Lefosse Advogados has a multi-faceted team with strong credentials in tax consulting and litigation. The outbreak of the Covid-19 pandemic saw the team provide longstanding clients with a huge amount of strategic consulting advice. This was followed by an increase in transactional support in M&A and capital markets, as well as infrastructure investments. Advice on social security and compensation issues has also featured prominently in the team’s recent workload. Litigation is another increasingly prominent part of the firm’s focus, with over 1,200 tax disputes on the go. Marcos Carvalho, Bruno Carramaschi and Ana Carolina Utimati are the main contacts for tax litigation. Practice head Gustavo Haddad has established an extremely strong reputation in the market, and partners Ricardo Bolan and Gustavo Paes are also highly active on the non-contentious side. The firm expanded further with the arrival of João Paulo Muntada Cavinatto from BMA – Barbosa, Müssnich, Aragão in July 2021, and Vinícius Jucá from TozziniFreire Advogados in May 2022.
Tax advisory in Brazil
‘We have worked with various team members within the tax practice and all have been excellent. They are timely in their responses, very thorough and also are ready to prepare modeling and scenarios when needed. I believe Lefosse is a notch above all other tax advisors in Brazil.’
‘Lefosse’s tax team have consistently delivered us with clear detailed advice on a variety of complex PE investment structures in Brazil, which is a particularly challenging tax environment. They take the time to understand our specific briefs and requirements and deliver solutions within often tight timeframes.’
‘I have worked with Gustavo Haddad for about 20 years. I have not encountered another tax attorney as professional, knowledgeable, and practical as he is. He is always thorough in his analysis and recommendations. Brazil is a difficult country when it comes to taxes; however I am always confident he will guide us in the right direction. I would highly recommend Gustavo as a highly valued tax advisor in Brazil.’
‘Ana Carolina Utimati is a partner that engages personally in all subjects and with an excellent technical quality.’
‘Bruno Carramaschi – strategic, great commercial vision and focused on solutions. Luiz Santos – exceptional profile and great vision of strategic litigation.’
‘Dr. Gustavo Lian Haddad is the best lawyer we have ever worked with on tax. His knowledge is impressive and his dedication to understanding the client in depth in all their particularities.’
‘Dr. Bruno Carramaschi is an excellent professional. Dynamic, proactive, competent, practical and with a multidisciplinary team to assist the client in demands or impacts in other areas.’
Archer Daniels Midland Company (ADM)
Verzani & Sandrini
- Advised Nasdaq-listed company StoneCo on the tax aspects of its share exchange and cash acquisition of software company Linx.
- Advised Bracell SP Celulose and Turvinho Participações on the tax aspects of their acquisition of twelve rural properties (with almost sixty different real estate record files) and timber assets from Suzano.
- Advised Enjoei.com.br Atividades de Internet on tax issues linked to its primary and secondary public share offering, and a multi-jurisdictional corporate reorganisation of Enjoei’s existing holding companies prior to the listing.
Machado Meyer Sendacz e Opice Advogados has a top-notch tax practice led by highly rated tax litigator Daniella Zagari. She is backed by a number of seasoned judicial litigators, including Marco Antônio Gomes Behrndt and Marcelo Fortes, who has a strong relationship with Vale. The firm is also extremely active on the transactional, strategic and tax structuring front, with a number of leading advisers for direct tax, such as Fernando Tonanni, Raquel Novais and Celso Costa, who also have good administrative litigation expertise. On the indirect tax and customs front, Camila Galvão Anderi Silva, Fernanda Sá Freire and the recently promoted Diogo Martins Teixeira and Andre Menon are among the main contacts. Bruna Marrara is also strong on the transactional side.
‘The services provided are of great quality, always in the time expected by our customers.’
‘Fernando Tonanni is an excellent professional, and a super partner in all our tax matters. He is very knowledgeable, transparent, professional. Additionally, very easy to work with, and the response time is great. We have adopted him and his team as a long-term partner.’
‘They go deeper into the topics and bring all elements to the best decision-making for the client.’
‘Daniel Peixoto: impeccably attentive service, excellent technical quality, understanding of business, attentive to changes that can impact the client.’
‘Andre Menon has extensive knowledge in the area of indirect tax incentives.’
‘Daniel Monteiro Peixoto, Fernando Munhoz and Marcelo Cerqueira Fortes are professional advisors in the market in the tax field. They have notable knowledge and exemplary dedication to the client.’
‘I worked with Machado Meyer’s team on a specific project and what most caught my attention was the teamwork between the different areas of the office, technical knowledge and proactivity in the search for solutions.’
‘The office has a cross-functional team that, in addition to legal knowledge, has knowledge and tools to assess financial impacts and number updates.’
Bank of America Merrill Lynch
Gas Natural AÇU – GNA
Bristol Myers Squibb Farmacêutica
Grupo Pão De Açúcar
Total E&P Do Brasil
Rio De Janeiro Refrescos
TicketFord Do Brasil
Stakraft Energias Renováveis
- Advised food retailer Grupo Pão de Açúcar on tax issues linked to its restructuring and IPO.
- Advised Petrobras on developing a tax framework to allow the access of third parties to its processing units.
- Advised Telefonica do Brasil on the acquisition of the mobile business from Oi Móvel within the context of the judicial recovery plan.
Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados has a comprehensive tax practice with a selection of top-notch advisers covering direct and indirect tax matters. In addition to representing clients in high-profile litigation at the municipal, state and federal level, the firm also provides cutting-edge support in the structuring of M&A, capital markets, restructuring, real estate and infrastructure deals. Lead partners on the litigation side include Alessandra Gomensoro, Roberto Quiroga Mosquera, Ana Paula Schincariol Lui Barreto, Glaucia Maria Lauletta Frascino and Isabel Bueno, who also assists with pensions and compensation schemes. Strong advisory partners include Andrea Bazzo Lauletta, Flavio Mifano and Gil Mendes. Customs law advice is also a key area for partners such as Renata Correia Cubas, Gabriela Silva de Lemos and Marcel Alcades Theodoro. Since publication, the bench has been further strengthened with the March-2022 hire of Thais Rodrigues from Tauil & Chequer Advogados.
‘Excellent customer orientation.’
‘It’s a complete office in my opinion. Many very qualified lawyers are always available and cater to all areas.’
‘Mattos Filho’s team have deep knowledge and experience in any corporate transactional matters, and are always quick and responsive.’
‘Ana Paula Schincariol, Natalie Matos and Gabriela Lemos stand out for their expertise, wit and availability. They’ll always find a way to meet me even though they’re busy with their schedules.’
‘Gabriela Silva de Lemos and Luiz Antonio Monteiro Junior: always dedicated and capable of serving the company on high impact tax issues.’
‘This is a team with extreme technical knowledge, made up of the best Tax lawyers in the market. They are always at the forefront of discussions, bringing bold tax theories and good opportunities. They are risk-averse, so they complete the job safely.’
Google Brasil Internet
Banco Santander (Brasil)
Grupo Pão de Açúcar
CAOA Montadora de Veículos
Johnson & Johnson
- Assisted Acciona in structuring the acquisition of the concession for the Orange Line for the São Paulo Metro.
- Assisted Cogna Educação with relevant tax matters related to a corporate reorganisation to segregate the assets linked with private education under the newly constituted Vasta, followed by assistance on tax matters related to Vasta’s IPO.
- Advising Google Internet Brasil on a lawsuit filed against the municipality of São Paulo seeking to avoid the collection of the tax on services (ISS) upon payments made to Google and Orkut.
Pinheiro Neto Advogados‘ combination of size and dedicated expertise makes it one of the top firms in the market for complex tax issues. The firm handles contentious and non-contentious direct and indirect tax matters. It also fields seasoned lawyers in related areas such as customs, where partners including Mauro Berenholc and the Rio de Janeiro-based Carlos Henrique Tranjan Bechara have notable expertise, and social security, where Cristiane Ianagui Matsumoto and Marcos de Vicq de Cumptich have good reputations. Other key individuals include tax litigator Sérgio Farina Filho, one of the practice’s founders, and Ricardo Luiz Becker, who is especially strong on the tax structuring side. The versatile Luciana Rosanova Galhardo is also highly regarded.
‘Excellent combination between practical and theoretical knowledge, and real risk analysis.’
‘The office has high-capacity technical professionals who work very closely with the client to develop the best tax alternatives. It differs, because at the same time it manages to be a large office which allows it to generate synergy in complex jobs and the work is directly led by experienced lawyers.’
‘Luciana Galhardo is one of the best litigation professionals I know.’
‘In my opinion, Pinheiro Neto Advogados is the best full service office in Brazil. In the tax area, it supported us with excellence in the evaluation of complex and relevant transactions for the company. One of the firm’s differentials is that its partners are opinion makers in the legal world. The articles, reports and statements presented by the office effectively influence the course of the discussions.‘
‘Luiz Roberto Peroba and Ana Carpinetti can be considered the greatest tax specialists in the technology sector in the country. Their publications, in addition to being technically perfect, have a lot of reach and generate positive impressions for the theses in the telecommunications and media sector. Carlos Henrique Bechara and João Rafael Gandara – are respectively great partners/associate of law firms in Rio de Janeiro specialized in litigation. Both represented our company brilliantly in very relevant processes. They are extremely diligent, active in actions and tireless in obtaining the best results.’
Aché Laboratórios Farmacêuticos
IMC International Meal Company Alimentação
Tate & Lyle
Natura & Co
FMC Química do Brasil
GE Oil and Gas
- Acted as co-counsel to Construtora Norberto Odebrecht in administrative litigation against a R$4.2bn infraction notice issued by the Brazilian Federal Revenue Office (RFB).
- Successfully represented PDG Realty in administrative litigation against a R$4bn infraction notice issued by the Brazilian Federal Revenue Office (RFB).
- Successfully assisted Unilever in obtaining a second instance administrative decision from the Taxpayers Administrative Council (CARF) cancelling an infraction notice of R$3bn related to the Tax on Industrialised Goods (IPI).
Trench Rossi Watanabe
Trench Rossi Watanabe is a top choice for major domestic and international clients seeking the full range of tax advice. The well-regarded Clarissa Giannetti Machado, who is especially experienced in non-contentious direct tax matters, leads the practice, with strong support from litigator Maria Rita Ferragut, who recently arrived from Ferragut, Mendonça Advogados to head the contentious side of the practice. The firm's cross-border credentials through its association with Baker McKenzie give it an edge, and the practice provides strong support on numerous corporate transactions. Key individuals in the team include Simone Musa for direct tax advice, Mariana de Vito for social security issues, Luciana Nóbrega for outbound and international taxation issues, and Maria Fernanda Fernandes in Rio de Janeiro for oil and gas-related tax matters. The firm also has a notable customs practice, where Rafael Gregorin and of counsel Alessandra Machado Villas Boas are very active.
Clarissa Machado; Maria Rita Ferragut
‘The team members are highly skilled professionals that combine multiple backgrounds to deliver very high quality support and services. The professionals are great to work with also in being flexible to accommodate requests in supporting my needs – while always ensuring high quality results. Beyond their great backgrounds, the professionals are great to work with also in being flexible to accommodate my requests in providing support – while always ensuring high quality results.’
‘Clarissa Machado is extremely involved with all the company’s themes and projects, and always with high technical quality and knowledge, and high level of reliability in all the decisions we have to make.’
‘Quick, cordial and personalised service of the firm, always demonstrating a lot of technical knowledge of the subjects.’
‘What stands out is the performance of Maria Rita Ferragut, who has a very deep technological vision allied to an innovative and creative practice.’
‘Rafael Gregorin and Adriana Stamato demonstrate a lot of technical knowledge in the subjects in which they are involved, provide differentiated and personalised service, act as true partners of the company.’
Transportadora Associada de Gás – TAG
- Assisted Bristol-Myers Squibb on the tax and legal consequences in Brazil of the acquisition of Celgene Corporation, a global deal that involved multiple jurisdictions.
- Advised DuPont do Brasil on its corporate reorganisation and representations before the administrative court related to the deductibility of goodwill from the Income Tax and Social Contribution stemming from the reorganisation.
- Advised Natura & Co on the tax aspects of a public follow-on offering for primary distribution of 121.4m common shares worth roughly $1bn.
Tax is a core area for Ulhôa Canto, Rezende e Guerra Advogados, where almost half of the firm's lawyers are dedicated to contentious and non-contentious advice. Direct and indirect tax-related issues at a municipal, state and federal level feature prominently in the firm's workload, and its lawyers saw a significant uptick in M&A-related tax structuring mandates in 2020 as low valuations attracted foreign investors. The firm also has teams dedicated to more specialised areas such as social security, employee compensation and stock options. Litigation also remained busy, despite Covid 19-related court restrictions. Key practitioners include senior partner Carlos Alberto Alvahydo de Ulhôa Canto, Luis Claudio Gomes Pinto and Rodrigo Brunelli Machado, who are highly active in tax planning and administrative disputes. Flávia Cavalcanti left the firm in September 2021.
Carlos Alberto Alvahydo de Ulhôa Canto
‘The firm is able to deal with highly complex tax issues because it has superior technical knowledge in complex tax matters and is constantly updated with regard to jurisprudence and judicial understandings.’
‘In-depth knowledge and detailed research of tax matters, without deviating from the objectives of each client project. The firm works in partnership with the client, understanding each business project and worrying about the application of its recommendations.’
‘Rodrigo Brunelli has extensive experience in complex projects, strong partnership with clients, deep interest in business objectives, dedication, easy relationship.’
‘Luis Claudio Pinto has great knowledge and a lot of confidence in the position he takes, based on technical opinions and jurisprudence. He always adds a lot to the discussions in which he participates.’
Banco BTG Pactual
Associação dos Fabricantes de Coca-Cola
Banco Credit Suisse Brasil
BNY Mellon Serviços Financeiros Distribuidora de Títulos e Valores Mobiliários
Companhia Siderúrgica Nacional
- Assisting Raizen Combustiveis with a R$760m refund request regarding overpayments to the Program of Social Integration from between 1992 and 1996.
- Assisting Banco BTG Pactual in four administrative tax cases, with an aggregate value of R$3.3bn, linked to M&A-related goodwill payments.
- Assisted a major Brazilian industrial conglomerate in obtaining a favourable R$1bn decision in an administrative dispute concerning the taxation of foreign profits.
BMA – Barbosa, Müssnich, Aragão has broad tax expertise covering a range of contentious and non-contentious matters. The firm has invested significantly into the practice over the last decade, ensuring a strong flow of high-value, complex direct and indirect tax mandates, where it is trusted by clients across a variety of sectors. In tax litigation, clients particularly rate Lígia Regini da Silveira and Luiza Lacerda. The team is also especially strong on the transactional and structuring side, with partners such as Jose Otavio Faloppa and Hermano Notaroberto Barbosa having established good reputations. The firm’s customs and indirect tax practices were further strengthened in September 2021 with the arrival of Fabio Florentino, who has previous experience working in the Big Four. Daniel Abraham Loria left the firm in June 2021.
Lígia Regini da Silveira
‘The BMA Tax team provides a high quality service, both in the technical aspect and in the aspect of customer relationship.’
‘Professionals who can align technical and practical knowledge with a lot of customer focus. They seek to understand business and operations to be more assertive in the proposed solutions.’
‘Quick response, friendly relationship, and suggestions for unsolicited tax improvements.’
‘Ligia Regini – I have been working with her for years and I can attest to her high competence and ability to propose strategic solutions and that bring positive results to the customer. Proximity and good relationships are also great attributes of Ligia.’
‘Luiza Lacerda – Ability, flexibility, availability.’
AES Tietê Energia
IRB Brasil Resseguros
Tereos Açúcar e Álcool
Cyrela Brazil Realty
Covid Vaccine Alliance
Alpek – Styropek
Ultrapar and affiliates
AB Foods Brasil
Alper – Brasalpla
JCI – Johnson Controls
- Advising AES Tietê Energia, China Three Gorges Brasil Energia, CPFL Energias Renováveis, EDP – Energias do Brasil, Elera Renováveis Participações, Enel Brasil, Engie Brasil Energia and Light in connection with the provisions of Law 14.052/20, which directly impacts all Brazilian hydropower plants.
- Provided tax advice to Cosan on all aspects of its cross-border restructuring involving the merger of Cosan (a Bermuda company listed in NYSE) and Cosan Logística into Cosan S.A., which is aimed at simplifying the structure of the group.
- Advised Compass on designing the entire national natural gas import and distribution structure in Brazil in 2020/2021 and the implementation of the São Paulo Regasification Terminal infrastructure project (TRSP), in the Port of Santos.
