Firms To Watch: Tax advisory

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

Tax advisory in Brazil

Lefosse Advogados

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

Practice head(s):

Gustavo Lian Haddad; Ricardo Bolan


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

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

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

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

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

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

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

Ricardo Bolan is accessible, objective, and excellent.’

Key clients


Telefônica Group

New Fortress Energy

Grupo Seves


Asa Bank

CBA – Companhia Brasileira de Alumínio






Stone Pagamentos

Siguler Guff

HSI Investimentos


Cogna Educação





Adm do Brasil



Disney Group

Procter & Gamble


XP Investimentos

Ingram Micro

Work highlights

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

Machado Meyer Sendacz e Opice Advogados

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

Practice head(s):

Daniella Zagari Gonçalves


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

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

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

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

Key clients

Acciona Energia Chile Spa



Estrella Gallicia

Ouro Fino





Mercado Livre

Work highlights

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

Mariz De Oliveira e Siqueira Campos Advogados

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

Work highlights

Mattos Filho

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


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

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

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

‘Qualified professionals and high quality team.’

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

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

Key clients


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

Ericsson Telecomunicações

CAOA Montadora de Veículos

Banco BTG Pactual

Bank of America Merrill Lynch Banco Múltiplo

O Boticário Franchising

Google Brasil Internet

Banco Santander (Brasil)

Grupo Pão de Açúcar

Península Participações

Gol Airlines

Intercement Participações

Johnson & Johnson



Pátria Investimentos

Advent International

Work highlights

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

Pinheiro Neto Advogados

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


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

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

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

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

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

Key clients

Pátria Investimentos

B3 – Brasil, Bolsa, Balcão


Canada Pension Plan Investment Board (CPPIB)

Bridgestone do Brasil Indústria e Comércio

Tiger Global Management


Hapvida Participações e Investimentos


Itaú Unibanco Holding




J.P. Morgan




Mubadala Investment Company PJSC

Advent International

BTG Pactual Economia Real Fundo de Investimento

Work highlights

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

Trench Rossi Watanabe

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

Practice head(s):

Simone Musa; Maria Rita Ferragut


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

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

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

Key clients


Orlando Roos Comércio de Cereais

AstraZeneca do Brasil

Itaú Unibanco

Stone Pagamentos

McDermott Servicos Offshore do Brasil


Cisco Comércio e Serviços de Hardwa Software do Brasil

Banco Santander (Brasil)

IBM Brasil Indústria, Máquinas e Serviços

Amcor Flexibles do Brasil Industria e Comercio de Embalagens

Motorola Solutions

Natura & Co Holding

Procter & Gamble do Brasil




Aliança Agrícola do Cerrado

Gympass – GPBR Participações

Estee Lauder Companies Inc

Transportadora Associada de Gás – TAG

Nestlé Brasil

Robert Bosch

Dell Computadores do Brasil

Springer Carrier

Bristol-Myers Squibb

SeedCorp HO Produção e Com de Sementes

BP Bunge Bionergia

M Dias Branco S A Industria Comercio De Nexa

Banco Safra

Work highlights

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

BMA Advogados

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

Practice head(s):

Lígia Regini da Silveira


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

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

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

‘Quick response and knowledge of the subject.’

‘Great team.’

Key clients


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


Banco Bs2

Omega Energia

Olivia AI

XP Inc

Sulamerica Seguros

Iguatemi Empresa de Shopping Centers

BHP Billiton

Aliansce Sonae

Pré-Sal Petróleo – PPSA

IRB Brasil Resseguros

Eleva Educação

GDM Genética do Brasil

Envision Indústria de Produtos Eletrônicos

Bacardi Martini do Brasil


Allianz SE



(Confidential names)

Cimento Tupi

GOL Linhas Aéreas and Interprint (Valid Group)

CBR 040 Empreendimentos Imobiliários (from Cyrela’s group)






Work highlights

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

Demarest Advogados

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

Practice head(s):

Douglas Mota


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

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

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

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

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

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

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

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

Key clients



Syngenta Proteção de Cultivos Ltda




Falabella / Construdecor


Companhia Nitro



Grand Cru/Evino

Banco Inter


Instituto Democracia e Sustentabilidade

Diebold Nixdorf (Procomp)


Chevron Oronite


Jaguar / Land Rover





BTG Pactual

Work highlights

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

Sacha Calmon e Misabel Derzi Consultores e Advogados

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

Practice head(s):

André Mendes Moreira; Valter de Souza Lobato


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

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

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

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

Key clients

Banco de Desenvolvimento de Minas Gerais – BDMG

JSS Empreendimentos e Administração

Construtora Novolar

Work highlights

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

Tauil & Chequer Advogados

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

Practice head(s):

Ivan Tauil; Guido Vinci; Eduardo Maccari Telles


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

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

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

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

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

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

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

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

Key clients

Sony Mobile


Midea Group


Mars Group

Groupe SEB

Vibra Energia  (current corporate name of Petrobras Distribuidora )

