Being a boutique firm, they provide tailor-made advice to their clients.’

‘Francisco Moreira’s has a specialisation in digital economy and transfer pricing matters.’.

‘One of the great features of the office is its focus on the client. The partners seek to understand the client’s business and offer solutions to the questions that arise, often before any request. There is a synergy of work that allows the firm to accompany the client’s life and operations in all its phases. The use of new technologies has also allowed for the improvement of the service.’

‘I have a lot of contact with Alexandre Monteiro, in addition to Rachel Lagos. I would recommend both in any scenario. What distinguishes this office was the partnership relationship with the client and the deep understanding of the business and the specific characteristics of the client.’

‘Excellent team of tax professionals, in advisory and litigation. Highest collaboration.’

Key clients

B3 – Brasil, Bolsa, Balcão

Banco Fator

Fator Seguradora


Norsul Navegação

Rio Bravo Investimentos


Engie Brasil

VALIA (Fundação Vale Do Rio Doce De Seguridade Social)


Shell Brasil

Quinto Andar

BTG pactial

Skysites Holdings

Impacto energia

KWP Energia

Siner Engenharia e comércio

Barentz Group (Tovani Benzaquen Ingredientes)

Jive Investimentos

Work highlights

  • Assisting B3 (the Brazilian Stock Exchange) in assessing the risks of administrative and judicial cases related to goodwill amortisation.
  • Advising Vibra Energia in various disputes before the Brazilian tax tribunals and administrative authorities, including a R$270m action aiming to recover ICMS.
  • Representing XP Investimentos in its challenge of fines imposed by the delay in filing formal obligations before the Brazilian IRS.

Candido Martins Advogados

Candido Martins Advogados has a ‘highly qualified team in the tax and corporate sphere‘, with a solid grounding in non-contentious consulting and tax litigation. Clients particularly appreciate the firm’s ‘monthly reports on the progress of ongoing processes and discussions of the possibilities‘. Partners such as highly rated practice head Alamy Candido de Paula Filho are experienced in structuring major M&A and capital markets transactions, and are commended for their ‘speed of service and availability‘. The ‘outstandingTatiana Del Giudice Cappa Chiaradia is especially well regarded for tax litigation, handling a broad range of judicial and administrative claims for domestic and international clients.

Practice head(s):

Alamy Candido; Tatiana Cappa Chiaradia


‘The firm stands out for the attention given to the client, that is, monthly reports on the progress of ongoing processes and discussions of the possibilities. At Candido Martins, I am informed on a monthly basis about the procedural progress and possibilities. They are very considerate.’

‘The firm has a high specialisation in sophisticated transactions and especially in consulting and complex tax litigation.’

‘Tatiana Cappa Chiaradia is an outstanding partner in the firm’s tax area.’

‘The firm has a highly qualified team in the tax and corporate sphere.’

‘The great differential of Candido Martins Advogados is the personal nature of dealing with matters, without losing their professionalism. I mean, everyone on the tax team is 100% involved in the projects and they take care of the problem as if it were their own.’

‘I’d highlight Tatiana, Alamy and Maria Paula. Tatiana and Alamy for their tireless availability to help and collaborate, regardless of the degree of complexity of the subject. I highlight Maria Paula, the partners’ right-hand lawyer, for mastering tax matters, especially inheritance and estate planning, and for conducting meetings alongside partner Alamy, always committed to taking the client by the hand.’

‘Services are provided by experienced and well-trained lawyers, capable of delivering the expected result at a fair price. The speed of service and the availability of partners is also another differentiator.’

‘Tatiana Del Giudice Cappa Chiaradia and Alamy Candido de Paula Filho make magic possible.’

Key clients

Coca-Cola Femsa

Hejoassu Administração

Vicunha Têxtil

Grand Cru Importadora


Sertrading (Br)

Gonçalves Salles Indústria e Comércio

Eucatex Indústria e Comercio

Buritirama Manganes

Cataratas do Iguaçu

Companhia Nacional do Álcool (CNA)

GEF Capital

Fosnor – Fosfatados Do Norte-Nordeste

J. Assy

Triunfo Agropecuária

EQS Engenharia

Green Science Technology


Mega G

Metalfrio Solutions

Prisma Capital

Tacto Biotecnologia

Comfrio Soluções Logísticas

Work highlights

  • Advised Unity Participações and the selling shareholders on the tax structure and sale of 100% of Unity by Oncoclinicas do Brasil.
  • Provided a legal opinion and tax assistance to Pet2Pet on its right to exclude ICMS from the PIS/COFINS tax basis and its fiscal consequences.
  • Provided tax assistance to CSN in its takeover of Metalgráfica Iguaçú, another publicly listed company.