Demarest Advogados covers all areas of tax, particularly on the advisory side, where Douglas Mota and his team have built up a strong profile for direct and indirect tax advice. This includes providing support in structuring major M&A deals, restructurings and financings. The litigation side of the team, led by Marcelo Salles Annunziata, is also popular with clients, fielding a dedicated team of disputes experts including Catarina Rosa Rodrigues, Rodrigo Campos, Carlos Eduardo Orsolon and Priscila Faricelli. The firm also has a notable customs practice, where Victor Lopes is the lead partner. In significant developments, the firm hired former CARF judge Gisele Bossa in July 2021, and Maurício Barros in September 2021. Since publication, Rodrigo Damázio left the firm, in 2022.
Douglas Mota; Marcelo Salles Annunziata; Victor Lopes
‘It is an office composed of professionals of great intellectual capacity and extremely dedicated to the solution of the problems presented by customers.’
‘I like the speed in responses and the friendly approach to resolution of various situations. The professionals are skilled. They offer a quality service and are partners always promoting relevant and reliable orientations.’
‘The staff always has a lot of availability and has a very quick response time. They are extremely prepared professionals.’
‘I like working with Douglas Mota, he knows us well and is someone I trust.’
‘Carlos Eduardo Orsolon, in direct tax litigation, has a lot of experience in administrative litigation and understands how to follow the communications with the federal tax authorities.’
‘The firm has high technical training and availability.’
Jaguar Land Rover
Azul Linhas Aéreas
TAM Aviação Executiva
- Representing CPFL Energia as plaintiff in more than five proceedings concerning the inclusion of ICMS in the calculation base of the social contributions PIS and COFINS, which are pending decision at 3rd Regional Court of Appeals.
- Following a reorganisation of Citibank’s tax advice in Brazil, the firm is responsible for all of the bank’s advisory and litigation matters.
- Representing Varian in litigation over its private bonded warehouse regime, which concerns relevant special customs regimes.
Machado Associados has an excellent reputation, particularly for tax litigation, where it has one of the leading practices in the market. Outside of disputes, support is provided in tax structuring for M&A and corporate reorganisations. The firm’s high-quality lawyers are based across offices in São Paulo, Brasília and Rio de Janeiro, and have groundings in accounting and economics. The team’s clients operate in a range of sectors, including cosmetics, infrastructure, energy, life sciences, automobile and technology. Practice head Júlio de Oliveira handles direct and indirect tax issues. Isabel Bertelotti has a particular focus on direct tax consultancy, an area in which Stephanie Makin is also active. Since publication, indirect taxation specialist Carolina Romanini Miguel has left the firm, effective year’s end 2021, and Ricardo Marletti Debatin da Silveira also left the firm, effective early January 2022.
Júlio de Oliveira
‘Deep knowledge in indirect taxes, excellent experience in administrative and judicial processes.’
‘The office has technology and administrative service comparable with the other first-rate offices in the market.’
‘The office provides the services for which it had been hired with extreme quality, contributing much to the company’s needs.’
‘The entire team is highly qualified and we always have confidence in what is being guided. Machado works with several companies, from different sectors, which gives them a very broad view of the market. They are not limited to providing guidance on the rule. They always look for creative solutions to make the intended business viable or reduce the risks involved in the operation.’
‘Júlio de Machado, Daniel Lacasa, Renato Silveira, Paulo Rogério and Carolina Albuquerque: For me, what distinguishes them goes beyond the technical knowledge they have. What makes them special is the way they “wear the company’s shirt”, really seeking to understand our business, which allows them to proactively bring valuable inputs. They not only convey confidence about the topic, but demonstrate that they are really immersed in the topic.’
- Represented ABEVD in a lawsuit questioning the taxable basis of the ICMS charged by means of the tax substitution (ICMS-ST) by the state of Rio Grande do Sul.
- Advised döTerra with adapting its worldwide business model to the Brazilian market, due to several particularities of the Brazilian tax system, especially as regards indirect taxes.
- Represented Natura in a lawsuit to discuss Brazilian Law 11196/2005 (“Lei do Bem”), which established several tax benefits for companies that invested in R&D, among them the possibility of deduction of payments related to R&D in technology.
Mariz De Oliveira e Siqueira Campos Advogados
Mariz De Oliveira e Siqueira Campos Advogados is a tax boutique with a top reputation in the market for contentious and non-contentious advice. The firm regularly represents clients in administrative and judicial disputes before the municipal, state and federal courts. Roberto de Siqueira Campos has a notable track record in indirect tax, while Ricardo Mariz de Oliveira has extremely good credentials for direct tax matters.
'Admired for its academic and ethical reputation', Sacha Calmon e Misabel Derzi Consultores e Advogados is highly respected by clients and peers alike, and is especially noted for its strong litigation credentials. The firm's international and domestic clients operate across a diverse range of sectors. Led out of Belo Horizonte by highly rated partners Valter Lobato and André Mendes Moreira, the team also has a broad national footprint, with well-staffed offices in São Paulo, Rio de Janeiro and Brasília. The on-the-ground support applies to municipal, state and federal tax issues, including tax planning and indirect tax matters. Other key partners include Misabel Abreu Machado Derzi, who regularly represents clients at the highest level, and Sacha Calmon Navarro Coêlho. Litigator Rafael Caldeira is also singled out for praise.
André Mendes Moreira; Valter Lobato
‘A firm of excellent technical quality and visibility before courts and audit.’
‘Firm admired for its academic and ethical reputation, before clients, other lawyers, authorities and academia. It imprints a personality, with deep knowledge of the company’s business, in the tireless search to find the best solution for the client, always going beyond what was expected.’
‘The main aspect is the excellent technical quality linked to objectivity in offering the exact resolution we seek, both for the yes and for the no.’
‘Strong performance in issues of extremely high complexity. The issues are quite dense, involve a deep risk analysis: involving accounting, litigation, availability of assets and tax planning; creations of sets for decision making and obtaining decision-making decisions of very difficult enforceability.’
‘André Mendes Moreira has a capacity for work and kindness that go beyond the exceptional.’
‘I would highlight Valter Lobato, for his renown, both due to his technical and ethical depth, before clients, other lawyers, authorities and academia. He acts as a true partner of the customer, with a feeling of ownership and enormous sympathy.’
‘ Rafael Caldeira is brilliant lawyer who knows how to conduct tax litigation masterfully.’
‘Valter Lobato actively participates in discussions, points out exactly the alternatives we have, is dedicated to finding different solutions to our considerations as a client.’
Tax has long been a key area of focus for Tauil & Chequer Advogados, as demonstrated by the fact that founding partner Ivan Tauil continues to head the team. Where the practice really stands out is in its advice to the oil and gas industry, including transaction-related support, day-to-day matters and customs-related tax issues. Multinational clients also favour the firm for cross-border tax matters, where its international network clearly adds weight. Other key partners include Guido Vinci for transactional and VAT issues and Eduardo Maccari Telles for litigation. Carolina Bottina and Thais Rodrigues have also developed strong practices in tax. In September 2021, the department was further strengthened by the arrival of corporate taxation expert Flávia Cavalcanti to the Rio de Janeiro office. Since publication, Rodrigues has left the firm - effective as of March 2022.
‘Good theoretical knowledge combined with a focus on results. Good pragmatism, and deep knowledge of the infrastructure sector in Brazil and its local peculiarities.’
‘I would highlight Thais Bandeira de Mello, Lucas Boechat, Diana Castro, Pedro Lameirão, Eduardo Telles and Ivan Tauil.’
- Advised Karoon Petróleo e Gás on the tax aspects of its financing, acquisition and development of an oil concession and other related assets from Petrobras with respect to the Baúna Field.
- Successfully represented TIM in a disputed R$701m tax foreclosure filed by the state of São Paulo concerning the collection of ICMS.
- Successfully assisted SEB do Brasil in obtaining a final and favorable decision allowing the exclusion of ICMS from the PIS/COFINS calculation basis.
Veirano Advogados comes highly recommended by clients for its strong litigation, advisory and customs expertise. The firm fields specialised lawyers across its four offices, including Brasília and São Paulo, where highly rated co-heads Marcelo Reinecken and Filipe Richter are based. Rio de Janeiro partners such as Andre Carvalho and Ian Muniz are noted for their strong tax support to clients in the oil and gas industry. Abel Amaro and Flávio Paranhos are two of the lead contacts for customs law, as well as broader litigation and consulting matters. Other key members include Marco Monteiro, who is especially experienced in indirect tax, cross-border transactions and transfer pricing. Senior associate Fabio Barichello in Porto Alegre is also noted.
Marcelo Reinecken; Filipe Richter
‘Veirano has a team of differentiated lawyers, who serve us as a priority, are excellent quality and always available and ready to meet the demands. They are super diligent and know in depth the cases/processes of which you are responsible.’
‘Veirano Advogados stands out for offering excellent quality services with attractive rates when compared to other offices. The staff are extremely competent and always puts themselves at the disposal of customers to resolve the issues and meet the deadlines, which are usually short.’
‘A cohesive and well-coordinated team, with knowledge of both tax law and client activity, and the peculiarities of the processes under their responsibility. The team is always focuses on customer needs.’
‘Marco Antonio Moreira Monteiro is an extraordinary professional, who stands out for his vast knowledge in the sector we operate’
‘Fabio Barrichelo in Porto Alegre is always available and extremely diligent in the cases he touches.’
‘Marcelo Reinecken is a lawyer with deep knowledge of tax law and great analytical capacity to assist the company in decision making. Ari Job Junior is a lawyer with a lot of knowledge of tax law and always seeks the best solutions in all areas. Renan Vargas Barreto has a lot of knowledge of tax law. He covers the themes that are under his responsibility.’
‘The tax legal knowledge brought by Veirano is a differential in the sense of avoiding surprises during the execution of a proposal/project. Andre Carvalho, who attends us, deserves a special mention due to his high knowledge of the subject.’
‘Andre Carvalho is a distinguished professional. Very high legal knowledge of the matter, with didactics to explain the matter to lay people and always available for further clarification.’
- Successfully represented SM Empreendimentos in a lawsuit challenging corporate income taxes regarding the deduction of Goodwill Tax Amortization derived from an investment in Brazil.
- Achieved a favourable decision for SKY Serviços de Banda Larga in a case involving ICMS on the company’s streaming services.
- Advised AT&T Global Networks Services do Brasil in several tax lawsuits in different states and municipalities concerning taxes on top of the telecoms services and other services rendered by the company in Brazil.
Bichara Advogados has a multi-faceted tax team with strong credentials for litigation, customs law and general consulting advice. Clients single out Chede Suaiden for related social security matters. In Brasília, Francisco Carlos Rosas Giardina has a particular focus on judicial and administrative disputes at the highest level. Rio de Janeiro-based Giuseppe Pecorari Melotti heads the firm’s well-regarded customs practice, which handles contentious and non-contentious matters. Other key partners include the versatile Mattheus Reis e Montenegro, Pedro Teixeira de Siqueira, Wolmar Francisco Amélio Esteves and the highly regarded Sandro Machado dos Reis, who handles indirect tax matters. Managing partner Luiz Gustavo Bichara is also very active. Since publication, Esteves has left the firm - effective as of May 2022.
Luiz Gustavo Bichara
‘Highly specialised knowledge, with innovative solutions for the questions posed.’
‘Bichara is consulting on issues related to Social Security Law, where Chede Suaiden is a differential they have, with vast knowledge, prompt service and objectivity.’
‘Sandro Machado dos Reis offered fast, clear and direct communication, which brought agility and time gain. He possesses the ability to think of alternative solutions – excellent!’
‘In Social Security, Chede’s team work with extreme quality, speed and assertiveness.’
‘Wolmar Esteves is recommended.’
‘Excellent technical qualification of the professionals working in the office, as well as speed in solving legal problems.’
‘Sandro Machado dos Reis, Mattheus Reis e Montenegro and Luiz Gustavo Bichara: speed in the service and resolution of legal problems.’
Wilson Sons Group
Zoetis do Brasil
CBA – Companhia Brasileira de Alumínio
Knauf do Brasil
OI – Telemar Norte Leste
Carrefour Comércio e Indústria
Federação Nacional de Saúde Suplementar (FENASAUDE)
- Advised a client on federal and state customs taxes charged on gold stolen at the Guarulhos International Airport – GRU.
- Advising a Petrobras Specific Purpose Entity on federal taxation over lease operations for the development and modernisation of its plants.
- Advised ABIR – Associação Brasileira das Indústrias de Refrigerantes e de Bebidas Não Alcoólicas on a collective action questioning the obligation created by the state of Goiás to purchase stamps to be put in bottles of mineral water in order to allow the local sales.
BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados
BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados is an extremely well-regarded tax boutique, which has a loyal base of clients, the majority of which are multinationals. The firm covers the full spectrum of contentious and non-contentious taxation, encompassing direct and indirect tax matters for clients from across a wide range of sectors. Many of its lawyers maintain broad tax practices, although some of the partners have developed particular strengths certain areas, with Ciro César Soriano de Oliveira active on the direct tax side, José Luis Ribeiro Brazuna strong on indirect taxation, and Cristiano Frederico Ruschmann increasingly active in international tax. Of counsel Patrícia Furlanetto is the main contact in Rio de Janeiro.
José Luis Ribeiro Brazuna; Ciro Cesar Soriano de Oliveira; Cristiano Frederico Ruschmann
‘The firm is composed of professionals of high technical qualification and extensive knowledge on tax issues. The professionals perform an excellent job by getting involved and understanding all the nuances of the company.’
‘In my opinion, the availability, professionalism and frankness make the firm stand out from others.’
‘Ciro Soriano is without a doubt an important highlight, with his technical competence and client service.’
‘José Brazuna is a lawyer that we can trust and have the conviction that he will always seek the best solutions and will always be proactive in suggesting improvements. He always participates in any request and process that our company requests and always brings with him an amazing technical understanding.’
‘Sergio Pin and Edward Toma are dedicated and know the law well.’
Campos Mello Advogados in cooperation with DLA Piper has a noteworthy standalone tax team led out of Rio de Janeiro and São Paulo respectively by joint leaders Humberto Marini and Alex Jorge (who also works in New York). The firm’s consultancy support extends to direct and indirect taxation, as well as tax planning and structuring. The litigation side regularly represents clients in high-level judicial and administrative proceedings. Key practitioners include Rosana Gonzaga, who has strong expertise in indirect tax issues, and stands out in particular for her work in the energy and mining sectors. Tax litigator Renato Lopes and partner Victor Kampel also have good reputations.
Humberto Marini; Alex Jorge
‘Campos Mello Advogados’ tax consulting team has as its main characteristic its client-centered work. In fact, the work developed by partners Alex Jorge, Rosana Jayme and Victor Kampel is highly technical, and delivered in a simple and objective way.’
‘Alex Jorge has extensive experience in advising multinational companies in the challenges inherent to their operation in Brazil. Always accessible and objective, he commands a team of highly qualified professionals, focused on clear and simple answers to complex problems.’
‘Rosana Jayme dominates the practice of indirect taxes in Brazil. Her knowledge relates to taxation of the energy and mining sectors, and her proactive approach makes her a true collaborator of her clients.’
‘Victor Kampel is a highly qualified professional. Always available, Victor focuses on the client, with creative solutions to complex tax issues. He has extensive experience advising on national and international corporate reorganizations.’
‘Rosana Gonzaga Jayme is an exceptional professional. Frank, open and very up-to-date, she brings the necessary solutions to the problems of the day-to-day.’
Sony Interactive Entertainment
Companhia Brasileira de Alumínio
Atlas Renewable Energy
Novo Norsdisk Produção Farmaceutica
Stanley Black & Decker Group
CHC do Brasil Taxi Aéreo
- Advised Laureate Educational on the tax aspects of the acquisition of Laureate Brasil by Anima Educacional for R$4.6bn.
- Advised 3R Petroleum on the tax aspects of its IPO.
- Successfuly represented CHC do Brasil in an administrative case involving over R$300m of tax assessments.
Cescon Barrieu has a deep and comprehensive tax offering, both in terms of geography and expertise. Lawyers in the Rio de Janeiro office are tapped into the oil and gas industry, while the Minas Gerais practice is active in matters involving mining-sector clients. The team is active on the litigation side, particularly partners Aldo de Paula Junior and Hugo Barreto Sodre Leal. Contentious tax support to clients in the pharmaceutical and energy industries has also kept the firm especially busy in recent years. The firm’s highly regarded corporate practice also ensures a steady flow of structuring advice. Versatile practice head Roberto Barrieu handles a mix of litigation and consultancy matters, while Sarah Mila Barbassa is particularly strong in indirect tax. Since publication, the team has been further strengthened by the January-2022 hire of indirect-taxation specialist Carolina Romanini Miguel from Machado Associados.