Ricoh Brasil

Tereos Acúcar e Energia

TotalEnergies EP Brasil

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

Veolia Water Technologies (Suez Water Technologies)

Petronas Petróleo Brasil

Agrícola Xingu

Aliança Agrícola do Cerrado

Abbott Laboratories

Centro de Tecnologia Canavieira

Ibitu Energia

Mercury Renew

Atlas Renewable Energy

Bic Amazonia

Vibrantz Technologies

Karpowership Brasil Energia

Atlantic Trading and Marketing

Telesat Brasil Capacidade de Satélites

OneSubsea do Brasil Serviços Submarinos

Paragon Offshore (NEDERLAND)

Mylan Brasil Distribuidora de Medicamentos

Work highlights

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

Ulhôa Canto, Rezende e Guerra Advogados

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

Work highlights

Veirano Advogados

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

Practice head(s):

Marco Monteiro; Filipe Richter


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

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

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

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

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

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

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

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

Key clients

Salus Participações

Siemens Gamesa Renewable Energy

Perdue AgriBusiness

Grão de Gente

Salus Participações


Ufinet Brasil

Prometeon Tyres

Vero Internet

Sencinet Telecomunicações






BT – British Telecom

Philip Morris

Sony Corporation

Banco Genial

Banco Santander

Oliveira Trust



Siemens Energy

VCI | Aramis

Work highlights

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

Bichara Advogados

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

Practice head(s):

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


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

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

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

Key clients


CPFL Energia

Supermercados Guanabara







ABRASCE (Association of Brazilian Shopping Malls)


Granja Faria

Grupo Soma




Bradesco Seguros

Concremat Engenharia e Tecnologia


Hitachi Energy

Wilson Sons Group


Evolution Power Partners

VLI Logística

Gen Fertilizantes

Mover Participações

Work highlights

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

BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados

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

Practice head(s):

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


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

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

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

Campos Mello Advogados in cooperation with DLA Piper

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

Practice head(s):

Humberto Marini; Alex Jorge


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

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

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

Key clients

White Martins

John Textor (investor in Botafogo SAF)

Eastman Chemical

Gemini Energy

Starboard Restructuring

GR Serviços e Alimentação

Hurb Techonology


Hyatt (Rio JV Partners Participações Ltda.)


Rheem Manufacturing

Novo Nordisk Farmaceutica do Brasil



Stanley Black & Decker Group

Work highlights

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

Cescon Barrieu

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

Practice head(s):

Roberto Barrieu


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

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

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

‘Quality service, specialising in tax.’

Key clients

Via Varejo










Work highlights

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

Dias De Souza Advogados Associados

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

Gaia Silva Gaede Advogados

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

Practice head(s):

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


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

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

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

Key clients


Positivo Tecnologia

Ebanx| Instituição de Pagamentos


Baker Hughes Energy Technology do Brasil

Electrolux do Brasil

Renault do Brasil

Bram Offshore Transportes Marítimos


Chevron Brasil Petróleo

Companhia de Navegação Norsul



Engie Brasil Energia

Lojas Renner





Construtora Queiroz Galvão


Furnas – Centrais Elétricas

Grupo Energisa

Grupo Pão de Açúcar


Log In

Mercado Livre


Denso do Brasil

SBM Offshore do Brasil

Takeda Pharma


Work highlights

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

KLA Advogados

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

Practice head(s):

Henrique Lopes


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

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

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

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

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

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

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

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

Key clients

DirectTV Group/ Sky


General Mills

Freudenberg Group

Lear Corp.

European Energy and 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

Shiseido do Brasil


Hewlett-Packard Brasil


PromonLogicalis Tecnologia e Participações

DoTerra Cosméticos Brasil

ByteDance Brasil Tecnologia.

Lobo de Rizzo Advogados

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

Practice head(s):

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


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

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

‘Highly technical and available team.’

Key clients

Nestlé Brasil



Leão Alimentos

General Motors

Burger King


Dia Brasil


Abbott/St Jude Medical



Becton Dickinson



Work highlights

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

Machado Associados

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

Practice head(s):

Júlio de Oliveira


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

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

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

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

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

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

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

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

Key clients

Natura Cosméticos


Wobben Windpower (Enercon Group)

Sanofi Aventis



BDF Nivea

Rolim Goulart Cardoso Advogados

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

Practice head(s):

João Dácio Rolim


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

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

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

Key clients


ArcelorMittal Brasil


Furnas Centrais Elétricas

Globo Comunicação e Participações

Heineken Brasil


Ingeniería y Construcción Sigdo Koppers – ICSK BRASIL

ADM do Brasil (Archer Daniels Midland)

Helibrás – Airbus Helicopters

Ciber (Wirtgen Group)

Zurich Seguros

Sonda Brasil

Sada Transportes e Armazenagens

Fiat Chrysler Automóveis

Gerada and Gerdau Açominas



Raízen Combustíveis

CPFL Energia


O Boticário

Brazilian Association of IT and Communication Companies (BRASSCOM)

Work highlights

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

Stocche Forbes Advogados

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

Practice head(s):

Renato Coelho; Paulo Duarte


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

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

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

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

‘Andreza Ribeiro – very intelligent and helpful.’