CGM Advogados

CGM Advogados has a well-regarded and versatile tax team that is making an increasingly strong impression on the market. The firm’s offering was significantly enhanced following the lateral hire of the highly rated Ricardo Marletti Debatin da Silveira from Machado Associados, adding weight in key areas including indirect tax, M&A structuring and litigation. He joins José Antonio Martho, who has a strong focus on foreign investments, indirect tax and customs law, and Angélica Santos, whose main focus is on direct taxes, double taxation, planning and transfer pricing.

Practice head(s):

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


‘Good depth in the analysis of tax issues and discussion of alternatives for their management. Strong partnership in meeting a critical deadline situation.’

Key clients

Grupo Saint Marché

SNF Brasil

Abbott Brazil

St. Jude Medical




Elekta Inc.



Work highlights

  • Advising Saint Marche Group on a complex and ongoing tax litigation involving all companies of the group.
  • Assisting SNF Group in a significant VAT (ICMS) litigation.
  • Assisted Prada in evaluating the risks of changing its import procedures.

CMT – Carvalho, Machado e Timm Advogados

CMT – Carvalho, Machado e Timm Advogados has a multidisciplinary tax team, which is praised for its ‘professionalism, availability and technical capacity‘. The ‘extremely prepared‘ lawyers cover contentious and non-contentious matters from offices in Rio de Janeiro, São Paulo, Campinas, Porto Alegre and Belo Horizonte. This includes advice on international tax planning, transfer pricing and negotiations with government authorities on direct and indirect tax issues. Versatile practice head Cristiano Carvalho is supported by a strong team, including Lucas Tavares Dos Santos and the highly recommended Gabriela Cabral Pires.

Practice head(s):

Cristiano Carvalho; Lucas Tavares dos Santos


‘We highlight the professionalism, availability and technical capacity of CMT Advogados.’

‘I particularly recommend Gabriela Cabral Pires.’

‘The quality of CMT’s services is very good, above the market average. It has excellent professionals, who understand the company’s needs in an exceptional way. From an operational point of view, we are fully serviced, adding value to the entire commercial structure of the company.’

‘Extremely prepared professionals, engaged with their service provision, and attentive to how they can improve every day.’

Key clients

General Motors (GM)

John Deere Brasil

CMPC Celulose RioGrandense

Vexia (Mover Group)

Mondelez Brasil

Expedia Group

Leroy Merlin

PPG Industrial Tintas do Brasil

Prudential do Brasil Seguros de Vida

NTConsult Tecnologia e Consultoria

Glágio do Brasil Proteção Balística EIRELI


Softys Melhoramentos

Indigo Estacionamentos

OPTUM Health & Technology Serviços do Brasil

Work highlights

  • Advised John Deere Brasil on its review of the tax treatment of imported agricultural machinery.
  • Defended Prudential in a tax assessment by the Internal Revenue Service on the financial income of insurance companies.
  • Assisted Grupo Energisa in an urgent due diligence on a target company in the power generation sector.

Fialho Salles Advogados

Fialho Salles Advogados has an experienced multidisciplinary practice offering a mix of tax planning, consulting and litigation advice. Its partners work across the firm’s offices in São Paulo and Belo Horizonte. In the former, Marcos Ortiz and Paulo Andrade both have good credentials for judicial and administrative disputes. Patrícia Lima leads the tax litigation practice out of Belo Horizonte, while the recently promoted Pedro Magalhães heads the consulting side. Former partner Roberto Salles left the firm.