‘The firm has an extremely qualified team and the work is done with competence, transparency and great professionalism.’
‘Exceptional technical knowledge and good understanding of the corporate environment allow Cescon Barrieu to quickly understand the needs of its customers.’
‘Its professionals are highly committed to the deadlines required by the client and are constantly proposing new theses to reduce the tax burden.’
‘The team is extremely committed and capable in providing agile solutions. They were able to provide strategic advice to us for an important project within the company in terms of revenue.’
‘Hugo Leal has a great knowledge of finance and accounting, which allows a more effective exchange of information between clients and the office, as well as the determination of the most appropriate solution.’
‘Sarah Barbassa was accessible at all times and with speed in responses. Her level of technical and market knowledge in relation to the topics we addressed was essential to the success of the operations we worked together.’
‘Roberto Barrieu is always willing to meet the needs of the company quickly, with a full view of the business of the company engaged with tax legislation.’
‘André Alves de Melo and Rodrigo Bevilaqua are very competent, transparent in all lawsuits and consultations prepared for our company. Both demonstrate a constant pursuit of providing the best possible service and tailored to customer needs.’
Associação Brasileira dos Produtores
Independentes de Petróleo e Gás – ABPIP
EDP Energias do Brasil
Carl Zeiss Vision Brasil
União de Lojas Leader
Indorama Ventures Group
Eleva Educação Group
- Assisted State Grid in obtaining a favourable injunction preventing the tax authorities from imposing taxes based on their new approach.
- Assisting the trade association Associação Brasileira dos Produtores Independentes de Petróleo e Gás – ABPIP in a case concerning the application of environmental taxes.
- Advising EDP Energias do Brasil in a lawsuit to cancel a tax assessment linked to a corporate reorganisation.
Dias De Souza Advogados Associados has an extremely good market standing for tax litigation, where it represents clients at the municipal, state and federal levels. Its clients operate across the full spectrum of industries and benefit from the expertise of the firm's many experienced practitioners. Among these, founding partner Hamilton Dias de Souza enjoys a strong reputation, as do other key partners, including Hugo Funaro, Mário Luiz Oliveira da Costa, Douglas Guidini Odorizzi and Luís Henrique da Costa Pires.
‘The office has a very competent team and is willing to take innovative initiatives to serve customers. Excellent service quality.’
‘ Dias de Souza, besides having technical competence, always demonstrated partnership in the face of demands that were often urgent and required the maximum dedication of his team, in a short period of time. As for technical capacity, Dias de Souza has a body of lawyers extremely capable of resolving conflicts in administrative and judicial proceedings, helping to lower the liabilities for which it was hired.’
‘They are up-to-date, have a team of professionals who have excellent knowledge, know our activities and are constantly looking for alternative ways to serve us.’
‘Mario Costa has years of experience, a gentle and firm posture, acts with security and promptness, always bringing great results. He knows both the legislative and doctrinal and contentious aspects.’
‘Hamilton Dias de Souza, founder of the office, and Douglas Odorizzi, a lawyer who serves us efficiently and technically, are always at our disposal for any kind of questions. Douglas demonstrates a deep knowledge in the area, enthusiasm for his profession, always being kind, punctual and diligent.’
‘Dias de Souza Advogados is a reference in Brazilian tax law. The professionals are guided by excellence in professionalism, ethics, competence and strategy. For us, the Dias de Souza office is a safe haven.’
‘The high level of technical expertise recognised nationally and the excellence of the services provided are highlights of the firm.’
‘Hamilton Dias de Souza and Mario Costa are recommended.’
Gaia Silva Gaede Advogados
Gaia Silva Gaede Advogados has a sizeable tax practice, with experienced teams working from São Paulo, Rio de Janeiro, Belo Horizonte, Curitiba and Brasília. The firm represents an impressive selection of large and medium-sized companies, the majority of which are multinationals. In addition to administrative and judicial tax disputes, the firm is also active on the consultancy side, with notable expertise in the full range of direct and indirect tax. Among the partners, Enio Zaha handles a mix of contentious and advisory matters, including social security issues, while Leandro Daumas Passos is the main partner in the firm's Rio office. Georgios Theodoros Anastassiadis is noted for direct tax work. Other key partners include Gustavo Damázio de Noronha, litigators Jorge Facure and Leonardo Gusmão, and Belo Horizonte partner Vitor Dantas Dias. Associate Heitor Cesar Ribeiro is also well regarded for social security and customs.
Enio Zaha; Leandro Daumas Passos
‘Besides the excellent technical preparation, the team that serves us, led by Vitor Dantas is extremely attentive, diligent and with impressive empathy.’
‘Gaia Silva Gaede provides a quality and tailor-made service. The team is well diversified and when we forward to them some work, the GSGA team looks and bring solutions with different perspectives.’
‘The team is specialised in the oil and gas area, with a focus on the customer. It seeks to present innovative solutions in order to meet the customer’s needs.’
‘Good availability and attention to customers at all opportunities, with excellent quality and response time and support.’
‘Seriousness and professionalism. They always study cases and explain in detail to the client.’
SPE Santa Maria Transmissora de Energia
Furnas – Centrais Elétricas
Trident energy do brasil
Grupo Pão de Açúcar
- Assisted Lojas Americanas in an ICMS-related dispute with the tax authorities from Santa Catarina state.
- Represented Furnas – Centrais Elétricas in a lawsuit filed to cancel the collection of Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL).
- Represented Embraer in a lawsuit with the Federal Revenue Service concerning the collection of social security contributions.
Huck, Otranto, Camargo Advogados has a multidisciplinary tax practice. Partners such as Barbara Weg and Mauricio de Carvalho Silveira Bueno bring a huge amount of experience to tax disputes, having previously been judges in the administrative courts. The firm also has notable expertise in direct and indirect tax disputes, and issues related to social security and transfer pricing. In addition, its members work closely with the M&A and private equity groups to assist on domestic and cross-border tax planning, with João Paulo de Seixas Maia Krepel and Isabel Garcia Calich da Fonseca very active on this front. Litigator Ana Flora Vaz Lobato Diaz and the versatile Paulo Cesar Butti Cardoso are also noted. Since publication: the firm endured a significant split in February 2022 with the departure of 24 lawyers to found HRSA; while the firm retains 47 attorneys, Silveira Bueno, Krepel, da Fonseca and Lobato Diaz are among those who have left.
‘The level of service, quality of professionals, speed and quality of delivery, understanding of demands and structural premises, is really impeccable.’
‘Paulo Butti serves us with excellence. Always available, very skilled and aware of all the needs of our business.’
‘Maurãcio Bueno is perceptive, assimilates the issues and manages to bring legal advice with great clarity and security.’
‘Brings a firm position and technical analysis of tax issues, making a positive contribution to decision-making. Clarity and balance in advice.‘
Assupero Ensino Superior
Blue Empreendimentos e Participações
Elanco Saúde Animal
Saint Gobain do Brasil
Eli Lilly do Brasil
- Assisting Valgroup in several strategic litigation cases related to IPI, PIS and COFINS and ICMS, both at the administrative and judicial level.
- Representing Expedia in tax litigation and also advised the group on its intragroup transactions, especially due to the impact of the global pandemic of Covid-19 and the abrupt revenue reduction.
- Advised Assupero – UNIP on its corporate reorganisation and all tax effects that it might trigger, and on tax incentives offered by the PROUNI (University for All Programme).
KLA Advogados defends the interests of clients from across a broad range of sectors, including leading companies within the telecoms, healthcare, life sciences and auto parts industries. Strategic consulting advice – particularly involving transactional matters such as M&A, joint ventures and corporate reorganisations – features prominently. The firm also has a good track record advising on domestic and international supply chains. Co-founder Henrique Lopes leads the practice and handles contentious and non-contentious issues. Victor Polizelli is a key contact on the advisory side, while José Flávio Pacheco is the main contact for customs and indirect taxes. Álvaro Lucasechi is highly experienced in indirect tax and litigation. In October 2021, the firm illustrated its continued investment in this practice through the promotions of Juliana Nunes and Felipe Omori to the partnership.
‘High technical knowledge combined with strategic vision and personalised service.’
‘The company’s distinguishing point is the high technical quality and the team’s commitment to providing support in the matters worked on.’
‘Luis Flávio Neto – Highly specialised in tax litigation, he knows the most relevant discussions in the market. Alvaro Lucasechi – Highly specialised in indirect taxes. He obtains excellent results in the proposed works.‘
‘The KLA tax team is very technical, agile and assertive. I have been using the tributary team for almost 10 years and I am very satisfied with the services offered. The works that demand have quality and direct language, and they approach the questioned points from different angles, helping in my decision making.’
‘In terms of innovation, I have noticed investments in legislation monitoring systems, receiving updates of my interest.’
‘Among the team members, the partner Álvaro Lucasechi stands out, who in addition to being very technical, fast and attuned to our company’s business, is available at any time to assist us. Over these years, we have had Álvaro practically as a member of the company, who is always by our side in decisions for new businesses and in the defense of our rights.’
The Kraft Heinz Company
Dentsu Aegis Group
Aliança Navegação e Logística
Cia. Brasileira de Distribuição
- Advised Bracor, the real estate investment company, in an administrative dispute with the authorities concerning tax planning.
- Successfully representing Cromex in a federal tax case concerning IPI credits.
- Advising Sky Brasil on a significant judicial proceeding concerning an ICMS refund.
Lobo de Rizzo Advogados
Lobo de Rizzo Advogados has built upon its extremely good reputation for tax structuring and consulting to become increasingly involved in high-profile, high-value tax litigation. Recently, this has involved several major cases on behalf of clients, including General Motors and Nestlé, at the municipal, state and federal levels. The team has also developed a strong niche in transfer pricing issues. Key partners include Maria Carolina Bachur, Alexandre Siciliano Borges, who has over 20 years’ experience in the market, Eduardo Martinelli Carvalho, who is active on indirect tax matters, Mariana Lima and Marcelo Bez Debatin da Silveira. Andrey Biagini was promoted to partner in June 2021.
Alexandre Siciliano Borges; Eduardo Martinelli Carvalho; Maria Carolina Bachur; Marcelo Bez Debatin da Silveira; Mariana Lima
‘A firm with highly qualified professionals who easily adapt to the needs and deadlines of the company.’
‘Eduardo Martinelli, Alexandre Siciliano and Laura Baggio. Extremely competent professionals, always updated, and focused on solutions, in addition to the clarity and objectivity of their communication. It is worth mentioning that they are professionals who are always available to help us.’
‘Marcelo Bez Debatin da Silveira is recommended.‘
- Provided assistance to Nestlé in an administrative proceeding issued by the federal tax administration related to a tax assessment of PIS and COFINS credits worth R$1bn.
- Acted for General Motors in administrative and judicial proceedings issued by the municipality of São Caetano do Sul related to the improper collection of ISS.
- Provided assistance to Dia, a Spanish supermarket chain, in an administrative proceeding related to the collection of PIS, COFINS and a regulatory fine related to Digital Tax Files.
Rolim, Viotti, Goulart, Cardoso Advogados
Rolim, Viotti, Goulart, Cardoso Advogados is popular with its clients, who receive on-the-ground support from the firm's experienced lawyers in São Paulo and Belo Horizonte. The team has a notable track record in cross-border tax planning, and has specialist lawyers in indirect tax, as well as M&A, reorganisations, litigation and tax incentives for research and development. Founding partner Joao Dácio Rolim is highlighted for his contentious and non-contentious expertise. Other key names include Daniela Silveira Lara for domestic and foreign tax matters and social security law, Cristiano Augusto Ganz Viotti for indirect tax matters, and Frederico de Almeida Fonseca for tax planning and incentive programmes.
João Dácio Rolim
‘The lawyers are qualified and always up to date with ongoing issues. Daniela Silveira Lara always very well informed, updated and seeking to present innovative solutions for the issues of her clients.’
‘Unique technical competence – They speak in a simple way with total security. They are always up to date on the legislative changes.’
‘Rolim has been an excellent partner so that the company can keep up with the changes with security and can be brave whenever there is opportunity.’
‘Daniela Silveira Lara is always very well-informed, up-to-date and seeking to present innovative solutions for her clients’ questions.’
‘Daniela Lara, Luis Felipe de Campos, Gleice Oliveira and Danilo Breve: Both partners and associates are references in terms of technical training and flexibility. We operate in an industry in constant change and innovation. Rolim has been an excellent partner so that the company can safely monitor changes in the environment and can dare whenever there is an opportunity.’
‘Daniela Lara, Luis Felipe de Campos, Manuela Brito Mattos, Daniela Gregório: Exemplary service to all.’
Ingeniería y Construcción Sigdo Koppers – ICSK BRASIL
ADM Do Brasil Archer Daniels Midland)
Fiat Chrysler Automoveis
- Represented Norte Energia in an R$880m lawsuit to ensure its right to use PIS and COFINS credits, in the non-cumulative regime, relating to the interest incurred by the company on loans taken from government financial institutions.
- Represented Nextel before the judicial court in a R$280m tax deficiency notice issued by the State Treasury of São Paulo to charge debts of ICMS.
- Advised McDonald’s (Arcos Dourados Comércio de Alimentos) on filing a Writ of Mandamus concerning the payment of CIDE-Royalties.
TozziniFreire Advogados has invested significantly in its tax practice with several recent high-profile partner-level recruits. Among them, the highly versatile Renata Emery joined from Stocche Forbes Advogados, and now jointly leads the practice with Gustavo Nygaard, who works out of the firm’s Porto Alegre office. Other key arrivals included Lisandra Pacheco from Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados, who handles a mix of customs and indirect tax matters, and Ricardo Maitto from Rayes & Fagundes Advogados Associados, who is especially active in transaction-related tax matters. Also of note was the hire of pensions expert Caio Taniguchi in September 2021, who further strengthens the firm’s pension practice. The tax team handles a fairly even mix of tax consulting and litigation work, regularly representing major household names on their highest-value tax disputes. Other key partners include Jerry Levers de Abreu. Vinícius Jucá is no longer at the firm.
Gustavo Nygaard; Renata Emery
‘It has professionals who can align technical and practical knowledge with a lot of customer focus. They seek to understand business and operations to be more assertive in the proposed solutions.’
‘Its lawyers always available, and offer a wide range of specialties.’
‘Deep knowledge in following the actions of its clients. Supports the largest companies on Brazil tax issues with great impact on companies.’
‘Vinicius Juca Alves and Jerry Levers are very strong professionals, with very serious experience.’
‘Ricardo Maitto is a rising star, with deep knowledge of tax legislation, including international. In addition, a professional who always seeks to serve his clients in the best way.’
‘Jerry Levers de Abreu: Deep knowledge and extensive experience in tax law, and always focused on practical results.’
Audi do Brasil
- Representing Crown Embalagens in a judicial tax dispute related to the use of federal contributions on turnover (PIS and COFINS) concerning acquisitions carried by its industrial plant located in Manaus Free Trade Zone.
- Advising a petrochemical company in a judicial tax enforcement concerning Federal Excise Tax (IPI) and Import Tax (II) related to imports required to build two petrochemicals plants in Rio Grande do Sul.
- Represented an automotive company in administrative litigation involving the recovery of ICMS credits derived from a charge under the substitution system (ICMS-ST).
ASBZ Advogados comes recommended by clients for its assistance in strategic tax planning, litigation and customs matters. The team has an impressive track record helping clients to structure major corporate transactions, restructurings and infrastructure projects. Its clients operate across a range of sectors, including technology and social media. Alexandre Gleria heads the well-regarded team, which includes Danilo Leal, who is especially active on the indirect tax side. The firm fields several experienced tax litigators, including Adriana Passaro and Adriano Gonzales Silveiro. Associate Antônio Moreno is also well regarded.
‘Good commitment to efficiency and excellence in the work and especially the commitment to understand the client’s business individually.’
‘The main characteristic of ASBZ’s taxation team is the ability to solve problems with innovative suggestions and with partnership. The team understands our operations to solve our tax issues end-to-end, which has been generating effective results in tax projects. Excellent tax advice and always available.’
‘I believe there is a very big commitment from ASBZ about: Alignment of expectations with relationship to the quality of work. Compliance with the deadline for delivery of results. Quality of the work delivered. Open to suggestions, recommendations and constant dialogue with the customer. Personalised service. Dedication to building a relationship with the client.’