Key clients

Mubadala Development Company

C6 bank





Companhia de Gás de São Paulo – COMGÁS


Red Bull do Brasil


TozziniFreire Advogados

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

Practice head(s):

Renata Emery; Gustavo Nygaard


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

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

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

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

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

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

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

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

Key clients



Banco Bradesco


Posco E&C





Lundin Mining



SPAL (Coca-cola Femsa)


Equinox Mining (Pilar De Goiás)

Jaguar Land Rover



Saab AB

Porto Seguro

Naval Group

SBA Torres

Colgate Palmolive

Comerc Energia



Magazine Luiza


Swissport do Brasil




TCS – TATA Consultancy Services do Brasil

JAMEF Transportadora

Work highlights

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

ASBZ Advogados

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

Practice head(s):

Alexandre Gleria


‘The department has high technical capacity.’

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

‘Unique tax technical expertise in the technology sector.’

Key clients

Clash / Prime Mutant

ByteDance Tiktok



United Airlines

Marsh McLennan

Meta / Facebook


JP Morgan

Emirates Airlines


Symrise Aromas e Fragrâncias

Banco PAN

Associação Brasileira dos Assessores de Investimento.

Associação Escola Graduada – Graded The American School of São Paulo

Qantas Airlines

Mead Johnson

Yazaki do Brasil

Work highlights

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

Ayres Ribeiro Advogados

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

Practice head(s):

Gilberto Ayres Moreira


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

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

‘Excellent, collaborative, and technical team.’

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

‘Highly qualified and helpful professionals.’

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

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

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

Key clients

SEB do Brasil

SAGA Medição

Mene e Portella Publicidade

B.E.M. Brazilian Eletric Motors

Companhia Brasileira de Distribuição

Sendas Distribuidora


Companhia de Locação das Américas (Locamerica/Unidas)

Lógica Engenharia

Capricórnio Têxtil

Fator Seguradora

Algar Telecom

Empiricus Research


Zurich Santander Brasil Seguros

Spraying Systems Do Brasil

CSI Leasing

Corcan Tecnologia

Empresa 1








Coca-Cola FEMSA



Fortaleza de Santa Teresinha Agricultura e Pecuária

Sequoia Properties

Work highlights

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

Cascione Pulino Boulos Advogados

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

Practice head(s):

Luca Salvoni; Rafael Vega


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

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

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

Key clients

Ferroport Logística


Sherwin Williams

Prumo Logística

Porto do Açu


Fast Shop

Sofape Filtros / Tecfil

Editora Planeta DeAgostini


Natural One

Rocha Terminais

Comexport Trading

Ultra Group



BR Properties


IG4 Capital Investimentos

Prometeon Tyre Group

GEF Investment Fund

Açu Petróleo / Vast Infraestrutura


Itseg Seguros

Anglo American


Corredor Logística e Infraestrutura



Work highlights

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

Castro Barros Advogados

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

Practice head(s):

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


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

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

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

Key clients


União de Lojas Leader

Intertek do Brasil

Abril Comunicações


Essilor Luxottica

Casa & Vídeo

Tex Courier (Total Express)



Dias Carneiro Advogados

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

Work highlights

Felsberg Advogados

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

Practice head(s):

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


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

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

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

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

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

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

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

‘Rodrigo Prado – great knowledge of the tax area’

Key clients


Grupo Gaia/Planeta

World Resources Institute

CVC Corp

Fundação Orquestra Sinfônica do Estado de São Paulo – OSESP

Iguasport (Decathlon)

Centurylink Comunicações do Brasil

Boehringer Ingelheim do Brasil Química e Farmacêutica

Arris Indústria Eletrônica do Brasil (Commscope)

T4F Entretenimentos

Eutelsat Group


Work highlights

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

Fleury, Coimbra & Rhomberg Advogados

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

Practice head(s):

Eduardo Fleury; Marcelo Coimbra; Philippe Jeffrey; Rodrigo Lazaro


‘Good availability of partners.’

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

‘Rodrigo Minhoto – service and kindness.’