Practice head(s):

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

Key clients

CNI – Confederação Nacional da Indústria

Grupo Aperam

Grupo Dexco (Duratex)

CMOC Brasil Mineração, Indústria e Participaçõe

VLI – Valor da Logística Integrada

Hortigil Hortifruti

Casa Bahia Comercial

Drift Comércio de Alimentos(Supermercados Carone)

ArcelorMittal Brasil

Arcor do Brasil

Innovative Seed Solutions Brasil – Sementes Inovadoras

Appian Capital (Atlantic Nickel, Mineração Vale Verde)

Inspira Educação Participações

BRK Ambiental

Grupo Ecorodovias

Grupo Fartura de Hortifruti


Grupo Wyda Embalagens

Indústria e Comércio de Plásticos Rio Pardo – Rioplastic

HBA Hutchinson Brasil Automotive


Companhia Brasileira de Planos Funerários (Grupo Zelo)

Magnesita Refratários

Jaguar Mining

Fundação de Desenvolvimento da Pesquisa (FUNDEP)

São Marcos – Saúde e Medicina Diagnóstica

Rio Branco Alimentos (Pif Paf)

Akdeniz Chemson Aditivos

Wabtec Brasil Fabricação e Manutenção de Equipamentos

BYD Energy do Brasil

Gradiente Eletrônica

Foxconn do Brasil L

Sigga (WBR Consultoria)

Expresso Nepomuceno

Grupo Aegea

Grupo Atvos

ABC da Construção

Vilma Alimentos

Banco ABN Amro

Fricasa Alimentos

Embaré Ind. Alimentícias

Tropical Industria de Alimentos  (sucos Tial)

Luft Transportes



Lhoist Group

Aliança Geração de Energia

Expresso Nepomuceno

Grupo Aegea

Grupo Atvos

Banco ABN Amro

Luft Transportes


Solairedirect Holding Brasil

Komatsu Brasil International

Gasmig – Companhia de Gás de Minas Gerais

FreitasLeite Advogados

FreitasLeite Advogados has an ‘extremely engaged‘ tax team, which ‘provides well-founded opinions, always with the most recent updates‘. The firm has strong credentials for tax advice in specialised areas such as finance and capital markets, M&A and real estate. Litigation accounts for half of the firm’s workload, with ‘extremely competent and business oriented‘ tax litigation head Diogo Ferraz regularly representing clients before the municipal, state and federal courts. Tax co-head Pedro Afonso Gutierrez Avvad is the main contact for tax planning and consultancy work.

Practice head(s):

Pedro Avvad; Diogo Ferraz; Thiago Marigo


‘The firm is extremely engaged and keeps up to date. The responsible partner is always accessible.’

‘Diogo Ferraz is an extremely competent and business oriented lawyer.’

‘The department is aligned and agile in the answers to doubts. Provides well-founded opinions, always with the most recent updates.’

‘I recommend Diogo Ferraz for his promptness and extensive tax knowledge.’

Key clients

Aliansce Sonae

Banco Master

BRQ IT Solutions

Work highlights

  • Represented Brazilian asset manager Núcleo Capital in a judicial lawsuit to avoid the payment of ISS on investment management services rendered to foreign investment funds.
  • Provided tax advice on the restructuring of the Órama Group, a financial services conglomerate.
  • Advising BRQ IT Solutions on income tax and social security-related issues.

Gasparini, Nogueira de Lima e Barbosa Advogados

Gasparini, Nogueira de Lima e Barbosa Advogados has an experienced team with particularly strong credentials for contentious tax proceedings. The firm represents clients in judicial and administrative disputes from the municipal courts up to the Supreme Federal Court. On the advisory front, the team assists corporates in tax planning for transactional and day-to-day operations, and also advises wealthy Brazilian families on estate planning issues. Other areas of expertise include free trade zones and customs-related advice. Francisco Nogueira De Lima Neto jointly leads the team alongside Marilia Tubelis.

