Machado Associados > Sao Paulo, Brazil > Firm Profile

Machado Associados

Tax > Tax litigation Tier 2

Tax > Tax advisory Tier 3

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

Practice head(s):

Júlio de Oliveira


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

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

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

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

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

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

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

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

Key clients

Natura Cosméticos


Wobben Windpower (Enercon Group)

Sanofi Aventis



BDF Nivea

Work highlights

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

Brazil > Corporate and M&A Tier 6

Machado Associados leverages its ‘experience in business law, accounting, tax planning and corporate law’ to provide assistance to several Brazilian and international entities in inbound and outbound transactions. Besides assisting clients throughout all stages of M&A deals, the practice also focuses on corporate restructuring, non-transactional corporate advice, commercial contracts and corporate disputes. The firm – which is a member and co-founder of Lataxnet, an international network of Latin American law firms dedicated to tax and corporate law – counts energy, construction, mining, technology, real estate and agribusiness companies among its core clients. Leading the department is Mauro Takahashi Mori, who brings together expertise in M&A, wealth and succession planning, and ‘is extremely approachable and technical‘. Rochelle Ricci is a key contact for both transactional and contentious matters, while Rubens Bezerra Filho is devoted to M&A deals, foreign investment and contracts. Caio Fink Fernandes, whose areas of activity cover corporate restructuring, spin-offs and amalgamations, is also noted.

Practice head(s):

Mauro Takahashi Mori


‘Firm with consolidated experience in business law, accounting, tax planning and corporate law.’

‘Extremely technical team, that is prepared and accessible.’

‘Mauro Takahashi Mori is extremely approachable and technical.’

‘A team of very senior professionals focused on helping the client solve their problems. Easy communication and excellent response time.’

‘High quality of human resources, highly updated professionals in relation to tax and corporate law. Quality and promptness of the services demanded, excellent dialogue with the client, always trying to understand the specific needs always within the legal parameters.’

‘The team that assists us is always very precise and proactive in the search for solutions that best fit the company’s reality. The depth of knowledge is a great differential.’

‘Caio Fink and Mauro Takahashi Mori are recommended.’

Key clients

CCR Group

Bandeirantes Group

Capital Realty

Boticário Group


AR Mettalizing


Enxuto Group

Dialogo Engenharia

Lider Aviação


The firm: Machado Associados is a leading Brazilian law firm, highly respected on the demanding international stage.

The firm specializes in the main areas of business law and provides services to national and international clients of all sizes and from virtually all economic sectors, including infrastructure, medical and pharmaceutical, hygiene, perfumery, and cosmetics, chemical, energy, automotive, transportation and logistics.

From the outset Machado Associados has always been acknowledged in the market as one of the leading tax firms in Brazil by clients, peers and the most renowned international publications. Today, the firm’s excellence in the tax arena is mirrored by other practice groups, which enjoy equal recognition and reputation.

Our partners and associates have in-depth knowledge of the complex Brazilian regulatory framework and our  clients’ businesses, which allows us to offer efficient, strategic, and high-quality services. Several of our partners have strong backgrounds in accounting, economics and business administration, which is unique in the legal market in Brazil and gives the firm an advantage in relation to both traditional law firms and accounting/consulting firms. This makes Machado Associados the ‘go to’ firm for foreign law firms needing advice in Brazil.

Main areas of practice
Tax: Advice in connection with all taxes in Brazil, transfer pricing rules, structuring of mergers and acquisition transactions, international tax planning of investments of global companies (including assistance to Brazilian companies expanding overseas), international treaties to prevent double taxation, and compliance matters related to tax laws.

Tax litigation: Judicial and administrative tax litigation at all levels and involving all types of tax matters, including defence against tax assessments and lawsuits to challenge tax liabilities or seeking the recovery of unduly paid taxes.