Key clients

Ultra Group


Smiths Group


Columbus Mckinnon

Sun Chemical

ITT Goulds Pumps

Wisetech Global

Henkel Ag&Co Kgaa

Top Cau Chocolates

Techint Engenharia e Construção

Zenvia Mobile Serviços Digitais

Yuny Incorporadora

Esplane Espaços Planejados

Cellep Idiomas

STEC Participações  (SOLINFTEC)

Smurfit Kappa do Brasil Indústria de Embalagens

Jungheinrich Lift Truck Comércio de Empilhadeiras

Jampp Veiculação de Publicidade

Data-H Tecnologia e Ciência de Dados

Reach Investments Group

World Bank

Tendências Consultoria Integrada

Work highlights

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

Huck, Otranto, Camargo Advogados

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

Practice head(s):

Paulo Cesar Butti Cardoso; Marcelo Muratori


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

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

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

Key clients

Sumitomo Chemical


Eli Lilly

Elanco Saúde Animal

Portage Confeccções

Skinstore (Medbeauty)


Leão Engenharia

Batata Dipz

Aussel Comércio de Urnas Funerárias


Dipz Alimentos

Galax Pay

Maringá Passagens e Turismo



Editora Sol

Radio Mix


Di Genio & Patti


Heartman House

LH Rio


Work highlights

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

Krakowiak Advogados

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

Work highlights

Rayes & Fagundes Advogados Associados

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

Practice head(s):

Ronaldo Rayes; Bruno Aguiar


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

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

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

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

Key clients

Eurofarma laboratórios




Via varejo


Boehringer Ingelheim

União Química



United Medical



ABC da Construção

Work highlights

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

Siqueira Castro – Advogados

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

Practice head(s):

Maucir Fregonesi Junior; Marluzi Andrea Costa Barros


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

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

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

Key clients

Flextronics International Tecnologia

Bull Group

Teleperformance CRM

Cotecna Serviços

Laboratórios Pierre Fabre Do Brasil

Prefab Construções Prefabricadas

Peugeot Citroen Automóveis Do Brasil

Construções E Comércio Camargo Corrêa

Cooperativa Agroindustrial do Estado do Rio de Janeiro

Novus do Brasil Comércio E Importação

Electro Vidro

Midol Mineração Dolomita

Petrobras Transporte

Fernandez  Indústria de Papel


Motorola Solutions

Almaviva Do Brasil

Work highlights

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

Souto Correa Advogados

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

Practice head(s):

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


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

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

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

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

Key clients

Lenovo Tecnologia Brasil

NTT Brasil

Pearson Education

Atvos Agroindustrial

Santo Antônio Energia

Quinto Andar




99 Tecnologia


Casa dos Ventos





Construtora Norberto Odebrecht

Consórcio Odebrecht Via Engenharia

Consórcio Monte Belo


Centro Nacional de Tecnologia Eletrônica Avançada CEITEC

CERAN – Companhia Energética Rio das Antas

Knauf Isopor da Amazônia

BRK Ambiental

Work highlights

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

Sperling Advogados

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

Practice head(s):

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


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

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

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

Key clients

Voith Group

Degesch Group

Helm Group

Edag Engineering

Dräger Group

Döhler Group

Mitsubishi Chemicals

Henniges Automotive

J.A. Rezende Group

Hugo Boss

IMI Precision Engineering (Norgren)




Oyster HR


Work highlights

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

Utumi Advogados

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

Practice head(s):

Ana Claudia Utumi


‘Excellent technical team. Participatory and collaborative.’

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

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

Key clients


Solistica Transportation (FEMSA group)

SPAL Indústria de Bebidas (Coca-Cola)

Dufry do Brasil Duty Free Shop

Makro Atacadista


Kangu Tecnologia


Votorantim Energia

Robert Bosch

Companhia Brasileira de Alumínio (CBA)

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

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

Studio Arthur de Mattos Casas Arquitetura e Design

Sharp Pesquisa e Estratégia

MGNT Comunicação

Work highlights

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

Vella Pugliese Buosi e Guidoni Advogados

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

Practice head(s):

Antonio Carlos Guidoni Filho


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

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

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

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

Key clients

Amazon Transportes

Ambridge Europe Limited

Atvos Agroindustrial

Banco Bradesco

Banco Citibank

BTG Pactual

Canopy Growth Brasil Biomedical

Cerdia Brasil Industria e Comercio

CPFL / State Grid

Colombo Agroindústria

CTEEP – Companhia de Transmissão de Energia Elétrica Paulista

Energisa Group

The Walt Disney Group

Foxconn Interconnect Technology Limited

Fraport Brasil

Gavilon do Brasil Comercio De Produtos Agricolas

LOLC Holdings

Longping High – Tech Biotecnologia

Patria Investimentos

Rivalry Corp

Sabic Innovative Plastics South America – Industria e Comércio de Plásticos

SAF Holland do Brasil

Santo Antonio Energia

Timbro Trading


Usina de Açucar Santa Teresinha

Usina Santo Antonio



Zebra Technologies

Banco Santander Brasil

Citibank Distribuidora de Títulos e Valores Mob

Copagaz (Copa Energia)

Forta Holdco

Generator And Motor Services Of Pennsylvania(Brush Americas)

Marilan Alimentos

State Grid Brazil Power Participações


Vodafone Automotive Telematics

Work highlights

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

Vieira, Rezende, Barbosa e Guerreiro Advogados

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

Practice head(s):