‘Danilo Leal: Always available, demonstrates differentiated experience and high technical capacity in various subjects, such as corporate restructuring. Alexandre Gleria: High capacity for solving complex problems that escape trivial issues. He constantly makes pertinent suggestions about tax opportunities.’
‘Adriana Passaro, Adriano Silverio and Priscila Merlo (associate): Managed several litigation agendas and managed to obtain favorable decisions that contributed to the positive result of the company.’
‘Antonio Moreno is a tax advisor of high technical quality.’
Cteep – Companhia de Transmissão de Energia Elétrica Paulista
Uber Brasil Tecnologia
Mutant – Prime Sistemas de Atendimento ao Consumidor
- Advised the selling shareholders of Carteira Online/Fliper (a fintech with a disruptive mobile app and technology) in the sale to XP Investimentos.
- Advised ByteDance, owner of TikTok, in the structuring of its Brazilian operations in relation to taxation, considering the national and international perspectives.
- Advised Tarpon Investments on the acquisition of a controlling stake in Agrivalle, one of the five largest companies on the Brazilian biological market.
Cascione Pulino Boulos Advogados fields a team of 'super attentive and qualified lawyers', which offer a broad mix of consultancy and litigation advice on direct and indirect tax. The firm represents clients from across a range of industries, including private equity funds, well-established infrastructure, logistics and oil and gas companies, as well as technology start-ups. Luca Priolli Salvoni has a multidisciplinary focus that covers contentious and non-contentious issues, including social security, M&A and corporate reorganisations. Rafael Vega Possebon's main focus is on tax litigation, but he also provides consulting support.
Luca Priolli Salvoni; Rafael Vega Possebon
‘We work predominantly with one partner whose key strengths are his technical knowledge, people and communication skills and his in-depth knowledge of our business and industry.’
‘The firm has deep knowledge of the company’s and the economic group’s activities. It has initiative and suggests measures to reduce the tax burden based on updates in legislation and jurisprudence. They follow very well the initiatives generated internally and meet competently and consistently all consulting demands.’
‘Super attentive and qualified lawyers. Technically very good and give clear and accurate information.’
‘Luca Salvoni is excellent in tax planning, and acts with partnership and commitment. Rafael Vega is very good in tax processes and highly reliable. Ligia Hayashi is very active as a partner, and very available.’
‘The firm’s outstanding legal knowledge, ethics and diligence in all processes in which it sponsors, as well as its total commitment to the client’s needs, always guided by legislation and the best practices in the market and compliance, are the differentials.’
‘Dr Luca Salvoni is a specialist and knowledgeable about the tax process. Dr. Gabriel Baccarini is a specialist and knowledgeable in administrative and tax procedures.’
‘I’d highlight Luca Salvoni and Rafael Vega for their technical quality, communication skills and partnership in simple and complex situations.’
Sofape Fabricante de Filtros
Editora Planeta Deagostini do Brasil
IG4 Capital Investimentos
Muxi Tecnologia em Pagamentos
Porto do Açu
- Provided tax structuring advice to IG4 Capital Investimentos relating to its acquisition of Corredor Logística e Infraestrutura.
- Assisted Sofape in its defence against a R$40m tax assessment regarding taxation of automotive fuel filters.
- Assisted Kerui on releasing goods held at Brazil customs with no payment of Import Tax due to Covid-19.
Castro Barros Advogados has a versatile practice that comes highly recommended by clients for its consulting and litigation advice. The team is especially well known for its advice to the telecoms and retail sectors. Cross-border tax planning and transfer pricing also feature prominently in its agenda. Tax litigation head André Gomes de Oliveira is noted for his 'great experience in the most diverse themes of law'. Partners such as Daniela Alves Portugal Duque Estrada are also highlighted for their disputes work, while Gabriel Manica Mendes de Sena is active in contentious and non-contentious indirect tax matters. Recently promoted partner Leandro Canarim and senior associates Patrícia Varela and Thiago Motta also receive praise.
André Gomes de Oliveira; Daniela Duque Estrada; Gabriel Manica; Leandro Canarim
‘Its tax team is a complete team capable of advising the client both in corporate restructurings involving domestic and international vehicles, as well as in large tax conditions, accounting issues, audits, projects for new businesses, etc. It’s impossible not to feel safe with the solidity and technical quality of the work they present.’
‘The office has significant experience in the area of telecommunications, which enables them to propose innovative solutions for issues of high complexity.’
‘Differentiated office and hands-on partner. It has been by our side for years and has always maintained the same service excellence, including bringing several theses that have become successful in the company.’
‘Gabriel Manica: Incredible technical knowledge, always well articulated in complicated situations, bringing new ideas.’
‘Andre Gomes de Oliveira has great experience in the most diverse themes of law, especially taxation. He has extensive knowledge in industry and is committed to success in the demands of his clients.’
‘Thiago Motta is a senior lawyer and a sharp writer of high-quality and excellent legal opinions in supporting taxation and accounting for corporate reorganisation.’
‘Patricia Varela: technically impeccably, didactic, efficient and organised.’
‘Leandro Canarim: technically impeccable, coherent, efficient and extremely close to the client.’
União de Lojas Leader
Intertek do Brasil
Casa e Vídeo
- Assisted Casa e Vídeo in the filing of a mandamus action against the State Attorney General involving the payment of taxes in installments, which was canceled in the context of the Covid-19 pandemic.
- Provided assistance to ABRIL in the filing of a declaratory suit to obtain recognition of its right to include new outstanding federal tax debts in the special installment payment programme for companies in court-supervised reorganisations.
- Advising TIM in a mandamus action filed by the company aiming at the cancellation of debts involving estimated payments of corporate income taxes (IRPJ and CSLL).
Dias Carneiro Advogados has a versatile tax practice with good expertise in direct, indirect and international taxation issues. The team is especially strong on transactional tax matters, where it works closely with the firm's active corporate finance team. Non-contentious support on day-to-day issues, including social security contributions and state and municipal taxes, also feature prominently in the firm's workload. Antonio Amendola and Rodrigo Maito da Silveira are also active in tax litigation.
Antonio Amendola; Rodrigo Maito da Silveira
‘Full service office of excellent quality, with great availability and attention from the partners. Expertise in specific sectors and in highly complex topics.’
‘Antonio Amendola – in addition to having excellent tax knowledge, he seeks to deeply understand the client’s business in order to offer the most adequate solution and protect their interests. His involvement in absolutely every job makes all the difference.’
Felsberg Advogados offers a broad mix of advisory and litigation support to its international and domestic clients. The firm's market-leading insolvency practice gives it an edge when considering related tax disputes and liabilities for companies in restructuring. The litigation side of the practice is especially strong. Rio de Janeiro-based practice head Ivan Campos is also known for his telecoms expertise. Anna Flávia de Azevedo Izelli Greco heads the active tax litigation side of the practice, with support from Rodrigo Prado Gonçalves. Rafael Macedo Malheiro is a key contact for consulting advice.
Ivan Campos; Anna Flávia de Azevedo Izelli; Rafael Macedo Malheiro; Rodrigo Prado Gonçalves
‘Speed, availability, efficiency, quality of work and customer service.’
‘Rodrigo Prado Gonçalves, Anna Flávia de Azevedo Izelli and Gabriel Paranaguá are recommeded.’
Fundação Orquestra Sinfônica do Estado de São Paulo – OSESP
Centurylink Comunicações do Brasil
Boehringer Ingelheim do Brasil Química e Farmacêutica
Omron Componentes Automotivos
CTC – Centro de Tecnologia Canavieira
Arris Indústria Eletrônica do Brasil
Centro Saneamento e Serviços Avançados
- Advising the orchestra group OSESP – Fundação Orquestra Sinfônica do Estado de São Paulo on the right to not pay social contribution tax (COFINS) on revenues derived from its core activities.
- Advised events company T4F Entretenimento in a dispute with several municipalities over the collection of Taxes on Services.
- Representing Centurylink in disputes against ANATEL (National Telecommunications Agency) aimed at collecting contribution to FUST (Fund to improve the general access to telecommunications services) and Contribution to FUNTTEL (National Telecommunications Fund).
Rayes & Fagundes Advogados Associados' experienced tax team is especially popular with clients in the pharmaceutical, IT and software sectors. The practice covers the full range of litigation matters, including infraction notices, customs disputes and social contributions. The firm was also involved in a growing number of payroll and consumer tax issues as a result of the Covid-19 pandemic. Practice head Ronaldo Rayes regularly advises on advisory and litigation matters, while Bruno Henrique Coutinho de Aguiar has a strong track record in direct and indirect tax disputes.
Ronaldo Rayes; Bruno Henrique Coutinho de Aguiar
- Assisting Boehringer Ingelheim Animal Health do Brasil in analysing and discussing the correct calculation of transfer pricing in order to cancel a fine issued against the company.
- Assisting Eurofarma Laboratórios in seeking the recognition of a credit, since it has obtained a favourable judgment regarding the exclusion of ICMS from the PIS/COFINS calculation.
- Representing Sumup Soluções de Pagamentos on judicial measures to ensure legal security for the company’s tax planning, as well as seeking to guarantee the credit amount arising from the unconstitutional inclusions in the PIS/COFINS calculations.
Siqueira Castro – Advogados has a versatile tax group and operates from numerous offices around the country. The well-balanced team handles a mix of contentious and non-contentious matters, including direct and indirect taxes. The firm is well known for its litigation expertise, and regularly represents domestic and international clients at the municipal, state and federal levels. Its sector expertise is equally diverse, with clients operating across a range of industries, including financial services, energy, infrastructure, technology and manufacturing. Practice head Maucir Fregonesi Junior advises on litigation and consultancy issues, with strong support from litigator I Jen Huang in Rio de Janeiro and Marluzi Andrea Costa Barros in Salvador.
Maucir Fregonesi Junior
‘The quality of the service provided is great. The lawyers are experienced, professional and specialised. This firm has branches in the large capitals of the country.’
‘Maucir Fregonesi Junior is recommended.’
CEG – Companhia Distribuidora de Gás do Rio de Janeiro
Construções e Comércio Camargo Correa
Nov Dowhole Comercialização de Equipamentos para Petróleo
Ajinomoto do Brasil Indústria e Comércio de Alimentos
Petrobras Transportes – Transpetro
Flextronics International Tecnologia
- Representing Kellogg Brasil in state and federal tax issues.
- Assisting Construções E Comércio Camargo Correa on various administrative and judicial tax procedures.
- Advising Prefab Construções Pré-Fabricadas on various tax foreclosures filed by the Attorney General of the National Treasury claiming liability for third-party tax debts.
Souto Correa Advogados is recommended by clients for its experienced tax practice. The firm assists a wide range of Brazilian and international clients on the full spectrum of domestic and cross-border tax issues. This includes disputes at the federal, state and municipal level for companies operating across various sectors, including technology, petrochemicals, engineering, construction and energy. São Paulo-based partners Fernando Ayres and Giácomo Paro are well regarded. The firm also fields a strong team in Porto Alegre, where Anderson Trautmann Cardoso, André Luiz da Silva Gomes and Henry Gonçalves Lummertz are based.
‘For me, the differential is the proactivity and availability in understanding the client’s business and acting quickly, which is what distinguishes the performance of Souto Correa, especially with Fernando Ayres and Giácomo Paro.’
‘The tax team of the office Souto Correa is very technical and seeks to serve the client in a differentiated way, treating all cases with great care and attention.’
‘Fernando Ayres: excellent professional, adapts to the client and tries to understand the company’s activity. Henry Lummertz: very skilled lawyer, really thinks out of the box, bringing original solutions.’
‘Giácomo Paro quickly understands the background of the business and its main challenges. In addition, his availability to the client stands out.’
‘Good technical and procedural knowledge; Availability for technical meetings; Good partnership for designing procedural strategies.’
‘Souto Correa’s highlight for me is Fernando Ayres’s work in a diligent manner and attentive to the immediate needs of the client’s business, optimising the time and resources available for hiring.’
‘Technical quality, assertiveness, objectivity.’
Santo Antônio Energia
Casa dos Ventos
Construtora Norberto Odebrecht
Consórcio Odebrecht Via Engenharia
Consórcio Belo Monte
- Filed a writ of mandamus for Atvos Agroindustiral in Mato Grosso and Mato Grosso do Sul to contest the ICMS levied on the ethanol which is produced and consumed by Atvos.
- Assisted Braskem on an ICMS-related tax dispute in Rio Grande do Sul.
Sperling Advogados fields a well-regarded multidisciplinary team, which has established a good name for both litigation and tax planning advice. In addition to judicial and administrative tax proceedings, the team has also been busy assisting international clients with major restructurings and transfer pricing matters. Name partner Marcio Sperling has a strong track record in high-end domestic and international tax issues, with Fábio Piovesan Bozza also very active on the tax planning and structuring front. Renata Sucupira Duarte is singled out for her advice on indirect tax and customs issues, while Daniela Ribeiro de Andrade is also building a good reputation for non-contentious issues.
Marcio Sperling; Fábio Piovesan Bozza; Renata Sucupira Duarte
‘What characterises the firm is its quality, responsiveness and promptness.’
‘Extremely attentive and helpful, with a noticeable differentiation in the technical training of its lawyers.’
‘Initially, our relationship with Sperling office was a professional one, now it is a partnership, with clear and assertive communication. Sperling lawyers have a broad knowledge, strategic vision, and passion for what they do. The commitment, clarity and punctuality of deliveries are also a differential.’
‘Marcio Sperling is a great tax adviser, and very quick to respond.’
‘Renata Sucupira has a very open mind and a unique ability to listen and contribute.’
‘For me, as a highlight, I mention the excellent service provided by lawyer Daniela. Her work is of high quality and always based on what should be done, but also with recommendations on what is best for me and for the company, evaluating risks and opportunities.’
‘Felipe Garcia is considered by me and the company as one of the best lawyers for tax matters; absolutely assertive and correct.’
‘Renata Sucupira Duarte has deep technical knowledge not only in the customs and tax area but also in the market, which helps any company when it comes to carrying out its business plans safely.’
J.A. Rezende Group
IMI Precision Engineering
Agropecuária Santana do Deserto
Voar – Cooperativa de Usuários de Aeronaves em Regime de Propriedade Compartilhada
- Assisting Henniges Automotive with the restructuring of its supply chain, from the import of raw materials to the delivery of end products to clients.
- Assisting Helm Group with the restructuring of its transnational operation, involving payments to the controlling company in Germany and to an affiliated company in China.
- Assisting Voith Group with administrative and judicial tax proceedings defending against several Tax Deficiency Notices worth $85m.
Stocche Forbes Advogados has a multi-faceted tax department with good experience in tax structuring and litigation. The contentious side of the practice has strong credentials at the municipal, state and federal levels, and Renato Coelho and Alberto Medeiros are especially experienced in federal tax disputes before the Supreme Federal Court and CARF. Other areas of expertise include customs law and indirect tax. The versatile Marcos Prado leads the team. Former partner Renata Emery left the firm in early 2021, and Daniel Abraham Loria joined the practice in June 2021 from BMA - Barbosa, Müssnich, Aragão.
‘In addition to its technical excellence, the firm has a personalised service to meet the needs of the client, in a practical and always available way. The result has excellent results in the contentious area.’
‘Stocche Forbes provides a service of excellence and technical quality. The business oriented team is always available to serve us.’
‘Renato Coelho has outstanding knowledge and, even with his rather busy schedule, finds some time to meet me, to discuss matters.’
‘Marcos Prado – Excellent service.’
- Advised Banco Bradesco in a tax dispute over the non-applicability of Brazilian CFC rules on profits of foreign-controlled subsidiaries.
- Assisting Luxottica in a dispute concerning customs duty assessments where the tax authorities are demanding the inclusion of royalties paid to companies located abroad in the customs value of the imported goods.
- Represente Largo Resources in a lawsuit to request the right to register tax credits over exports revenues in 2015, 2016 and 2018.
Vella Pugliese Buosi e Guidoni Advogados offers a comprehensive tax service to its domestic and international clients. The team has been busy providing structuring support on several high-profile M&A transactions, both for corporates and investment funds. The dispute lawyers regularly represent clients at the municipal, state and federal level, both on direct and indirect tax matters. Antonio Carlos Guidoni Filho is popular with clients, having built a strong track record in contentious and non-contentious issues. André Lemes is also highly experienced, particularly in the energy and agribusiness sectors. Clients also benefit from the firm's association with Dentons.