Practice head(s):

Francisco Nogueira de Lima Neto; Marília Pukenis Tubelis

Key clients

Hapvida Assistência Médica

Eletropaulo Metropolitana Eletrecidade

Marketdata Solutions Brasil (Wpp Group)

M&M Comércio de Alimentos

Sanchez Cano

Iron Mountain

ABFM – Associação Brasileira dos Franqueados McDonalds

Randstad Brasil

Camargo Corrêa Infraestrutura

Laticínios Catupiry

Proteca Florestal

Enel Green Power Brasil

Giorgio Armani Brasil

Work highlights

  • Assisting Proteca Florestal in an administrative proceeding to rule out the taxation of corporate income tax and social contribution on financial investments.
  • Assisting Enel in a lawsuit before the Federal Court to offer a guarantee for fiscal regularity.
  • Assisting Vita Clínicas in a lawsuit filed before the Federal Court seeking the exclusion of ISS from the PIS and COFINS base.

Humberto Ávila Advocacia

Tax boutique Humberto Ávila Advocacia has developed a good reputation for administrative and judicial litigation. Founding partner Humberto Ávila is well known as a top academic in tax law.

Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados

Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados is ‘very good and knowledgeable about Brazilian legislation‘, and is noted for ‘often anticipating situations‘ in the country’s ever-shifting tax environment. The firm provides consulting support and representation in administrative and judicial tax disputes. This includes advice on structuring corporate and real estate transactions, and assistance during audits. The firm fields a team of ‘always very attentive‘ partners, including versatile managing partner Ricardo Lacaz Martins, direct tax expert Luis Eduardo Schoueri and Luciana Angeiras Ferreira, who has strong connections to the telecoms market. Daniel Vitor Bellan leads the administrative litigation team, while Liège Schroeder De Freitas Araújo heads the judicial litigation practice.

Practice head(s):

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


‘Short-time response to our queries. Its people have high qualifications which makes them a differential.’

‘It is our main source of consultation for tax matters. They are very good and knowledgeable about Brazilian legislation, they are always very up to date with legislation and current issues, often anticipating situations to think about how to act with a new trend or possible change of law,.’

‘Notably, we can say that the main team members with whom we interact the most are: Eduardo Santos Arruda Madeira, Natan Carbone Ghosn de Carvalho and Deborah Silva Okida, who are always very attentive and give us the necessary support.’

Work highlights

  • Assisting a client in the financial services sector in an appeal relating to social contributions on net profit and a subsequent fine.
  • Representing a client in court as amicus curiae in a major case concerning the levy of communication service tax on the supply of satellite services.
  • Representing a company in the life sciences sector in a dispute regarding transfer pricing control rules on imports.

Lacerda Gama Advogados

Tax boutique Lacerda Gama Advogados has a multi-faceted disputes team with impressive credentials in major judicial and administrative proceedings. The firm regularly appears before the Superior Courts in a wide range of disputes, including direct and indirect tax claims, and social security-related matters. The firm’s wider offering includes tax planning and consultancy support, and cross-border transactional advice. Versatile name partner Tácio Lacerda Gama has extensive contentious and non-contentious experience. Other key partners include Lucia Paoliello Guimarães and Leticia Tourinho Dantas.

Practice head(s):

Tácio Lacerda Gama; Lucia Paoliello Guimarães Chuva; Letícia Brandão Tourinho Dantas


‘I would highlight Tácio Lacerda Gama.’

LBMF Barbosa & Ferraz Ivamoto

LBMF Barbosa & Ferraz Ivamoto has significant expertise in tax-related advisory, litigation and customs issues. Its tax planning work includes support on operational structures, M&A and corporate reorganisations, and advice on special tax regimes. The team has a strong track record in all levels of judicial disputes, and regularly represents clients before the administrative courts. Luís Alexandre Barbosa is the main contact for contentious and non-contentious direct tax issues. Indirect tax and customs law are the domain of Monica Ferraz Ivamoto, while the versatile Marcus Furlan has notable experience in tax reviews. Marcos Vinicius Passarelli Prado, who specialises in tax controversy and litigation, joined from Stocche Forbes Advogados in May 2022

Practice head(s):

Luís Alexandre Barbos; Mônica Ferraz Ivamoto; Marcus Furlan

Key clients

FIA – Fundação Instituto de Administração







Calvin Klein

Souen & Nahas Construtora


Work highlights

  • Assisted Huawei in reviewing its municipal tax regime and restructuring its operation to challenge the CIT taxation over the ISS tax burden reduction.
  • Represented Boa Vista Serviços in a dispute with the municipality of Barueri concerning ISS payments.
  • Advising Santista Têxtil in the successful annulment of a tax infraction notice and fine.