Luiz André Nunes de Oliveira; Rafael de Moraes Amorim


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

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

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

Key clients

Unimed Petrópolis

Unimed Leste Fluminense


Valia (Vale’ Pension Fund)

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




Altera do Brasil Serviços Marítimos

Ampla Energia

C&A Modas

NFX Combustíveis de Marítimos

Nippon Express Do Brasil

Sapura Energy Do Brasil

Work highlights

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

Abe Advogados

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

Practice head(s):

Gustavo Taparelli; Maira Cristina Santos Madeira; Juliana Cardoso


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

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

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

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

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

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

Key clients

Sony Brasil

Metalúrgica Schioppa

Ihara Indústrias Químicas

Companhia Brasileira de Tecnologia para E-Commerce (VTEX)

Delta Tanques Armazéns Gerais (Delta Group)

Penske Logistics do Brasil

Agrícola Famosa


Amcel – Amapá Florestal e Celulose

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

Work highlights

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

Almeida Advogados

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

Practice head(s):

Rodrigo Petry Terra


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

‘Agility and international recognition.’

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

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

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

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

Key clients

TikTok Brasil

Fidelity National Participações e Serviços de Informática (Grupo Fis)

CDF Assistência e Suporte Digital

RB Capital

MSC Cruzeiros do Brasil

PepsiCo do Brasil

Instituto Nacional da Reciclagem (INESFA)

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

Tokio Marine Seguradora

FLC Industria e Comercio de Plásticos

Aerovias de México de C V Aeromexico

ACI Worldwide Brasil

Ramos & Forte (Ferro Velho Jacaré)

ITO1 Soluções e Tecnologia

Blaser Swisslube do Brasil

EFI Brasil

Forbo Pisos

Powersafe Importação, Exportação

HP PREV Sociedade Previdenciária

Waters Technologies do Brasil

JHSF Participações

Itumetal residuos industriais

Powersafe Importação, Exportação

Tokio Marine Seguradora

Aço Verde do Brasil

Faci.Ly Soluções e Tecnologia

Rappi Brasil Intermediação e Negócios

Intelipost Consultoria e Tecnologia de Logística

International Indústria Automotiva da América do Sul (MWM)

PepsiCo do Brasil

FLC Indústria e Comércio de Plásticos

Locomotiva Indústria e Comércio de Têxteis Industriais

Companhia Brasileira de Gestão de Serviços (Orizon)

Válvulas Precisão do Brasil

Fanta Empreendimentos e Participações

Câmara Interbancária de Pagamentos

Work highlights

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

Araújo e Policastro Advogados

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

Practice head(s):

Sylvio Fernando Paes de Barros Júnior

Key clients

APAN Agropecuária

Axletech do Brasil Sistemas Automotivos

Confab Industrial / Tenaris Coating do Brasil

Confab Montagens

Ampenhol TFC

Cabot Corporation

Keysight Technologies Medição Brasil

Metalsa Brasil Indústria e Comércio de Autopeças

Metalsa Campo Largo Indústria e Comércio de Chassis

Deublin Juntas Rotativas de Precisão

Meritor do Brasil Sistemas Automotivos

Schaeffler do Brasil Embreagens

Penumbra Latin America Distribuidora de Equipamentos e Produtos Médicos

Markem-Imaje Identificação de Produtos

Spirax Sarco Indústria e Comércio

Thornton Eletronica Eireli

Amer-Sil do Brasil Membranas Microporosas

CIPEG Cirurgia Pediátrica

Azevedo Sette Advogados

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

Practice head(s):

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

Key clients

Dxc Technology (Enterprise Services Brasil)

Alicorp Group

Vetorial Group

Mapfre Group

Bamaq Group

Aec Contact Center

Nexa Resources (Votorantim)

Shiseido Do Brasil

Kering Brasil

Oncoclínicas Group

Tyco Group (Johnson Controls)

Red Bull Do Brasil

Dgh Alimentos

Btg Pactual Global Timberland Resources

Grupo Ibrame

Ipiranga Produtos De Petroleo


Csc – Computer Sciences Do Brasil

Hyland Software Brazil

Mistras Group

Amg Group


Work highlights

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

Brigagão, Duque Estrada Advogados

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

Practice head(s):

Gustavo Brigagão; Roberto Duque Estrada


‘High availability of members.’

‘Roberto Duque Estrada is a great tax lawyer.’