Antonio Carlos Guidoni Filho; André Ricardo Lemes da Silva; Juliana Martins Skolimovski Gaia da Silveira; Helena Vicentini de Assis; Carlos Eduardo de Biasi
‘Close follow-up to the client, quick and conclusive reports and very qualified team.’
‘Antonio Guidoni has a lot of technical knowledge especially in matters of high complexity, as well as extensive knowledge of the procedures related to CARF.’
‘They manage to demonstrate and prove with mastery all the arguments and facts. They understand and portray the client’s wishes accurately and properly.’
‘Understanding the routines and difficulties of operations. Closeness to the client and quality of services provided. Ethics and commitment, in addition to the quality of services provided.‘
‘Antonio Carlos Guidoni is always present in prevention and litigation. It gives us a lot of security and tranquility.’
‘The office stands out as it provides extreme quality, both in terms of the technical legal aspect and in administrative issues essential to the execution of the service provision for a large company.’
‘Helena Vicentini, Juliana Silveira, Antonio Carlos Guidoni and Thamirys Scapin are recommended.’
‘Antonio Guidoni is a reference in tax matters, especially in administrative tax litigation. He has a lot of technical knowledge, especially in highly complex matters, as well as vast knowledge of the procedures related to CARF.’
Companhia Paulista de Força e Luz – CPFL Group
ESPN do Brasil Eventos Esportivos
Foz do Chapecó Energia
Sabic Innovative Plastics South America – Indústria e Comércio de Plástico
Gavilon do Brasil Comércio de Produtos Agrícolas
Odebrecht Engenharia e Construção Internacional
Sindicato da Indústria da Energia – SINDIENERGIA
Usina São Manoel
Usina de Açúcar Santa Terezinha
ESPN do Brasil Eventos Esportivos
Harvard Management Company
Cerdia Brasil Industria E Comercio
Fresenius Medical Care
Fidelity National Serviços De Tratamentos De Documentos E Informática
Hospital E Maternidade Santa Joana
Cteep – Companhia De Transmissao De Energia Eletrica Paulista
Santo Antonio Energia
Farmabase Saúde Animal
SABIC Innovative Plastics South America – Industria e Comércio de Plásticos
Usina Santo Antonio
Interfloat Corretora De Mercadorias E Futuros
Park Hotels & Resorts
- Provided tax assistance to NotreDame Intermédica Group (GNDI) in complex roll-up acquisitions of hospitals, clinical centres and health insurance operators for over R$1bn.
- Advised Patria Investimentos on tax issues linked to several acquisitions including the acquisition of the control of Procifar Distribuidora.
- Representing CPFL Energia Group in over 300 strategic tax disputes.
Vieira, Rezende, Barbosa e Guerreiro Advogados
Vieira, Rezende, Barbosa e Guerreiro Advogados' tax team is regularly sought by major multinationals operating in key sectors, including oil and gas, mining, engineering, infrastructure and logistics. The firm has achieved several notable tax reductions on behalf of clients, including cases at the federal level. The team is respectively led out of Rio de Janeiro and São Paulo by Luiz André Nunes de Oliveira, who has over 30 years' experience in the area, and managing partner Rafael de Moraes Amorim, who is especially active on the tax structuring front. Other key partners include experienced tax litigator Breno Kingma and Tiago Vasconcelos Severini, who specialises in customs and international trade-related tax issues.
Luiz André Nunes de Oliveira; Rafael de Moraes Amorim
‘According to our experience, the great differential of the Vieira Rezende Tax team is the ability to understand the client’s business. In fact, the team is concerned with understanding the client’s economic activity, the routines, the challenges of the segment in which the client is inserted, and delivers assessments and opinions that adhere to our reality. Furthermore, the lawyers are concerned with building a transparent relationship with the internal team. I feel that the relationship between office and client is a partnership.’
‘I especially recommend Rafael de Moraes Amorim. I have been following Rafael’s work with admiration for years.’
‘The firm has a good technical team and serves us within the topic that we deal with with good quality.’
Thyssenkrupp CSA Siderúrgica do Atlântico
Unimed Leste Fluminense
Graham Packaging do Brasil
Enel Distribuidora Rio
Gás Natural Açu – GNA
Omint Serviços de Saúde
- Assisted Unimed Petrópolis on a major debt reduction agreement with the Federal Union.
- Assisted Ternium Brasil in cancelling R$200m in infraction notices.
- Advised Fundação Vale do Rio Doce de Seguridade Social in cancelling R$142m issued by the state of Espírito Santo regarding the collection of ISS.
Almeida Advogados has a highly regarded team, led by experienced partner Rodrigo Petry Terra in São Paulo. Tax litigation is a key area of focus for the team, which handles complex direct and indirect tax disputes. The firm also advises on tax planning and structuring issues, particularly in relation to M&A and commercial agreements. Clients come from across a range of sectors, including the agribusiness and shipping industries. Leonardo Vinicius Correia de Melo left the firm in March 2021, and Talita Pimenta Félix left in September 2021.
Rodrigo Petry Terra
‘The Almeida Advogados team has always responded to me promptly in all my needs, I believe that this personalised service is one of the most important features of the team.’
‘Exceptional work led by Rodrigo Petry. The lawyers are extremely transparent and committed, demonstrating an incredible ability to make observations and to anticipate problems that have not even arisen.’
‘Almeida Advogados is unique for being able to combine technical knowledge with a simple and easy-to-understand language. All the works we receive from the tax area of Almeida Advogados, in addition to having a lot of quality from a technical perspective, are structured in a direct and objective way, which greatly facilitates our decision-making process.’
‘Rodrigo Petry Terra – Very technical and practical in executions, in addition to strict deadlines. Gets quick solutions to cases. Fabio Catta Preta Castella – Works in partnership with the team, always helpful and available. He manages to quickly solve cases.’
‘Rodrigo Petry is an experienced professional, committed, technically impeccable and always interested in knowing every detail of our operations to recommend to us the most appropriate tax practices for our business. His professionalism, attention and agility in meeting us are also points that deserve to be highlighted.’
Empresa de Navegação Elcano
Sun Chemical do Brasil
Raízen Araraquara Açúcar e Álcool
Fábrica Carioca de Catalisadores
Schweitzer-Mauduit do Brasil Indústria e Comércio De Papel
Msc Cruzeiros Do Brasil
Blaser Swisslube Do Brasil
Klockner Pentaplast do Brasil
Waters Technologies Do Brasil
FLC Industria e Comércio de Plasticos
Ito1 Soluções Em Tecnologia
Tereos Amido e Adoçantes
Cma Cgm do Brasil Agência Marítima
Pepsico do Brasil
FLC Indústria e Comércio de Plástico
- Representing Biosev before São Paulo’s Administrative Council of Tax Appeals in order to challenge tax infraction notices issued by São Paulo tax authorities for the alleged misapplication of ICMS tax credits.
- Representing Elcano before the Administrative Council of Tax Appeals (CARF) following a tax infraction notice issued by the Federal Tax Authority challenging certain tax exemptions claimed by Elcano as part of the importation of pieces for the construction of vessels.
- Representing the association Câmara Brasileira da Economia Digital at the Brazilian National Congress about the tax reforms and the consequences for digital companies.
Tax law is a core area for Araújo e Policastro Advogados, which has a notable track record representing clients in judicial and administrative tax disputes at the municipal, state and federal levels. Lead partner Sylvio Fernando Paes de Barros Júnior is an experienced litigator with over 30 years in the market. The team also has strong credentials assisting clients on non-contentious issues, including tax structuring, international trade and offshore investments. Senior associate Fernanda Botinha Nascimento is also very active in this area.
Sylvio Fernando Paes de Barros Júnior
GF Sistemas de Tubulações
GF Machining Solutions Máquinas
Axletech do Brasil Sistemas Automotivos
Tenaris Coating do Brasil
Movilex Recycling Group
Pan American Energy
Lindsay América do Sul
S&P Global Informações Do Brasil
Keysight Technologies Medição Brasil
Metalsa Brasil Indústria e Comércio de Autopeças
Metalsa Campo Largo Indústria e Comércio de Chassis
Companhia Agrícola e Pastoril Fazenda Rio Pardo
Sociedade Geral de Participações – SGP
Deublin Juntas Rotativas de Precisão
Meritor do Brasil Sistemas Automotivos
Schaeffler do Brasil Embreagens
Penumbra Latin America Distribuidora de Equipamentos e Pro
At Ayres Ribeiro Advogados, the 'partners are directly involved in the discussions'. The team, which includes Gilberto Ayres Moreira, who handles contentious and non-contentious matters, and tax litigator Fernando Westin, comes highly recommended for domestic and cross-border tax issues. Clients benefit from its offices in São Paulo and Belo Horizonte, where tax litigation accounts for 80% of the firm's workload. The firm is especially active in the food and beverage, agribusiness and natural resources sectors.
Gilberto Ayres Moreira
‘The office was able to absorb the real need of the company at the time of hiring, and managed to quickly exceed expectations. It is noteworthy that it was a study with a high degree of complexity, where the office was assertive in the conduct of the project.’
‘Attention to detail, technical, professionalism and, above all, updated and appropriate knowledge to implement in the company.’
‘The experience of working with a boutique office such as Ayres Ribeiro highlighted the importance and difference of a personalised service, with partners that are directly involved in the discussions and know very well the particularities of the company’s performance market.’
‘Fernando Westin Marcondes Pereira – excellent technical and business knowledge. ‘
‘Gilberto Ayres Moreira – Domain of the market, exceptional technical knowledge and accessibility.’
Companhia de Locação das Américas (Locamerica/Unidas)
- Advised Sequoia Capital on the analysis and implementation of safe and advantageous tax and corporate structures in connection with relevant real estate transactions and succession planning.
- Assisted Heineken after the São Paulo State Treasury Secretariat filed a Tax Deficiency Notice against the company to collect alleged ICMS debts.
- Assisted Citibank in an annulment action concerning tax debts raised by the Federal Revenue Service.
Azevedo Sette Advogados has a versatile tax practice, with experienced lawyers based across its Brazilian network. Key partners include Leandra Guimarães, Mauricio Pernambuco Salin and Rodrigo Badaró de Castro, who respectively lead the team from the firm's Belo Horizonte, São Paulo and Brasília offices. The firm offers a broad mix of strategic tax planning, social security and litigation advice, with cases handled at the municipal, state and federal levels. Clients include an impressive mix of blue-chip multinationals and major domestic companies.
Leandra Guimarães; Mauricio Pernambuco Salin; Rodrigo Badaró de Castro
‘I believe that the great differential that the office presents, in addition to its great knowledge and seriousness, is its great partnership.’
‘Strong reliability in information, and quality in service.’
‘The Azevedo Sette Office is an office that, acting in the most diverse fields of Law, provides its clients with a global service, with excellence and professionalism.’
‘All lawyers on the tax team are very well prepared, accessible and helpful. Special highlights to Leandra Guimarães, Clarissa Viana, João Paulo Santarosa de Araújo Ayres, Bruno Felippe Almeida and Paula Novaes Silva.’
Pastifício Santa Amalia
Pharlab Ind. Farmacêutica
Snc Lavalin Group
Falconi Consultores De Resultado
Shiseido Do Brasil
Mineracao Turmalina Ltda
Red Bull Do Brasil
Federal Express Corporation – Fedex
Aec Contact Center
- Retained to defend Tyco Group’s companies in administrative and judicial tax cases.
- Provided advice to Santander and subsidiary companies on administrative and judicial litigation and strategic and complex cases before CARF.
- Provided contentious and non-contentious tax advice to AMG Group.
Brigagão, Duque Estrada Advogados
Tax boutique Brigagão, Duque Estrada Advogados is establishing itself as an increasingly strong force in the market. Name partners Gustavo Brigagão and Roberto Duque Estrada are held in high regard by clients, who are quick to single out the firm's expertise in indirect tax. Brigagão has also established a particular niche advising on the tax structuring of major sporting and entertainment events. The two founding partners are backed by an experienced team, which includes Ana Cristina Assunção, Eduardo Muniz and Rodrigo Caserta.
Gustavo Brigagão; Roberto Duque Estrada
‘The office has huge knowledge in ICMS, which makes it a reference in the subject. In addition, they are very accessible and responsible with the deadlines established.’
‘Very technical staff who are able to meet the agreed deadlines.’
‘Ana Cristina Assunção – Very intelligent and accessible. Ahead of the business in the tax field.’
‘Gustavo Brigagão – He has unquestionable knowledge about indirect taxes, being recognised by all his peers as one of the main lawyers in this area.’
‘Eduardo Muniz – always available and with great knowledge on all tax matters. Clear and objective answers, and has a good dynamic when dealing with the client.’
‘Roberto Duque Estrada’s legal and tax consultancy is dynamic, fast and efficient. Dr. Roberto has extensive knowledge of Brazilian tax legislation, is always accessible and always has a practical sense in matters.’
‘The firm has a team capable of meeting the company’s needs, quickly and competently, providing the necessary security for decision-making. Likewise, in legal proceedings when there is difficulty in finding certain documents, it presents new alternatives for the company to support its defense arguments.’
FCA (FIAT Group)
Jurong Aracruz (
- Represented Banco Itau in a judicial claim which aims to recover a substantial amount of tax credits linked to overpayments of social security contributions.
- Advising Uber on day-to-day tax matters and a major dispute regarding the liability of the company on the municipal tax on services (ISS).
- Representing FIFA in contentious and non-contentious matters in Brazil linked to footballing events which were staged in the country.
Advocacia Fernanda Hernandez is a highly regarded Brasília-based boutique, which is hugely experienced in high-profile federal cases, often before the Supreme Federal Court. Founding partner and department head Fernanda Guimaraes Hernandez is a respected figure in the market, with over 30 years' expertise. She is backed by a strong team of experienced partners, including Luiz José Guimarães Falcão, Blader Henrique de Lira Soares, who is also active on the tax planning side, Luciana Marques dos Reis Frattini and Rafaella Alencar Ribeiro.
Fernanda Guimarães Hernandez
‘Fernanda Hernandez brings responsibility, leadership, and knowledge.’
‘Good commitment to cases and deep analysis in search of new topics for discussion in the higher courts.’
‘Fernanda Hernandez and Luciana Fratini are recommended.’
Jive Investments Consultoria
Anglo Ferrous Brazil
Expressa Distribuidora de Medicamentos
Advocacia Gandra Martins
Líder Táxi Aéreo
Grupo Solvi Participações
Base Investimentos e Incorporações
Rede Cascol Combustíveis para Veículos
- Representing Expressa Distribuidora de Medicamentos in a high-profile ICMS case before the Supreme Federal Court of Brazil.
- Defending Farani Participações Serviço in a case concerning the statute of limitations on tax credits.
- Representing Distribuidora de Autopeças Condor in an ICMS-related tax dispute.
Fialho Salles Advogados
Fialho Salles Advogados has an active tax team working out of offices in São Paulo and Belo Horizonte. Many members of the experienced team have strong backgrounds, either working at Big Four accountancy firms, or in the tax courts. Among these, Marcos Ortiz is especially focused on tax litigation, handling cases at the federal, state and municipal levels. Tax litigation head Patrícia Lima has a good track record in high-value disputes, while Paulo Andrade is prominent on the indirect tax side. The highly rated Roberto Salles heads the tax planning and consulting side of the practice.
Marcos Tranchesi Ortiz; Patrícia Lima; Paulo Andrade; Roberto Salles Lopes
CNI – Confederação Nacional da Indústria
CMOC Brasil Mineração, Indústria e Participações
VLI – Valor da Logística Integrada
Casa Bahia Comercial
Drift Comércio de Alimentos
SumUP Soluções de Pagamento Brasil
Arcor do Brasil
BH Iluminação Pública
Innovative Seed Solutions Brasil – Sementes Inovadoras
Inspira Educação Participações
Grupo Fartura de Hortifruti
Grupo Wyda Embalagens
Indústria e Comércio de Plásticos Rio Pardo – Rioplastic
HBA Hutchinson Brasil Automotive
Companhia Brasileira de Planos Fun
- Representing Casa Bahia Comercial in a lawsuit to argue the company’s entitlement to credit itself from PIS and COFINS on advertising expenses.
Fleury, Coimbra & Rhomberg Advogados
The team of seasoned tax lawyers at Fleury, Coimbra & Rhomberg Advogados come highly recommended by the firm's domestic and international clients. The practice handles a mix of tax consulting and litigation work, and regularly advises on cross-border tax structures. Several partners have good international credentials, with Eduardo Fleury especially strong on US tax issues, and Philippe Jeffrey, Marcelo Coimbra and Lukas Rhomberg respectively bringing strong Canadian, German and Austrian connections. The versatile Rodrigo Lazaro is also considered 'an expert in his field'.