Leite, Tosto e Barros Advogados Associados

Leite, Tosto e Barros Advogados Associados has a good reputation for tax litigation, where it represents clients throughout Brazil in administrative and judicial disputes. This includes support on cross-border issues and the avoidance of double taxation. The advisory side of the practice also remains busy, particularly in seeking tax structures for clients in the energy industry. Clients commend the team’s ‘speed, availability and understanding of the business‘. Carlos Henrique Crosara Delgado  is praised for his ‘practical sense‘ and ‘creative solutions‘. Fellow partner Sérgio Grama Lima  handles direct and indirect tax issues.

Practice head(s):

Carlos Henrique Crosara Delgado; Sérgio Grama Lima


‘The tax area led by partner Carlos Henrique Crosara Delgado stands out for his speed in returning to the client, availability and understanding of the business.’

‘Carlos Henrique Crosara Delgado: What makes him different is his practical sense. He likes to understand the business and proposes creative solutions for our cases. In addition to being extremely affordable.’

Key clients

Azul Linhas Aéreas

Premier Pet

Alupar Investimento

Tenaris Confab Group

Tomé Participações

Alumini Engenharia

Santher Fábrica de Papel Santa Therezinha

Huntsman Química do Brasil

Prodiel Brasil

Bureau Veritas do Brasil

Work highlights

  • Represented Santher Fábrica de Papel Santa Therezinha in a lawsuit to exclude ICMS from the taxable base on which to calculate PIS and COFINS.
  • Advised Fupresa on a lawsuit concerning corporate income taxes (IRPJ and CSLL) over interest (SELIC rate) used to update tax credits.
  • Representing two private clients in administrative challenges to two tax assessments imposed by the Brazilian IRS.

Levy & Salomão

Levy & Salomão has a good track record for contentious and non-contentious tax issues. Key partners include Vinicius Branco for litigation and Isabela Schenberg Frascino for tax planning and transactional support.

Peixoto e Cury Advogados

Peixoto e Cury Advogados has ‘had a great reputation in the market for many years’ and is particularly experienced in non-contentious tax matters. The firm regularly assists clients on major domestic and international tax planning issues, involving day-to-day operations as well as corporate and finance transactions. The hugely popular Renato Vilela Faria, whose practice has a particular emphasis on direct tax, is ‘an excellent professional, always available, objective, and with a lot of experience in the tax real estate area‘. Milton Fontes is a name to note for direct tax matters.

Practice head(s):

Renato Vilela Faria; Milton Fontes


‘The firm has had a great reputation in the market for many years. More recently, with the addition of partner Renato Faria, the firm now has outstanding expertise in the advisory area based on the vast experience of Renato.’

‘The team has a senior approach, with direct participation from the partner. The approach is based on in-depth technical knowledge and at the same time seeks to communicate with the client in an accessible language, which allows for faster and more informed decision-making.’

‘Renato Faria – Direct and deep participation in discussions; accessible language to convey messages to clients. Creativity in the search for solutions in the tax area.’

‘Renato Vilela Faria is an excellent professional, always available, objective, and with a lot of experience in the tax real estate area.’

‘Renato Valença, Renato Faria and José Ricardo lead an excellent team. They are always at the forefront of discussions, really a “hands on” team with technical quality, dedication and great performance.’

‘They are very differentiated, competent and dedicated, this makes all the difference, especially Renato Vilela and Milton Fontes.’

‘They always interact and are always willing to solve our problems together, applying the highest level of knowledge to the causes, even if they involve more than one branch of law. I particularly recommend Renato Vilela Faria; Renato Pau Ferro; Felipe Dalla Torre and Fábio Alexandre Lunardini.’

‘Peixoto e Cury’s tax team is a reference firm in the advertising and publicity sector, in addition to real estate.’