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

Key clients

FIFA – Fédération Internationale de Football Association

Uber do Brasil Tecnologia




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

Halliburton Produtos


Seadrill Serviços de Petróleo

CSN – National Steel Company (Companhia Siderúrgica Nacional)

Work highlights

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

CGM Advogados

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

Practice head(s):

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


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

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

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

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

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

Key clients

Grupo Saint Marché

SNF Brasil

Abbott Brazil / St. Jude Medical






Work highlights

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

Advocacia Fernanda Hernandez

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

Practice head(s):

Fernanda Guimarães Hernandez


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

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

Key clients

Anglo Ferrous Brazil

Expressa Distribuidora de Medicamentos

Jus capital

Advocacia Gandra Martins

Líder Táxi Aéreo

Camargo Correa

Grupo Solvi Participações

Ball Beverage Can South America

Johnson Controles

Group Attos

Rede Cascol Combustíveis para Veículos

Andrade Maia Advogados

XP Asset Management

Magnesita Refratários

Work highlights

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

L.O. Baptista Advogados

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

Practice head(s):

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


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

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

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

Key clients

Aurora Energia



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

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

Maneira Advogados

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

Practice head(s):

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


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

‘Great knowledge in the oil and gas sector.’

‘Very technical team. Good value for money.’

Mannrich e Vasconcelos Advogados

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

Practice head(s):

Breno Ferreira Martins Vasconcelos; Thais Romero Veiga Shingai


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

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

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

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

Key clients

Instituto Sou da Paz

Associação Brasileira de Advocacia Tributária (Abat)

Work highlights

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

Pinheiro Guimarães

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

Practice head(s):

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


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

Key clients

Brookfield Holding

Globo Comunicações e Participações

Reserva (Tiferet Comércio de Roupas)

EDP do Brasil


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

Companhia Siderúrgica Nacional – CSN

Sol Copernico


Grupo Mateus



Arpex Investimentos


Work highlights

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

Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados

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

Practice head(s):

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


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

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

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

Key clients


Grupo Ultra

Natura & Co

Johnson & Johnson


Archer Daniel Midlands (ADM)


Grupo Folha (Uol, Pagseguro)

Whirlpool Corporation

BV – Banco Votorantim

The Mosaic Company


Estée Lauder

Atlas Schindler

Hitachi Abb Power Grids

Mercado Libre Group

Banco Bradesco


Via Varejo

EDP Brasil


Zurich Insurance Group

Louis Dreyfus




General Motors

BTG Pactual Commodities


Dow Chemical Company


Siemens Energy


Hugo Boss


Work highlights

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

Terciotti Andrade Gomes Donato Advogados

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

Practice head(s):

Maurício Terciotti; Daniel Andrade; Edgar Santos Gomes


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

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

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

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

Key clients

Rede D’Or

Centrais Elétricas do Norte do Brasil  (Eletronorte)

BTG Pactual

NST Terminais e Logística and Gearbulk Norway (G2Ocean group)

Schweitzer-Mauduit do Brasil Indústria e Comércio de Papel

Helexia BR

FAZSOL Energias Renováveis

GR Serviços e Alimentação

Weatherford Indústria e Comércio

Lundbeck Brasil


Grupo Doria (former candidate for President of Brazil)

BW Offshore

Clean Mall Serviços

SpeedCast (formerly Harris CapRock)

SeaOil Engenharia – Crestchic Brasil

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

Sapura Navegação

GL Events Group (companies from Brazil and France)

Betunel Indústria e Comércio

Zerezes Design, Produração e Comércio de Artesanatos

Work highlights

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

VBSO Advogados

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

Practice head(s):

Paulo Vaz; Mario Shingaki; Diego Miguita


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

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

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

Key clients

Lua Nova Indústria e Comércio de Produtos Alimentícios (Panco)

Equatorial Energia

Comexport Companhia de Comércio Exterior

Stockler Comercial e Exportadora

Usinas Itamarati

Nec Latin America


Yduqs Participações

Equatorial Energia Maranhão (formerly CEMAR)

Evoltz Participações

Alupar Investimento


Argo Transmissão de Energia

Essentia Energia

Equatorial Energia Pará (formerly CELPA)


JF Citrus Agropecuária

Singulare Corretora de Títulos e Valores Mobiliários

Polimport Comércio e Exportação

Daniel Advogados

Rio Bravo Investimentos

Guerbet Produtos Radiológicos

MSP Participações

Nexa Recursos Minerais

TBE – Transmissoras Brasileiras de Energia

Atlas Renewable Energy

Rio Tinto Alcan

Engie Brasil Participações

Banco Pine


Fundo de Investimento Imobiliário Grand Plaza

Fundo de Investimento Imobiliário Centro Têxtil Internacional

Omron Healthcare Brasil Industria e Comercio de Produtos Medicos

Odata Brasil

Oncoclinicas do Brasil Servicos Medicos

Sterlite Group


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

Practice head(s):

Alexandre Monteiro; Luciana Ibiapina Lira Aguiar; Francisco Lisboa Moreira


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

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

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

Key clients

The Brazilian Stock Exchange (B3)

Banco Fator and Fator Seguradora


Norsul Navegação

Rio Bravo Investimentos

Granito Instituição de Pagamento

Engie Brasil

V. Tal Rede Neutra de Telecomunicações


Shell Brasil


BTG Pactual

Aspen Pharma Industria Farmacêutica

Impacto Energia and Impacto Bioenergia

KWP Energia

Siner Engenharia e Comércio


Jive Investimentos

Localfrio Armazéns Gerais Frigoríficos

Dock Soluções em Meios de Pagamento

Work highlights

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


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

Practice head(s):