Eduardo Fleury; Marcelo Coimbra; Philippe Jeffrey; Rodrigo Lazaro
‘The staff are extremely professional, dedicated, attentive and above all competent.’
‘They are fast, have high expertise in tax litigation, besides being extremely kind.’
‘An office with a wonderful, attentive team that knows exactly the context of the situation. A team that does not let any details pass and understands the business of the client to be able to help. A unique and super attentive leader. I love working with them.’
‘The team members are very well educated and innovative. The office offers excellent service in terms of quality and delivers the work in time. They are specialised in national but also in international tax law. The team members have excellent language skills and often speak two foreign languages.’
‘Eduardo Fleury – Extremely attentive and available.’
‘Rodrigo Lazaro is an expert in his field. His service is exceptional in every matter. He has a very good education and he regularly publishes articles about national and international tax issues. He is very precise and his consulting approach is solution-orientated, modern, all-encompassing and clear. He acts to the full satisfaction of his clients.’
‘Eduardo Fleury certainly stands out for his technical knowledge and capacity to analyse the social and economic political context.’
‘Rodrigo Lazaro, Elvis Camilo and Renata Armonia are recommended.’
Esplane Espaços Planejados
Escale SEO Marketing Digital
John Crane Brazil
- Assisted Xylem in achieving a favourable final decision in a R$9m lawsuit against the State Treasury.
- Assisted Ultra Group on a favourable final decision in a R$20m lawsuit against the State Treasury.
- Defended Techint in two lawsuits with the Brazilian IRS concerning disputed tax credits.
L.O. Baptista Advogados
The full-service tax team at L.O. Baptista Advogados represents a mix of domestic and international clients, and offers support on tax planning and structuring, including in the context of large transactions and company reorganisations. Administrative and judicial tax disputes also feature in the team's workload. Marcos Ribeiro Barbosa is especially active on the consultancy side, while José Roberto Martinez de Lima is also focused on tax litigation. João Victor Guedes Santos is another name to note.
Marcos Ribeiro Barbosa; José Roberto Martinez de Lima; João Victor Guedes Santos
‘The professionals of L.O. Baptista Advogados act proactively, alerting us about possibilities of tax optimisation, and are extremely fast when we make any requests.’
‘What I like most in lawyers of L.O. Baptista is their seriousness in the work developed, demonstrating transparency and clarity as to the tax issues, and not providing unnecessary services or offering risks to the client. Another positive point that I see, among many others, is the great relationship with the client, being always available for clarification and consultations.’
‘Marcos Ribeiro Barbosa always advises us with great capacity. Jose Roberto Martinez de Lima presented a lot of knowledge and experience in his area.’
‘The quality of the services provided by the partners are always of great excellence. I particularly recommend Wendell Rodolfo dos Santos, Jose Roberto Martinez de Lima and Marcos Ribeiro Barbosa.’
‘In particular, Mr. João Victor Guedes Santos and Camila Caçador are highlighted. The professionals are proactive, fast and efficient.‘
Canon Do Brasil
Kalunga Comércio E Indústria Gráfica
Banco Industrial Do Brasil
BNP Paribas Cardif
Planeta Do Brasil
PPE Fios Esmaltados
Bombardier Recreational Products
Pochet Do Brasil
- Provided tax advice to Aurora Energia regarding its reorganisation and the sale of assets to Vale.
- Provided advice to Sodebo regarding the financing and capital structure of the French company’s Brazilian subsidiary.
- Assisting US company Railpod and the Brazilian company Rail Botic to find out the best tax solution for establishing a representation and distribution business in Brazil.
Leading companies and trade associations in the healthcare, chemicals, agribusiness and mining industries regularly seek Mannrich e Vasconcelos Advogados' advice in contentious and non-contentious tax matters. The firm has recently been involved in several leading cases before the Supreme Federal Court concerning social security contributions. Breno Ferreira Martins Vasconcelos is a respected academic and lawyer. Thais Veiga Shingai has also established a good reputation in this area.
Breno Ferreira Martins Vasconcelos; Thais Veiga Shingai
‘The tax and social security team is extremely skilled, lawyers seek to know the client and offer the best services according to each sector, seeking customised solutions and not only offering ready-made theses.’
‘Breno Vasconcelos: excellent lawyer, very prepared and always tries to understand the client and the problem.’
‘The office is distinguished by the richness of the analysis. They do not only take into account the legal aspect, but also the practical usefulness of counseling, always accompanying their assessments with documentation and risk mitigation. These are very rich and complete opinions.’
‘Breno Vasconcelos: He always follows the team closely, not delegating issues without close supervision. He is always present, sending messages about topics that were designed for his clients.‘
‘In my opinion, Breno Vasconcelos is the best tax specialist of his generation; incredible technical knowledge, creative and effective solutions, speed, availability, in short, he has everything that a demanding client expects. As if the qualities of the main partner in the area were not enough, the firm managed to assemble a team of “star players”, Thais Shingai, Maria Raphaela Dadona and Carla Mendes Novo. All combine the necessary characteristics to ensure the best possible result for their clients.’
‘Breno Vasconcelos, Thais Veiga, Maria Raphaela Matthiesen, Carla Novo, Letícia Sugahara and Josy Almeida. For me, they stand out for the following reasons: (i) high technical knowledge, (ii) academic works published in the relevant press and (iii) excellent service to our company. Therefore, we trust a lot in the work carried out by these professionals.’
Confederação Nacional da Saúde (CNSaúde)
Associação Brasileira de Advocacia Tributária (Abat)
- Representing the Associação Brasileira de Advocacia Tributária in a case before the Supreme Federal Court concerning social security contributions on holiday pay.
- Assisting healthcare association Confederação Nacional da Saúde in a dispute before the Supreme Federal Court concerning social security contributions on maternity pay.
The active tax team at Pinheiro Guimarães is especially experienced in transactional and non-contentious tax matters. The practice regularly advises on the tax structuring of high-value and complex corporate finance transactions, including M&A and capital markets listings. Its lawyers also have experience in advising on judicial and administrative disputes. Daniela Melo Fassheber and Rafael Vianello jointly lead the team out of Rio de Janeiro and São Paulo, respectively.
Daniela Melo Fassheber; Rafael Vianello; Plinio Pinheiro Guimarães; Francisco José Pinheiro Guimarães
Globo Comunicações e Participações
Tiferet Comércio de Roupas
EDP do Brasil
Brookfield Shopping Centers
EDF em do Brasil Participações
Parâmetro Comércio e Participações
Brasmetal Waelzholz S.A. Indústriaa e Comércio
Banco Itaú BBA
Brazil Hospitality Group
Wilson, Sons Group
Airbus Group Brasil Representações
Bionexo do Brasil
Banco BTG Pactual
Lanx Capital Investimentos
DOTZ – CBSM – Companhia Brasileira de Serviços de Marketing
Brookfield Energia Renovável
Perdertactor Indústria e Comércio
Principia Capital Partners Investimentos
Nova Milano Investimentos
DNA Capital Consultoria
Mafra Hospitalar – CM Hospitalar
Enel Green Power Brasil Participações
PET Center Comercio e Participações
Bionexo do Brasil
Diagnósticos da América – DASA
Sociedade de Ensino Superior Estácio de Sá
Vanguarda Mato Grosso Logística de Transportes
Tordesilhas Capital Gestora de Recursos
Track & Field
- Advised Zap Viva Real Group on the tax aspects of its sale to Bom Negócio Atividades de Internet.
- Advised Rede D’Or São Luiz on the tax aspects of a $850m note offering.
- Represented Tiferet Comércio de Roupa in a case concerning the exclusion of taxes on Circulation of Goods and Services (ICMS) from the calculation of the social security contribution levied on gross revenues.
Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados
Boutique firm Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados provides high-level contentious and non-contentious tax support. The practice has a good track record in the development of corporate structures and international tax planning. Henrique Philip Schneider brings substantial experience in administrative tax litigation, Eduardo Pugliese Pincelli regularly advises on indirect taxes, and Cassio Sztokfisz handles contentious and non-contentious direct tax matters. Diogo de Andrade Figueiredo is another highly experienced partner, as is the Brasilia-based Flávio Eduardo Silva de Carvalho, who specialises in federal disputes.
Henrique Philip Schneider; Eduardo Pugliese Pincelli; Cassio Sztokfisz; Diogo de Andrade Figueiredo; Flavio Eduardo Silva de Carvalho
New Italian Food
Mude Comércio e Serviços
- Represented Braskem in a leading case on res judicata in tax law.
- Represented Johnson & Johnson in two tax assessment notices issued by the Brazilian Federal Tax Authorities to collect Federal Excise Tax (IPI) over local transactions with related parties, as well as over transactions with determined sunscreen products.
- Represented ABB and succeeded against three tax assessment notices issued by the Brazilian Federal Tax Authorities.
Terciotti Andrade Gomes Donato Advogados is building an increasingly strong presence in the tax space. The firm regularly assists companies and individuals in structuring domestic and international transactions. Judicial and administrative tax litigation is a major area of strength. Clients come from a range of sectors, and the firm is highly experienced in the oil and gas, infrastructure and energy sectors. Mauricio Terciotti is noted for his expertise in both contentious and non-contentious tax issues. Edgar Santos Gomes, Daniel Durão de Andrade and Gustavo Teixeira Godoy are also very experienced in this area.
Mauricio Terciotti; Edgar Santos Gomes; Daniel Durão
‘I really enjoy working with Mauricio Terciotti. We’ve been working together a long time and he has always shown me a lot of professionalism, kindness, concern about proposing new ideas and opportunities and availability.’
‘Most of the firm’s partners are made up of people with extensive experience in the tax area and specific training. I really like the work that is presented, the prevention ideas and suggested opportunities, seeking greater business profitability within the legality.’
Weatherford Indústria e Comércio
Fundação Coordenação de Projetos, Pesquisa e Estudos Tecnológicos – COPPETEC
GR Serviços e Alimentação
Clean Mall Serviços
Casa de Saúde e Maternidade Santa Martha
Anavilhanas Jungle Lodge Hotelaria
FACE BRZ Comercial, Exportadora e Importadora
Amazing Fans Importação e Comércio de Produtos Eletrônicos
Paulicenter Serviços Médicos
RHMED Consultores Associados
RH VIDA Saúde Ocupacional
Urca Comercializadora de Energia
Rhodia Acetow Brasil Indústria e Comércio
SSB – Selos de Segurança do Brasil
Frameworks Engenharia e Tecnologia
- Advised New Steel/CTSS on tax issues related to the manufacturing and selling of a new technology mining magnetic separator.
- Filed a defense for Fundação Coordenação de Projetos, Pesquisas e Estudos Tecnológicos – COPPETEC against a tax assessment charging social contribution.
- Advised Weatherford on tax issues related to acquisitions and also to file a writ of mandamus to cash back tax credits withheld by Petrobras.
Boutique firm Utumi Advogados is a popular choice for multinational companies and high-net-worth families seeking tax advice. The team provides support on direct and indirect tax, structuring and planning for corporate transactions, restructurings and international trade matters. Litigation features prominently, with the partners regularly instructed on high-profile matters at the highest level. Ana Cláudia Akie Utumi is a leading figure in the market with over 25 years' experience. Clients also rate experienced tax litigation head Camila Abrunhosa Tapias.
Ana Cláudia Akie Utumi; Camila Abrunhosa Tapias
‘Utumi Advogados is an excellent firm. Ana Claudia Utumi is the leader of this outstanding boutique.’
‘The founding partner, Ana Claudia Akie Utumi is one of the best tax lawyers in Brazil.’
‘A high-level firm. This excellence, along with its technical specialisation, is a great differential.’
‘Ana Claudia knows deeply about matters of international taxation and Camila Tapias dominates issues of an administrative procedural nature.’
‘Ana Claudia is a reference in Brazil.’
‘The firm deserves to be highlighted due to its high services and wide focused on the Tax area, whether in the advisory and/or litigation scope, counting on members with a lot of experience and recognition, as well as excellent responsiveness and quality.’
‘The firm is composed of high-level lawyers. In addition to providing a professional service, Dr. Ana Cláudia Utumi’s team is highly trained in tax matters of all complexities. The work performed is really bespoke, where each case is treated individually, ensuring maximum quality in the provision of services.‘
‘High specialisation in some complex topics, being a reference in income tax and tax accounting.’
SPAL Indústria de Bebidas
Dufry do Brasil Duty Free Shop
CBA – Companhia Brasileira de Alumínio
Sanmina-SCI do Brasil
NEC Latin America
Varian Medical Systems
Solistica Transportation Services
- Representing Solistica, part of Femsa Group, in two pending cases before the Supreme Federal Court claiming the unconstitutionality of IOF-Exchange, at the rate of 0.38%.
- Provided assistance to Brazilian start-up Kangu Transportes to expand its activities to Mexico and Colombia.
- Representing Robert Bosch before the Lower Court in São Paulo in regards to the supposed improper using of ICMS credits due on inputs purchased in 2011 and 2012.
VBSO Advogados has a broad tax practice and a team of several highly experienced and specialised lawyers. Paulo Vaz draws on over 30 years of experience advising domestic and international clients and is especially experienced on tax issues linked to corporate reorganisations. Diego Miguita handles contentious and non-contentious tax issues, including advice on structuring foreign assets and M&A deals. Mário Shingaki, also a qualified accountant, is highly experienced in corporate and individual tax planning, having previously worked as an auditor and tax planner for a bank.
Paulo Vaz; Mário Shingaki; Diego Miguita
‘The team of VBSO are senior and have a deep knowledge in tax, which is highly complex in Brazil. They support us in tax planning for new transactions. From my point of view they exceed in their tax knowledge due to their experience across many segments.’
‘The team has great and experienced professionals. In addition, they seek to be a business partner of the client when they know their businesses.’
‘Mario Shingaki – experience and great technical knowledge. Diego Miguita – proactive, business vision, responsible, great expertise.’
Lua Nova Indústria e Comércio de Produtos Alimentícios
Comexport Companhia de Comércio Exterior
Stockler Comercial e Exportadora
Nec Latin America
Equatorial Energia Maranhão
Equatorial Energia Pará
Argo Transmissão de Energia
Polimport Comércio e Exportação
Guerbet Produtos Radiológicos
Rio Tinto Mineração do Brasil
JF Citrus Agropecuária
DSM Produtos Nutricionais Brasil
Patria Infraestrutura Iii Fundo de Investimento em Participações Multiestrategia
RD Raia Drogasil
MPC Bioenergia do Brasil Participações e Serviços
Abe Giovanini Advogados is a popular choice with clients for strategic tax consulting advice and litigation. Versatile practice head Gustavo Barroso Taparelli handles a varied mix of contentious and non-contentious proceedings at the municipal, state and federal levels. The strategic advisory and transactional side was further strengthened by the recruitment of partner Juliana Cardoso from Ernst & Young. Clients also rate senior associate Lucas Barducco.
Gustavo Barroso Taparelli
‘Excellent skills in meeting the demands requested, whether urgent or not, with quality and within the deadlines, ability to listen to the client and provide customised services with technical quality and clarity according to the real need.’
‘They deeply understand the most current laws and manage to bring an opinion with great security on complex matters.’
‘Gustavo Taparelli is an excellent person and professional. He is always focused on meeting demands with quality – technical and administrative. Even with a busy schedule, he is always present.’
‘Lucas Barducco is excellent. He knows a lot, is creative and deeply understands our need. With this he can generate good insights.’
‘Lucas Barducco and Maira Cristina Madeira: Excellent people and professionals who seek excellence in customer service. Differentiated availability.’
‘As a main quality, I recognise at Abe Giovanini the excellent knowledge of the subject, and what distinguishes the firm from others is the trust it conveys to us in the relationship and treatment of our tax issues.’
‘Multidisciplinary team with whom you can discuss issues from different perspectives.‘
‘The tax area is very good. They deeply understand the most current laws and are able to provide an opinion with great confidence in complex matters.’
Coexpan Brasil Embalagens
Agrícola Boa Esperança
Rema Tip Top
Iharabras Indústrias Químicas
Mauricio de Sousa Produções
- Advised Banco Bradesco on the acquisition of fintech company DinDin.
- Advised Penske in the defence against a federal tax assessment related to PIS and COFINS.
- Advised Bahema Educação with a proceeding related to the NJP (Negócio Jurídico-Processual).