Key clients

Interpublic Group (IPG)

Caterpillar Brasil

WMccann-Erickson Publicidade

Thyssenkrupp Metalúrgica

Pilkington Brasil

Weston Capital Brazil

Hy Cite Corporation

Royal Prestige

BBrands Holding Participações


M Cassab

MSA Safety Brasil

American Air Filter Brasil

Akdeniz Chemson Aditivos

GI Group Services Recursos Humanos

Melcor Produtos Decorativos

Metso Outotec

Caron Business Solutions


Alpha Assembly Solutions

Catalent Brasil

EBCP – Empresa Brasileira de Comunicação e Produção


Allfood Importação

Cordeiro Cabos Elétricos

IFF Essências e Fragrâncias

FCB Brasil Publicidade E Comunicação

Work highlights

  • Assisted M Cassab Group in the structuring of a promissory note issuance.
  • Advising McCann Erickson on its PIS/COFINS payments over the last five years, based on a recent decision of the Brazilian Superior Court of Appeals.
  • Provided assistance to a JV company on the tax structuring of an M&A deal, including the shareholdings held by the company founders.

Bueno Tax Lawyers

Bueno Tax Lawyers is a specialist tax boutique with a strong focus on domestic and international tax matters. The firm assists in litigation and consulting, including support on M&A and day-to-day operations. The team has also built a strong reputation for advising technology companies, including fintech providers. On the litigation side, it has been involved in several high-profile disputes involving social contributions and services taxes. The ‘excellent’ Matheus Bueno leads the team alongside litigator Fernanda Lains.

Practice head(s):

Matheus Bueno; Fernanda Lains; Leonardo Castro


‘Matheus Bueno, excellent professional.’

Key clients

Novonor (previously Odebrecht)

Venturini Florencio Indústria e Comércio


SC Johnson

Ceras Johnson

Rosset & Cia

Sinclair Pharma

Cairu Componentes para Bicicletas

Jabu Engenharia Elétrica

Juma Agro Industria e Comercio

Tapetes São Carlos

Interep Representações Viagens e Turismo


Rowa do Brasil

Pinheiral Materiais para Construção

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

Work highlights

  • Representing various companies from Novonor (previously Odebrecht Group) in different lawsuits, including tax disputes regarding payroll taxes.
  • Assisted Interep in a tax matter concerning whether amounts received as commission from tourism companies located abroad might be considered as services exportation.
  • Provided assistance to a Brazilian conglomerate in a comprehensive and detailed due diligence report of all tax debts against companies of the group.

CBLM Advogados

Launched in late 2020, CBLM Advogados is a tax boutique ‘marked by the deep technical knowledge of its partners, allied to an agile service and understanding of the needs of clients‘. The firm covers the full range of contentious and non-contentious matters, with lawyers for every eventuality. Among the lead partners, many of which originally practised at Demarest Advogados, Eloisa Curi ‘has a lot of knowledge and works in a practical way in order to solve the problem’. Luciano Burtiis an excellent professional and practices law with mastery‘, while Thais Lipinski ‘studies the subject very deeply and demonstrates a lot of knowledge. Claudia Maluf is ‘probably one of the country’s leading indirect tax experts‘. 

Practice head(s):

Eloisa Curi; Luciano Burti; Thais Lipinski; Claudia Maluf


‘CBLM Advogados’ professionals are extremely competent and qualified to assist their clients with any tax issue that is necessary.’

‘Luciano Burti is an excellent professional and practices law with mastery.’

‘CBLM is an office that solves the client’s problem with dedication and professionalism. Every subject I passed to the office was worked in a detailed but objective way, where I was passed the possible solutions, with their respective consequences. I feel really assisted by the office and I am happy to pay a fair price for the service provided. ‘

‘Eloisa Curi has a lot of knowledge and works in a practical way in order to solve the problem. Thais Lipinski studies the subject very deeply and demonstrates a lot of knowledge about the process in her care.’

‘A boutique firm specialised in the tax area with excellent professionals, especially Luciano Burti.’

‘They formed a team of experienced professionals, of excellent level, and with energy.’

‘It is a boutique of tax law, marked by the deep technical knowledge of its partners, allied to an agile service and understanding of the needs of clients.’

‘Claudia Maluf – Probably one of the country’s leading indirect tax experts. Eloisa Curi – Deeply committed to understanding client needs and presenting solutions adapted to the culture and values of the companies served. Luciano Burti – A scholar of the tax process, able to translate complex issues and set up excellent strategies for clients.’ 