Alexandre Gustavo de Freitas


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

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

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

Key clients



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 (former valecred)





Planet Payment

Tetra Pack




Samsonite Brasil

Candido Martins Advogados

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

Practice head(s):

Alamy Candido; Tatiana Cappa Chiaradia


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

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

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

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

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

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

Key clients

Coca-Cola FEMSA (Spal Indústria Brasileira de Bebidas )

Hejoassu Administração  (family holding of Votorantim Group)

Vicunha Têxtil

Grand Cru Importadora



Gonçalves Salles Indústria e Comércio (Laticínios Aviação)

Eucatex Indústria e Comércio

Buritirama Manganês

Cataratas do Iguaçu

Companhia Nacional do Álcool (CNA)

GEF Capital

Fosnor – Fosfatados do Norte-Nordeste

J. Assy

Triunfo Agropecuária

EQS Engenharia

Green Science Technology


Mega G

Metalfrio Solutions

Prisma Capital

Tacto Biotecnologia


ACP Bioenergia

Canopus Química

Comfrio Soluções Logísticas


Bergafaz Empreendimentos

Prime Cater

Zarpo Viagens

Vela Software Group (subsidiary of Constellation Software)


Trevol Empreendimentos (family office from former owners Grupo Eldorado)

Tutora (Pet2Pet)

Sul Óxidos




Natural One

Prime Carter

Boa Safra Sementes

Work highlights

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

CBLM Advogados

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

Practice head(s):

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


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

‘Luciano Burti – very complete professional.’

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

CMT – Carvalho, Machado e Timm Advogados

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

Practice head(s):

Cristiano Rosa de Carvalho


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

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

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

Key clients

CMPC Celulose Rio Grandense

ERBA Diagnostics Brazil, Produção e Distribuição de Produtos Médicos EIRELI

Expedia Group

General Motors (GM)

Glágio do Brasil – Proteção Balística


John Deere Brasil

Leroy Merlin

Metasa – Indústria Metalúrgia

Midea Carrier

PPG Industrial Tintas do Brasil

Prudential do Brasil Seguros de Vida

Unimil – Peças para Colhedora de Cana de Açucar

Usina São José

Work highlights

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

Gasparini, Nogueira de Lima e Barbosa Advogados

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

Practice head(s):

Francisco Nogueira de Lima Neto


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

‘Proximity, remarkable legal knowledge and transparency.’

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

Key clients

M&M Comércio de Alimentos

Sanchez Cano

Hapvida Assistência Médica

Iron Mountain

ABFM – Associação Brasileira dos Franqueados McDonalds

Randstad Brasil

Marketdata Solutions Brasil (Wpp Group)

Camargo Corrêa Infraestrutura

Laticínios Catupiry

Eletropaulo Metropolitana Eletricidade

Proteca Florestal

Enel Green Power Brasil

Vita Clínicas

Work highlights

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

J Legal Team - Junqueira Ie Advogados

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

Practice head(s):

Lavinia Junqueira; Cristiane Ie


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

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

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

Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados

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

Practice head(s):

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


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

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

‘Team highly prepared to meet our demands.’

Lacerda Gama Advogados

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

Practice head(s):

Tácio Lacerda Gama


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

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

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

LBMF Barbosa & Ferraz Ivamoto

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

Practice head(s):

Luís Alexandre Barbosa; Mônica Ferraz Ivamoto; Marcus Furlan


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

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

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

Key clients

FIA – Fundação Instituto de Administração


EloPar (Alelo, Elo, Livelo, Digio)





Calvin Klein

Souen & Nahas Construtora


Madrona Fialho Advogados

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

Practice head(s):

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

Key clients

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

Gerdau Next


Akdeniz Chemson Aditivos

Aperam Inox América do Sul (Aperam Group)

Arcelormittal Brasil

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

BRK Ambiental Group

Casa Bahia Comercial

CDF Assistência e Suporte Digital

CMOC Brasil Mineração Indústria e Participações

Drift Comércio De Alimentos (Supermercados Carone)


Ecorodovias Infraestrutura e Logística

Expresso Nepomuceno

Foxconn Indústria de Eletrônicos  (Foxconn)

Grupo Fartura de Hortifrut (Supermercados Oba)

Hortigil Hortifruti  (Hortifruti e Natural da Terra)

Hutchinson Brasil Automotive

IGB Eletrônica (Gradiente)

Inspira Educação Participações

Jaguar Mining

Magnesita Mineração

Rio Branco Alimentos (Pif Paf)


Sumup Instituição de Pagamento Brasil

VLI Group (VLI)

Wyda Indústria de Embalagens

Peixoto e Cury Advogados

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

Practice head(s):

Milton Fontes


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

‘Excellent technical and business knowledge.’