B/Luz has significant expertise in cross-border tax issues, including transfer pricing and international transactions, where it acts for a mix of domestic and multinational clients. The practice has an emphasis on clients in the technology, telecoms and media sectors, from start-ups to well-established companies, and this has also given it a particular niche in IP-specific tax matters, as well as related commercial transactions and M&A. Among the partners, Alexandre Freitas is active in tax planning and litigation, while Ivana Marcon and Alexandre Santana focus on tax advisory.
Alexandre Gustavo de Freitas; Alexandre Santana; Ivana Marcon
Ambev (ZX Ventures)
Estee Lauder Group
Blue Interactive Group
Endurance Group – Hostgator
Wurth SW Industry
Blinks – Wpp Group
Candido Martins Advogados
Candido Martins Advogados fields a team of 'highly qualified and experienced professionals, working with the highest ethical values'. The firm is a trusted source of advice on tax planning, consulting and litigation for a broad range of clients. Name partner Alamy Candido de Paula Filho has a strong background in corporate structures and M&A, and regularly advises domestic and foreign companies on related cross-border issues. Tax litigation head Tatiana Del Giudice Cappa Chiaradia is also extremely popular with clients, and has experience representing companies in federal and state disputes at the highest level.
Alamy Candido; Tatiana Cappa Chiaradia
‘What makes Candido Martins unique for me is the high quality of the services provided, with exclusive attention dedicated to my needs. As a client, I feel the special care and treatment. This, for me, differentiates Candido Martins from other firms.’
‘The office stands out for its competence in the subjects, for its commitment and, mainly, for its feedback to the client, including reports with the position and progress of the work.’
‘Tatiana Del Giudice Cappa Chiaradia – an incredible person who I love working with.’
‘Tatiana Del Giudice Cappa Chiaradia and Alamy Candido de Paula Filho have a deep knowledge of the area, good availability and a sense of urgency.’
‘Alamy is an experienced tax specialist. The difference lies in the ability to assess the entire scenario, encompassing other areas, not just tax issues. This ability to analyse and evaluate different aspects gives us a lot of confidence in adopting the paths evaluated and discussed with Alamy Candido and his team.’
‘Alamy Candido and Tatiana Chiaradia are excellent. Alamy helps us with the planning and structure assessment and Tatiana with discussions in litigation for tax credit recovery. Both contribute immensely to optimising our operations. And the team of associates is very good. They are young but very well prepared. Impressive.’
‘A team of highly qualified and experienced professionals, working with the highest ethical values and focused on solving and satisfying the customer’s needs.’
‘I would highlight Dr. Alamy Candido Martins, Dr. Tatiana Del Giudice Cappa Chiaradia, and Dr. Julia Malafaia Vituli Silva.’
Eucatex Indústria e Comercio
Companhia Nacional do Álcool
Cataratas do Iguaçu
Fosnor – Fosfatados Do Norte-Nordeste
Green Science Technology
Grand Cru Importadora
Wiz Soluções e Corretagem
- Defended a logistics company in a judicial tax dispute concerning a R$620m tax liability.
- Provided assistance to Buritirama Mineração, Brazil’s largest manganese producer and the world’s fourth largest, in a judicial lawsuit before São Paulo Federal Court concerning the collection and payment IR/CSLL.
- Assisted JMV Participações, which is a minority shareholder of Elfa Medicamentos, in all tax issues related to the purchase of Medcom, a medical distribution company.
CMT – Carvalho, Machado e Timm Advogados
CMT – Carvalho, Machado e Timm Advogados is especially popular with clients in the agribusiness, paper, manufacturing and technology sectors. This stems from a strong track record in high-profile tax disputes, as well as its credentials in tax structuring, including international tax planning, transfer pricing, and broader direct and indirect tax issues. Highly respected tax head Cristiano Rosa de Carvalho is well-regarded for contentious and non-contentious tax matters; Lucas Tavares dos Santos is also developing a good name in this area.
‘Proactive in bringing news and opportunities to the client.’
‘Cristiano Carvalho is interested in meeting the client and is technically respected.’
John Deere Brasil
CMPC Celulose RioGrandense
Yara Brasil Fertilizantes
PPG Industrial Tintas do Brasil
ABF – Associação Brasileira de Franchising
Teixeira Duarte Engenharia e Construções
Vissomz Abastecimento Especial Essências
Grupo Prato Feito
Hospital Santa Lúcia
- Successfully assisted John Deere Brasil in overturning a lawsuit including fines and interest imposed by the Federal Revenue on the company’s imports under the Drawback Regime since 2013.
- Advised Andriz Brasil on the alternatives and risks for using R$70m in credit as a result of a favorable judgment in a claim that sought to exclude ICMS from the PIS and COFINS tax base.
- Successfully represented CMPC Celulose Riograndense in an administrative dispute to challenge the enforcement of an R$10m Infraction Notice concerning ICMS debits.
The versatile tax practice at DDSA - De Luca, Derenusson, Schuttoff e Azevedo Advogados covers both litigation and consulting. The firm represents clients from across many sectors and has developed a particular niche in assisting financial services companies in tax disputes relating to credit cards and other payment products. Other key industries for the department include aviation, renewable energy and real estate. Sabine Ingrid Schuttoff stands out for her indirect tax expertise, while Claudia Derenusson Riedel regularly handles direct tax issues.
Sabine Ingrid Schutoff; Claudia Derenusson Riedel
‘Good technical capacity and exceptional care.’
‘Great knowledge of practical and doctrinal tax issues.’
‘The Tax team is very committed to the quality of the work it performs. Its main differential is in the personalised customer service.’
‘Great knowledge of practical and doctrinal fiscal issues. I would highlight Cláudia Riedel, Sabine Schutoff and tax consultant Carlos Romero. Efficiency and availability.’
‘The firm is always attentive to the recommendations that the client requests.‘
Cencosud do Brasil
CMA – CGM Shipping Group
Giesecke & Devrient América do Sul
ICON Taxi Aéreo
Magalhães, Reis & Zagatto Advogados
- Defended Idemia Do Brasil against the imposition of ICMS on the supply of bank credit cards, plus an additional defence of 10 tax assessments relating to the collection of ICMS.
- Assisted Cencosud, a Chilean retailer and a major supermarket chain in Latin America, in various tax litigation proceedings involving PIS, COFINS and SAT.
- Assisting CMA- CMG Shipping on all matters related to taxation and its corporate reorganisation, as well as the defence of judicial claims regarding PIS, COFINS and RAT/SAT contributions.
Based in Rio de Janeiro, the specialised tax team at FreitasLeite Advogados has a strong focus on the financial services sector, where it acts for several major banks and investment funds. Roughly half of the department’s work is on the litigation side, and the team also works closely with the firm’s M&A, capital markets and real estate teams to help structure related transactions. Pedro Afonso Gutierrez Avvad, Diogo Ferraz and Thiago Marigo are names to note.
Pedro Afonso Gutierrez Avvad; Diogo Ferraz; Thiago Marigo
‘The firm is very good technically, managing to develop innovative theses for abnormal fiscal situations.’
‘The team that assists us is composed of Dr. Pedro Afonso Avvad, Dr. Diogo Ferraz and Dr. Thiago Marigo; All complement each other with great fiscal knowledge.’
Credit Agricole Brasil
- Representing Brazilian securities broker Planner in a judicial tax dispute to exclude the amounts paid to investment agents from the PIS/COFINS tax base.
- Representing Brazilian shoe manufacturer Usaflex in an administrative proceeding related to its exclusion from an instalment and amnesty programme.
- Representing Brazilian forex broker B&T Corretora in a judicial tax dispute aiming to exclude the amounts paid to forex agents from the PIS/COFINS tax base.
Gasparini, Nogueira de Lima e Barbosa Advogados has a particular specialism in contentious tax issues and regularly defends clients in major disputes with the Brazilian federal revenue agency. Other areas of expertise include tax planning and day-to-day tax matters, as well as issues pertaining to free-trade zones. Practice co-head Francisco Nogueira de Lima Neto handles a mix of contentious and non-contentious issues and is also noted for his estate planning expertise. Fellow co-head Fernando Grasseschi Machado Mourão is also highlighted for advisory and litigation support. Since publication, in February 2022, the firm announced the arrival of tax and tax planning expert Marilia Tubelis.
Francisco Nogueira de Lima Neto; Fernando Grasseschi Machado Mourão
‘It is a full service office with a competent and experienced tax team.’
‘Responsible, available and competent.’
‘Francisco Nogueira de Lima Neto is attentive to urgent demands. Fernando Grasseschi Machado Mourão is attentive to tax consultations.’
‘Agility and full knowledge of the topics.’
M&M Comércio de Alimentos
- Advising Camargo Correa Group on the IRFS tax impacts on infrastructure projects.
- Representing C&A Modas in a leading case involving the non-inclusion of royalties paid for use of licensed brands in the tax calculation basis of Import Duty and Taxes on Revenue.
- Defending Qintess against an infraction notice drawn up by the federal tax authority.
Humberto Ávila Advocacia
Lacerda Gama Advogados
At tax boutique Lacerda Gama Advogados, 'the work is delivered with agility, and executed well'; the firm offers the full spectrum of contentious and non-contentious tax advice, covering support on municipal, state and federal tax disputes, as well as advice on corporate tax issues. Another area of strength is social security-related tax advice, as well as international tax law. The high-quality team of tax specialists is led by versatile founding partner Tácio Lacerda Gama, Lucia Paoliello Guimarães and Leticia Tourinho Dantas.
Tácio Lacerda Gama; Lucia Paoliello Guimarães Chuva; Letícia Brandão Tourinho Dantas
‘Highly specialised office in tax. Highly organised, polished and competent staff. The availability is a differential, because they always enable the service regardless of the circumstances. Another very important factor that highlights this office is loyalty and partnership.’
‘The office, in addition to the deep knowledge in the area, is impeccably attentive to our needs, always seeking to meet us in the best possible way. The work is delivered with agility, and executed well.’
‘Lucia Paoliello Guimarães Chuva is a highly qualified professional, always ready and willing to resolve any questions that the client may have. She values long-time connections and never loses quality. An excellent professional.’
‘Tacio Lacerda has a huge experience and expertise in tax, providing unique solutions. Leticia Tourinho has served us with great efficiency and speed.’
LBMF Barbosa & Ferraz Ivamoto
LBMF Barbosa & Ferraz Ivamoto is a well-regarded corporate and tax boutique, with expertise across contentious and non-contentious tax matters. The firm represents an impressive range of domestic and international clients from across numerous industries, and the team is especially experienced assisting on internet and software-related tax issues. High-level judicial and administrative tax disputes are another area of strength, and the team is also well versed in customs issues. Luís Alexandre Barbosa handles direct tax issues, while Monica Ferraz Ivamoto is recommended for indirect tax and customs. Marcus Furlan also advises on contentious and non-contentious matters.
Luís Alexandre Barbos; Mônica Ferraz Ivamoto; Marcus Furlan
‘The firm has a customised approach that is focused on the needs of the client. They maintain a team that serves us with excellent results.’
‘Mônica Ferraz Ivamoto – availability, assertiveness, pro-business vision, proactivity, always presents us with opportunities in the tax area.’
‘The knowledge of the sector, the proactivity, the ease in the negotiation, transparency in invoices, make positive differences in the relationship. The opinions are very complete and combine the legal and business.’
‘Technical knowledge and specific know-how required, capable of dealing with highly complex cases.’
‘The office provides high quality services within the scope of tax and customs law and its members act in a transparent and ethical manner. The company is distinguished for its high degree of specialisation, the proximity that the partners have with the companies and the knowledge of the clients’ businesses, which allows it to provide efficient, safe and fast solutions.’
‘Mônica Ferraz Ivamoto stands out from the competition because she has relevant experience in indirect taxes (advisory and litigation), as well as knowledge in the customs area. Luís Alexandre Barbosa and Marcus Furlan are also extremely specialised in the tax area. Associates Denis Araki and Thaís Rozzeto are also key members of the team.’
FIA – Fundação Instituto de Administração
Souen & Nahas Construtora
- Advised Fundação Instituto de Administração, a tax immune education foundation, on structuring a JV agreement with Coursera, a global e-learning company.
- Advised Qualicorp on the review of suppliers’ agreements to help obtain PIS/COFINS tax credits.
- Assisted Huawei in reviewing its municipal tax regime and restructuring its operation to challenge the CIT taxation over the ISS tax burden reduction.
Leite, Tosto e Barros Advogados Associados
The experienced tax team at Leite, Tosto e Barros Advogados Associados is especially active on the litigation side. The firm regularly handles a broad range of judicial and administrative disputes, often at the highest level. The team also has a good record in developing appropriate tax structures for clients in the energy sector, particularly on corporate ventures. Carlos Henrique Crosara Delgado and Rodrigo Rigo Pinheiro are the two lead partners, with significant experience in contentious and non-contentious tax issues.
Carlos Henrique Crosara Delgado; Rodrigo Rigo Pinheiro
‘Good technical quality of professionals in the contentious and advisory area, personalised service, while sending decisions/news of interest to the company, and procedural monitoring and monthly updates of actions.’
‘Carlos Henrique Crosara Delgado is recommended.’
Tenaris Confab Group
Dibute Tecnologia e Software
Ferreira Gomes Energia
Santher Fábrica De Papel Santa Therezinha
Huntsman Química Do Brasil
TBE – Transmissoras Brasileiras de Energia
Bureau Veritas do Brasil
Aeroporto Brasil Viracopos
- Advised Prodiel do Brasil on a R$46m lawsuit to exclude ICMS from the PIS and COFINS tax basis.
- Advised Hustsman on a R$30m lawsuit to exclude ICMS from the PIS and COFINS tax basis.
- Advised TBE on a R$12m lawsuit to ensure the company can still use the methodology of cumulative calculation for PIS and COFINS.
Levy & Salomão
Maneira Advogados is extremely strong in tax litigation, and is a popular choice for energy and telecoms clients with high-value disputes. The firm regularly represents clients at the highest level, and has been involved in several industry-defining claims. Its clients also appreciate the strong academic backgrounds that the partners bring to their work. Eduardo Maneira and Donovan Mazza Lessa both have active litigation practices. Eduardo Lourenço leads the team in the firm's Brasília office.
Eduardo Maneira; Donovan Mazza Lessa
‘The firm has highly qualified professionals, keeping in its staff a noteable contingent of lawyers with master’s and doctorate in important educational institutions. It has solid experience, serving the telecommunications sector since its foundation.’
‘Huge practical and theoretical knowledge with creative solutions and great proactivity. Customer focus and speed in responses. Good foundation and knowledge of tax theses and jurisprudence tax applicable to the energy sector.’
‘Eduardo Maneira – excellent knowledge in taxation, including leading several relevant discussions related to tax reform that is on the agenda in the National Congress. Donovan Lessa – a deep knowledge of tax litigation.’
‘Accessibility, high technical level and commitment are qualities common to everyone at the firm, which, coupled with careful care in all cases and a strategic look at the client’s portfolio, allows us to achieve expressive and consistent results for our clients.’
‘The office is very technical and specialised in demands of high tax complexity.‘
SINDITELEBRASIL – Sindicato Nacional das Empresas de Telefonia e Serviço Móvel
ABEP – Associação Brasileira de Empresas de Petróleo
APROSOJA – Associação de Produtores de Soja e Milho
ABERT – Associação Brasileira de Emissoras de Rádio e Televisão
- Advised APROSOJA in a case regarding tax exemption of indirect exports, with implications for the Brazilian agricultural sector.
- Assisted ABEP in an unconstitutionality claim before the STF discussing the validity of the TFPG (an offshore oil drilling tax), with wide-ranging implications for the oil and gas sector in Brazil.
- Advised Telemar Norte Leste in a major ICMS tax claim ongoing in the Federal District (Distrito Federal), with a value of R$2bn.
Peixoto e Cury Advogados' popular two-partner tax team has considerable experience in this field. Recently, the practice has been especially active on the corporate structuring side, assisting clients on cross-border acquisitions, debt transactions, internal reorganisations and share sales. Also of note is the firm's expertise in the real estate and advertising space. Milton Fontes is the main contact for contentious and non-contentious indirect tax matters, while Renato Vilela Faria heads the direct tax side of the practice.
Renato Vilela Faria; Milton Fontes
‘The team provided a positive experience in an M&A operation and audit work. The business vision was a differential ingredient in the works.’
‘The team is strong on real estate tax-related matters as well as in the advertising sector.’
‘The team led by Renato Faria is very technical and provides a service dedicated to its customers, with a lot of commitment.’
‘Excellent team with deep tax knowledge. It has been our partner for important tax issues as well as support in cases that requires a thorough analysis.’