DDSA - De Luca, Derenusson, Schuttoff e Azevedo Advogados

DDSA - De Luca, Derenusson, Schuttoff e Azevedo Advogados' tax group is ‘attentive to the client and their demands‘. Its lawyers regularly provide tax advice on corporate restructurings and M&A transactions, representing clients from across a range of key industries, including aviation, real estate and energy. The firm has also developed a particular niche advising on tax issues linked to credit cards and other payment products. Claudia Derenusson Riedel typically handles direct tax issues, while Sabine Ingrid Schuttoff advises on contentious and non-contentious indirect tax matters.

Practice head(s):

Sabine Ingrid Schuttoff; Claudia Derenusson Riedel


‘Attentive to the client and their demands.’

Key clients


Cencosud do Brasil

Unicharm do Brasil

Giesecke &Devrient América do Sul

ICON Taxi Aéreo

Magalhães, Reis & Zagatto Advogados

360 Imprimir

Plusoft Informática

Avina Foundation

Pitá Arquitetura

Work highlights

  • Provided strategic tax litigation advice to Idemia Do Brasil concerning tax assessments in relation to the imposition of ICMS on the supply of bank credit cards.
  • Assisted Cencosud, a Chilean retailer, in various tax litigation proceedings involving PIS, COFINS and SAT.
  • Assisting CMA – CMG Shipping on all matters related to taxation and its corporate reorganisation, as well as the defence of judicial claims regarding PIS, COFINS and RAT/SAT contributions.

Junqueira Ie Advogados

The technical quality of the lawyers is exceptional‘ at Junqueira Ie Advogados , a boutique that combines ‘speed and quality‘ with ‘a language accessible to clients‘. The firm has a strong track record in international tax planning, including financial and capital markets issues, and stands out for representing financial services companies in tax disputes. Lavinia Junqueira  is ‘undoubtedly a reference in the Brazilian tax market‘, with ‘extraordinary technical knowledge‘. Cristiane Ie  also handles ‘contentious and tax matters with a high level of precision‘. In addition to the lead partners, the ‘associates are extremely competent in the area and have extensive market experience‘.

Practice head(s):

Lavinia Junqueira; Cristiane Ie


‘Lavinia Junqueira has high technical capacity and experience. She has been working in the financial area for more than 20 years, having worked in banks and an international law firm. She also guides individuals and families in terms of tax and succession planning.’

‘Lavinia Junqueira has a unique background that allowed her to put together a team of highly skillful lawyers that are able to deal in highly complex matters that go from accounting to tax and corporate matters.’

‘Lavinia Junqueira is very experienced in tax, accounting and corporate matters. She has the experience from the business side – as a former in house banker – as well as from the regulatory side – as a former member of one of the top 3 accounting firms. She has been able to put that experience in practice and it is extremely comfortable for a client to hear her opinions on matters not only from the legal perspective but also the business and regulatory perspective.’

‘The partners work very close to the clients, being in the day-to-day operations. They have a very good work rhythm, combining speed and quality.’

‘Cristiane Ie and Lavinia Junqueira have a very broad knowledge of legal matters, handling corporate, contentious and tax matters with a high level of precision.’

‘The technical quality of the lawyers is exceptional, coupled with the ability to focus on the practical needs of clients. The firm offers work of a high technical level, in a language accessible to clients.’

‘Lavínia Junqueira is undoubtedly a reference in the Brazilian tax market. With her extraordinary technical knowledge and ability to transmit it in a simple way to clients, it really delivers to clients a useful, affordable and high quality product. Alina Miyake and Yerem Kang stand out in the team. Jonathan Mazon also stands out for his technical quality and practical approach oriented to the needs of clients, in a simple and effective way.’

‘Its associates are extremely competent in the area and have extensive market experience.’

Kincaid | Mendes Vianna Advogados

Kincaid | Mendes Vianna Advogados has particularly strong connections to the shipping, energy and infrastructure sectors, which has led to it developing good credentials in foreign trade-related tax and customs issues. Clients speak highly of recently promoted partner and customs head Jeniffer Adelaide Marques Pires, who is ‘extremely accessible, competent, dedicated‘ and ‘always does everything possible and the impossible to help the company‘. The firm's ‘highly diligent and trained‘ lawyers also have plenty of expertise in contentious issues at the federal, state and municipal levels, including partners Camila Mendes Vianna Cardoso and Godofredo Mendes Vianna.