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

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

Key clients

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

Caterpillar Brasil

McCann Erickson Publicidade

Thyssenkrupp Group

Pilkington Brasil

Weston Capital Brazil

Royal Prestige (Hy Cite Corporation)

BBrands Holding Participações (Beyoung)

Cebrace (Saint-Gobain and NSG JV)


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

Empresa Brasileira de Comunicação e Produção (TV1)


Allfood Importação

IFF Essências e Fragrâncias

FCB Brasil Publicidade e Comunicação

Mccann-Health Preview Publicidade

Tech & Soul

Work highlights

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

Bueno Tax Lawyers

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

Practice head(s):

Matheus Bueno; Fernanda Lains


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

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

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

Key clients

Novonor (previously Odebrecht Conglomerate)

Venturini Florencio Indústria e Comércio

Alaska Asset Management


SC Johnson/Ceras Johnson

Sinclair Pharma

Cairu Componentes para Bicicletas

Juma Agro Industria e Comércio

Tapetes São Carlos

Interep Representações Viagens e Turismo


Rowa do Brasil

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

TE Connectivity

Grupo Hinode Participações


JCDecaux do Brasil

Indústria e Comércio Santa Maria


DM Cartões de Crédito

Grupo Hinode Participações

Work highlights

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

Daniel & Diniz Advocacia Tributária

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

Practice head(s):

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


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

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

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

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

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

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

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

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

Key clients

Huawei do Brasil Telecomunicações

Lojas Americanas


Grupo Vila Nova

SBA Torres Brasil

Indústria Dureino

Alcoa Alumínio

Clealco Açúcar e Alcool

Centro De Estudos Unificados Bandeirante

Azul Linhas Aéreas Brasileiras

Expedia do Brasil

Grupo Baggagio

Cooperativa Agroindustrial de Holambra

CVC Brasil Operadora e Agência de Viagens

Accenture do Brasil

Peak Sociedade De Empréstimo Entre Pessoas

Multilog Brasil

In Glow Brasil Intermediação de Negócios (SHEIN)

Natura Comércio de Flores e Plantas

Ares Polímeros Comércio de Resinas Plásticas

Vanguarda Laranja Esportes

Salina Diamante Branco

Grupo Hussein Mourad

Belazarte – Serviços de Consultoria

Work highlights

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

DDSA - De Luca, Derenusson, Schuttoff e Azevedo Advogados

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

Practice head(s):

Sabine Ingrid Schuttoff; Claudia Derenusson Riedel


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

‘Excellent tax department. Sabine Schuttoff stands out.’

Key clients

J&T Express Brazil

Speed Rabbit Express

Costa do Sol Taxi Aéreo

Granarolo Group (Allfood and Yema Brazilian Subsidiaries)

Knok Brasil Tecnologia e Saúde

360 Imprimir Composição de Projetos Gráficos


SELIA Serviços de Gestão Empresarial

Cencosud do Brasil and Mercantil Rodrigues


CMA – CGM Shipping Group

Giesecke & Devrient América do Sul

SPM Holdings

Work highlights

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

FAS Advogados, in cooperation with CMS

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

Practice head(s):

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


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

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

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

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

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

‘Sense of urgency and diverse portfolio of specialists.’

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

Key clients


Conglomerado Santander


Grupo Pão de Açúcar – GPA

Tokio Marine Seguradora




Banco Original

Heinz Brasil


Nova Engevix

Cantu Store

Sinch / Movile

Pandurata – Bauducco

Grupo ABC (Omnicom)

Vicunha Têxtil


Santista Têxtil



JLL (Jones Lang Lasalle)




Harsco Metals


Kantar Ibope Media


Arkema Coatex

Sealed Air (Cryovac)

LVMH (Louis Vuitton Moet Hennessy)


GM Financial

Movent Automotive

Kahache Participações

S.I.N Implant System

Hiperstream Brasil

Kincaid | Mendes Vianna Advogados

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

Practice head(s):

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


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

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

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

Key clients

Flumar Transportes Químicos e Fases

Neolubes Indústria de Lubrificantes

CCR Barcas

Grupo CCR

Bourbon Offshore Marítima

Usinas Siderúrgicas de Minas Gerais – USIMINAS

Sapura Navegação Marítima

Leite, Tosto e Barros Advogados Associados

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

Practice head(s):

Sérgio Grama Lima


‘Specialist firm in the subject.’

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

Key clients

ALUPAR Investimentos

Confab Industrial

Tomé Participações

Alumini Engenharia

Huntsman Química Brasil

Santher Fábrica de Papel Santa Therezinha

Prodiel brasil

Bureau Veritas do Brasil

Grupo TBE – Transmissoras Brasileiras de Energia

Work highlights

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

Mauler Advogados

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

Practice head(s):

Igor Mauler Santiago


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

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

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