‘Jose Ricardo stands out.’
‘Renato Vilela Faria has great understanding of the client’s business, clarity in exposing strategies, and is always up-to-date with the last court decisions and consultation decisions.’
Interpublic Group (IPG)
Weston Capital Brazil
MSA do Brasil
Cordeiro Cabos Elétricos
FCB Brasil Publicidade
American Air Filter Brasil
ETC – Empreendimentos e Tecnologia em Construções
- Represented BBrands Holding Participações in a share sale, including the draft, negotiation and execution of the corporate documents of the deal and all tax-related issues.
- Advised the Interpublic Group of Companies on tax issues linked to its divestment of Momentum Comunicação, one of its subsidiaries in Brazil.
- Advised WMccann-Erickson Publicidade on a corporate restructuring alternative, with the creation of a special programme dedicated to senior directors and to the C-level group, by switching the PSC structure into a quotaholder structure.
Bocater, Camargo, Costa e Silva, Rodrigues Advogados has quickly built itself an increasingly strong reputation for tax litigation and advisory matters. Its client base includes major financial services, energy and manufacturing companies. Key team members include Alexandre Luiz Moraes do Rêgo Monteiro, who helped launch the practice in 2015 and has a notable background in tax structuring and litigation, Luciana Ibiapina Lira Aguiar, who is especially active on the corporate tax side, and Francisco Lisboa Moreira, who has a strong focus on indirect tax.
Luciana Ibiapina Lira Aguiar; Alexandre Luiz Moraes do Rêgo Monteiro; Francisco Lisboa Moreira
‘In my opinion, what makes Bocater Advogados a unique office in tax is the multidisciplinarity and depth with which matters are covered. The diversity of the team, composed of people and partners with experience in the Big Four, combined with the consultative and contentious experience.’
‘The firm has an unique approach to their clients, analysing their demands, profiles and personal needs. The tailor-made solutions are very much appreciated.’
‘Alexandre Monteiro and Luiza Rangel always serve us with great attention and affection, defending our interests as if they were theirs.’
‘Francisco Lisboa Moreira and Alexandre Luiz Moraes do Rego Monteiro demonstrate excellent knowledge in the area of taxation of economic groups with head/branches abroad.’
B3 – Brasil, Bolsa, Balcão
Banco Fator / Fator Seguradora
Cia de Navegação Norsul
Forever Living Products
Rio Bravo Investimentos
Tovani Benzaquen Ingredientes
Electrolux do Brasil
Leaseplan Arrendamento Mercantil
Kepler Weber Industrial
Siner Engenharia e Comercio
Renova (Securitizadora de Creditos Financeiros)
- Represented B3 in a lawsuit to exclude some payments from the calculation of the social contributions over payroll.
- Assisted BR Distribuidora on a judicial strategy in order to recover roughly $50m in ICMS payments that were collected in advance.
- Advising a Brazilian shipping company on the tax aspects of a corporate restructuring, with the separation of the foreign entities from the Brazilian operational entity and resolution of a corporate dispute with a minority shareholder.
Bueno & Castro Tax Lawyers
Bueno & Castro Tax Lawyers 'has a proactive approach, with excellent service and available partners'. Although only established in 2019, the firm has quickly established a good reputation for its tax law offering, and stands out for its international tax expertise. Key practitioners include tax litigator Fernanda Lains and name partners Matheus Bueno de Oliveira and Leonardo Castro.
Matheus Bueno de Oliveira; Leonardo Castro; Fernanda Lains
‘Extremely competent professionals, with service above what is expected in the market.’
‘I believe that the technically efficient treatment, combined with the promptness of the service, makes the firm different.’
‘Matheus Bueno conveys a lot of confidence and tranquility in attending to queries in the tax area.’
‘My recommendation goes to Leonardo Moraes e Castro, who has a unique knowledge in the area of international law, as well as the ability to learn other areas that has been improving the way he brings the solution in an innovative way.’
‘Very efficient and up-to-date tax consultancy services. The office is qualified even for highly complex services.’
‘Bueno & Castro provide tailored advice for very complex fiscal and tax matters in Brazil. They have practitioners that specialise in both the consulting and litigation aspects of such matters, and their proficiency in English and experience abroad are definite differentiators.’
‘Leonardo Moraes e Castro is a well-known tax practitioner and academic. He worked in the United States at a Big Four and really delivers precise, practical advice. Fernanda Lains is a tax litigation expert and is very adept at guiding the client through the complex procedures involved in tax litigation in Brazil.’
‘The office has a proactive approach, with excellent service and available partners. In my experience, the firm’s knowledge of international taxation and an objective approach were differentials.’
Venturini Florencio Indústria e Comércio
Rosset & Cia
Cairu Componentes para Bicicletas
Jabu Engenharia Elétrica
Juma Agro Industria e Comercio
Tapetes São Carlos
Interep Representações Viagens e Turismo
Rowa do Brasil Industria e Comercio de Bombas
Pinheiral Materiais para Construção
- Representing different companies of the Odebrecht Group in tax lawsuits; the work includes assessing different tax savings opportunities.
- Assisting an American commercial real estate company in a risk assessment and tax procedural strategy of a tax lawsuit filed by the company’s subsidiary in Brazil.
- Assisted Interep in a tax matter concerning whether amounts received as commission from tourism companies located abroad might be considered as services exportation.
CGM Advogados has an experienced tax team with good credentials for litigation and advisory matters. The litigation side of the practice is particularly active in ICMS-related cases, which remained busy throughout 2020. The team’s tax consultancy work includes providing advice on transfer pricing, international corporate transactions and indirect tax. The firm also has experience of customs law and social security contributions. Founding partner José Antonio Martho jointly leads the team with the highly rated Angélica Santos. Since publication the team has been strengthened with the February-2022 hire of Ricardo Marletti Debatin da Silveira, formerly of Machado Associados.
José Antonio Martho; Angélica Santos
‘Good in-depth knowledge of the topics discussed, and clarity in the meetings held.’
‘José Antonio Martho and Angélica Santos both act with depth and ownership of the discussion, as well as in the implementation of the necessary actions.’
‘Angélica Santos and Adriano Chaves provide technical knowledge of the issues dealt with and quick responses.‘
‘The service is mainly provided by the partners, dealing with the themes with great depth and propriety.’
Grupo Saint Marché
St. Jude Medical
- Assisting Saint Marche Group in a complex and ongoing tax inspection involving all the companies of the group.
- Assisting a multinational fashion retailer in challenging six tax notices filed by the state of Rio de Janeiro to charge ICMS.
- Assisting Continental in all indirect tax matters.
Coimbra & Chaves
Coimbra & Chaves has impressive infrastructure in place for tax litigation and consultancy support. The firm has established a prominent reputation for recovering high volumes of social security contributions and related tax credits. Founding partner Paulo Roberto Coimbra is a name to note in the practice, which is primarily based in Belo Horizonte. Clients also rate non-contentious partners Alice de Abreu Lima Jorge, Fabiano Almeida Rodrigues, Guilherme Bagno Pires de Morais and litigator Onofre Alves Batista Junior.
Paulo Roberto Coimbra; Onofre Alves Batista Junior; Alice de Abreu Lima Jorge; Guilherme Bagno Pires de Morais; Paulo David Ferreira; José Henrique Guaracy Rebelo; Fabiano Almeida Rodrigues; Janaína Diniz Ferreira de Andrade; Mauricio Saraiva de Abreu Chagas; Flávia Gontijo de Freitas Noronha; Filipe Piazzi Mariano da Silva
‘The firm has professionals gifted in the social security area. The emergency service is a great differential, combined with their level of knowledge.’
‘They are up-to-date, have a team of professionals with excellent knowledge, know our activities and are constantly looking for alternative ways to serve us.’
‘Paulo Coimbra is always willing and accessible when we need him. On the projects, we deal directly with the lawyers Janaina Diniz Ferreira Andrade and Pedro Lamounier Sampaio, both extremely competent, with a high level of commitment and knowledge.’
Cruz, Gregolin and Amaral "by neolaw" offers a broad range of expertise, covering judicial and administrative litigation, corporate tax structuring, customs advice and wealth planning. Clients, which include major domestic and international companies, also benefit from the support provided in ancillary areas, such as corporate and labour. Lead partner Raquel Amaral has over 20 years' experience advising on contentious and non-contentious tax matters.
‘Wonderful staff, always meeting quickly and employing the best solutions to problems.’
‘The availability and attention of the staff is excellent.’
‘Cruz, Gregolin & Amaral has a differentiated way of allocating teams, so that we can be served by multidisciplinary professionals. Having professionals from the corporate team and contracts working in conjunction with taxation and labour, the office manages to provide us with complete business solutions. This integrated view of law brings greater depth to the resolution of problems. This is really differential, because we know that the treatment of our issues is never isolated in a unique area, each item being analyzed with a view of the whole.’
‘Raquel Amaral is always very helpful, and the best in the market for service. A very integrated team.’
SCF Companhia Securitizadora de Créditos Financeiros
Blanver Farmoquímica e Farmaceutica
Squid Media Channel
- Successfully represented Buscapé Company in a lawsuit to cancel ISS debts on advertising broadcasts charged by the municipality of São Paulo.
Advocacia Fernando Rudge Leite
Fraga, Bekierman & Cristiano Advogados
The sizeable, Rio de Janeiro-based tax practice at Fraga, Bekierman & Cristiano Advogados handles a range of litigation and consultancy work. The firm's domestic and international clients operate in several key sectors, including energy, shipping, manufacturing and food and beverages. The team regularly handles infringement notifications, tax reclaims, and provides advice on benefits and incentives. Key partners include Gilberto Fraga, Lycia Moreira and Ilan Machtyngier.
Gilberto Fraga; Lycia Braz Moreira; Marcelo Leonardo Cristiano; Ilan Machtyngier
‘FBC Law is a very good law firm, with partners always involved directly in the projects. The responses are fast and well grounded. They take care of all steps and details.’
‘Lawyers are always available and take care of issues very carefully.’
Unimed do Estado do Rio de Janeiro Federação Estadual das Cooperativas Médicas
Aero Rio Táxi Aéreo
Telecine Programação de Filmes
Gameloft do Brasil
Condomínio Novo Leblon
It Cem por Cento Indústria e Comércio de Confecções
- Advised Unimed do Estado do Rio de Janeiro Federação Estadual das Cooperativas Médicas and its health insurance affiliates on amendments to the ISS law.
- Advised Aero Rio Táxi Aéreo in a dispute concerning a 1% increase on the import tax on planes.
- Filed a lawsuit on behalf of movie producer Telecine Programação de Filme to recognise the voluntary tax disclosure criteria in connection with services tax.
Kincaid | Mendes Vianna Advogados is best known for its specialism in the shipping, oil and gas, and infrastructure sectors. It regularly provides support on relevant tax treaties, planning and transfer pricing issues, as well as related advice on corporate transactions. The team has a notable track record in administrative and judicial tax disputes at the federal, state and municipal levels, with disputes partners Camila Mendes Vianna Cardoso and Godofredo Mendes Vianna especially experienced. Jeniffer Adelaide Marques Pires has good experience in non-contentious issues, including special tax and customs regimes.
Camila Mendes Vianna Cardoso; Godofredo Mendes Vianna
‘The high technical capacity and creativity of the team stand out, together with accessibility and agility in delivering results.’
‘Jennifer Pires excels in service and technical quality. She has an exemplary capacity to deliver in short spaces of time.’
Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados provides a broad range of tax advice to its clients. On the consulting side, it regularly supports clients in direct and indirect tax issues, including on transactional and cross-border matters. The team is especially noted for its tax advice to real estate investors. On the contentious front, it provides assistance on tax audits and in the defence of tax assessments, and regularly represents clients in judicial and administrative proceedings. Lead partners include Daniel Vitor Bellan and Liège Schroeder de Freitas Araújo for administrative and judicial disputes, respectively, Eduardo Santos Arruda Madeira for tax consulting, and the versatile Luciana Angeiras Ferreira, who maintains a broad contentious and non-contentious tax practice.
Daniel Vitor Bellan; Liège Schroeder de Freitas Araújo; Eduardo Santos Arruda Madeira; Luciana Angeiras Ferreira
‘Excellent service, excellent advice, tax opportunities and savings in risk assessments for the company.’
‘The main elements that distinguish Lacaz Martins, Pereira Neto, Gurevich and Schoueri Advogados are the quality of the service provided, speed in meeting the urgent demands and the high level of the scientific and professional support.’
‘Good services for day-to-day taxation. Competitive price.’
‘In-depth knowledge of the theory and practice of tax matters.’
‘Luciana is a highly qualified professional, always ready and willing to resolve any questions that the client may have. Very safe and values the long-time connections and never lets lose quality. Excellent professional.’
- Advised JCS Brasil Eletrodomésticos on tax issues linked to the R$65m takeover of Cadence Eletrodomésticos.
Mauler Advogados has a dedicated team of tax specialists, with lawyers on the ground in São Paulo and Brasília. The firm works closely with international law firms and clients on the full range of contentious and non-contentious issues. This includes providing support on high-profile disputes linked to income tax, social security payments and tax avoidance matters with criminal implications. Igor Mauler Santiago leads the well-regarded practice, with strong support from partners such as Andrea Bedran.
Igor Mauler Santiago
‘The firm has a great tax specialisation and acts closely with the company to solve its problems.’
‘Very combative and gives close action to the customer.’
‘Igor Mauler – technically brilliant and a very easy person to deal with.’
‘Igor Mauler and Marco Gouveia are recommended.’
Meirelles Costa Advogados
Meirelles Costa Advogados has a strong reputation for tax matters, with litigation representing the bulk of the firm’s workload. Led by Morvan Meirelles Costa Junior, the team also assists clients in transfer pricing and tax planning matters, and handles indirect and direct tax issues at the municipal, state and federal level.
Mundie e Advogados stands out for its expertise in the telecoms, internet and advertising industries, and acts for domestic and international companies operating in these and other sectors. Recently, the firm has assisted with the structuring of several high-profile M&A deals, and is also active on the litigation front, as well as in related areas such as family tax planning and customs. Antenori Trevisan Neto and Andrea da Rocha Salviatti are the two main partner contacts.
Antenori Trevisan Neto
‘Without any doubt, Andrea da Rocha Salviatti and Antenori Trevisan stand out. Ease of access and a lot of competence are the differentials.’
GGMP – Sem Parar
Fidelity Information Services Brasil (FIS) / FIS Global
Asics do Brasil
Novelis do Brasil
Viasat do Brasil
Equifax do Brasil
Bracco Imaging do Brasil
- Advised Tredegar Corporation with Brazilian corporate and tax issues related to the sale of the Brazilian unit of its personal care films business.
Silveiro Advogados has a strong team working primarily out of the firm's Porto Alegre office. The department is led by recently appointed practice head Cassiano Menke, who has over 20 years' experience advising on complex consulting and litigation issues. Maria Angélica Feijó is another key partner with a strong track record in major tax disputes. Former practice head Alberto Brentano continues to advise as a consultant. Clients include major fund managers, manufacturers, retailers and energy companies.
‘I believe that, in addition to what is usual, that is, excellence in providing the service, the difference is the technical capacity of the team, the willingness to resolve any demand and the quick feedback from lawyers to the client. The difference is the organisation compared to others.’
‘Cassiano, always solicitous, considerate, willing and open to dialogue. Maria Angelica, attentive to cases, unique technical skill, kind. Louise Lerina, unique technical skill, and always dedicated to any job.’
‘It is a firm with a small team, but that brings a differential of being close to the client, speaking the language of the client and acting in great partnership.’
‘Rodrigo Mutti and Cassiano Menke are standout professionals.’
‘Silveiro Advogados is full service and understands very well our area of expertise. Cassiano Menke and Maria Angélica Feijó have done and are doing a great job. Given the personalised and high-level service, expectations were exceeded.’
Rio Bravo Gestora de Investimentos
Novelis do Brasil
Merck Sharp & Dohme
Grupo Terra Santa
Multiplan Empreendimentos Imobiliários
Sindicato das Indústrias Texteis do RS
TMSA – Tecnologia Em Movimentação
Imdepa Rolamentos Importação e Comércio
HT Micron Semicondutores
- Assisted Novelis do Brasil in obtaining $30m in PIS and COFINS tax credits.
- Assisted Rio Bravo Gestora de Investimentos with tax liabilities concerning the construction of a key hospital.
- Representing industry association Sindicato das Indústrias Têxteis do Rio Grande do Sul in a key case before the Supreme Federal Court.