Practice head(s):

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


‘Kincaid is certainly a distinguished firm in matters involving the offshore sector, including tax matters. It has highly trained and diligent professionals in its staff, allowing its clients to operate with a high degree of security. In addition, Kincaid has a high success rate in the lawsuits it proposes due to the accuracy and strong legal basis of its petitions.’

‘Jeniffer Marques Pires and Patricia Albuquerque deserve to be highlighted.’

‘The firm has enormous knowledge in the tax area, focused on the Oil & Gas sector, which makes it much easier to discuss theses focused on this sector. The professionals are extremely dedicated and competent, with always creative ideas and always innovative solutions, in addition to conservative ones, for conflict management and resolution.’

‘Jeniffer Adelaide is extremely accessible, competent, dedicated. Acts as if she were a lawyer for the company. She suffers with us and always does everything possible and the impossible to help the company. Gabriel Rocha, who works with Jeniffer, is her perfect match – attentive and calm.’

Mauler Advogados

Mauler Advogados‘ tax lawyers ‘go deep into defending the interests of their clients‘. The lead partners work between São Paulo and Brasília, representing domestic and international companies in administrative and judicial disputes that reach the highest levels. The firm’s expertise includes direct and indirect taxes, social security payments and related white-collar criminal matters. Igor Mauler Santiago  is ‘very professional and dedicated to the matter at hand‘, while Andrea Bedran  has ‘great technical capacity‘ and ‘lives the business and the problems brought by the company‘. Clients also praise ‘extremely approachable and competent’ associate Marco Gouveia .

Practice head(s):

Igor Mauler Santiago


‘The firm understands the tax problems of the sector in which I work and provides high quality legal services.’

‘Igor Mauler – a partner with great professional experience and unblemished technical knowledge. Andrea Bedran – a partner with great technical capacity, who lives the business and the problems brought by the company. She imprints her quality mark on her work.’

‘It is a highly combative firm and they go deep into defending the interests of their clients.’

‘Igor Mauler is committed to defending the interests of clients, highly technical and accessible. Marco Gouveia is extremely approachable and competent.’

‘Igor Mauler is very professional and dedicated to the matter in hand. He willingly provides extensive information and answers the various queries presented and practical advice as to the best course of action.’

‘The advice we received was accurate and to the point, with clear recommendations as to the actions that should be taken. Very responsive and available for discussions at short notice. True partners.’

‘Accuracy and agility in the information of the appropriate legal processes and decisions.’

Silveiro Advogados

Well-regarded Porto Alegre-headquartered firm Silveiro Advogados has a strong tax practice and represents clients throughout the country. The firm handles a healthy mix of tax planning and litigation advice, including direct and indirect tax matters. Experienced practice head Cassiano Menke has been working in the market for over 20 years. He is backed by an up-and-coming team that includes versatile partners Maria Angelica Feijo and Eduardo Kowarick Halperin, who work from the firm’s growing São Paulo office.

Practice head(s):

Cassiano Menke

Key clients

Rio Bravo Gestora de Investimentos

Novelis do Brasil

Lojas Quero-Quero

Grupo Terra Santa

Multiplan Empreendimentos Imobiliários

Sindicato das Indústrias Texteis do RS

TMSA – Tecnologia Em Movimentação

Imdepa Rolamentos Importação e Comércio

Bebidas Fruki

Grupo Gerdau


Lojas Riachuelo

Cia. Hering


Timags Participações

Fraport Brasil Aeroporto Porto Alegre

Sim Rede de Postos

SULGÁS – Companhia de Gás do Estado do Rio Grande do Sul

Work highlights

  • Successfully advised Fundação Iberê Camargo on its bid for tax recognition not only as a cultural institution but also an educational institution.
  • Assisting Fraport Brasil in a lawsuit against the levy of IRPJ and CSLL taxes.
  • Representing Sim Rede de Postos in a case concerning the over-charging of ICMS on the inventory of goods.