Corporate: Advice on all legal aspects relating to foreign investors operating in Brazil and Brazilian companies investing abroad; incorporation of all types of legal entities; advisory services on matters involving shareholders’ rights, corporate governance, corporate disputes; assistance with corporate reorganizations.

M&A: Negotiation and implementation of transactions involving the purchase and sale of companies, assets, establishments and/or lines of business, joint ventures, consortium agreements, silent partnerships, shareholders’ agreements, and due diligence.

Compliance: Advising on the structuring of compliance programs; interpretation of Brazilian laws and regulations in connection with anti-corruption; preparation of policies and code of conduct; internal training courses; review and customization of compliance policies used abroad to adapt them to Brazilian laws; due diligence of suppliers; draft, review and negotiation of agreements, and documents involving compliance and anti-corruption.

Contracts: Preparation, review and negotiation of contracts in general, involving Brazilian and foreign companies and/or individuals.

Foreign Investments: Assistance with the registration of foreign investments and loans with the Central Bank of Brazil, matters involving international transfer of funds, and interpretation of regulatory acts from the Central Bank.

Regulatory: Advice on compliance with rules issued by regulatory agencies; assistance with matters relating to invitations to bid, administrative contracts, concessions and permits for construction work and public services, as well as public-private partnerships.

Real estate: Preparation, analysis, and negotiation of agreements for the purchase and sale, lease and free loan of real estate, business condominiums, among others; full assistance with real estate collaterals.

Labor and employment: Advice on the hiring, management, compensation, and termination of professionals; compensation and benefits; equalisation of benefits; confidentiality and labor-related intellectual property covenants; union matters; relocation of employees; foreign workers; international work; labor and employment compliance reviews.

Civil litigation: Representation of clients in civil and commercial cases before State and Federal Courts, as well as before the Superior and Supreme Courts.

Succession planning: Advice on the planning of legal structures that allow the longevity of family-owned business and the mitigation of the impacts in generation transition; creation of corporate vehicles; preparation of documents to regulate the relationship between participants; preparation or review of wills, donation and usufruct instruments.

Global presence: The firm is a founding-member of the Latin America Tax and Legal Network — LATAXNET (, an alliance of top ranked law firms that covers Latin America. Machado Associados is also the Brazilian firm member of the renowned international tax network WTS Global ( Focused on the tax and corporate areas and one of the worldwide leaders in this field, WTS Global is based in Germany and composed of selected consulting firms in more than 100 countries.

Languages: Portuguese, English and Spanish

International tax and tax litigation Júlio M de
Tax litigation Daniel Lacasa
International tax and transfer pricing Ana Lúcia
Corporate and M&A Mauro Takahashi
Corporate and M&A Rochelle
Tax Antonio Carlos
Rubens Bezerra Filho photo Rubens Bezerra FilhoPartner in the corporate and real estate areas.
Mauri Bórnia photoMr Mauri BórniaPartner in the indirect taxes area
Gabriel Caldiron Rezende photoMr Gabriel Caldiron RezendePartner in the indirect taxes area
Gilberto Cipullo photoMr Gilberto CipulloPartner in the civil and tax litigation areas.
Maria Andréia F. dos S. Santos photo Maria Andréia F. dos S. SantosPartner in the tax litigation area.
Caio Fink Fernandes photoMr Caio Fink FernandesPartner in the corporate and contracts area
Paulo Rogério Garcia Ribeiro photoMr Paulo Rogério Garcia RibeiroPartner of the tax litigation area.
Antonio Carlos Harada photoMr Antonio Carlos HaradaPartner in the tax area.
Daniel Lacasa Maya photoMr Daniel Lacasa MayaPartner in the tax litigation area
Stephanie Makin photoMiss Stephanie MakinPartner in the direct taxes area
Ana Lucia Marra photoMs Ana Lucia MarraPartner in the direct taxes area
Rochelle Ricci photoMiss Rochelle RicciPartner in the corporate and contracts area
Renato Silveira photoMr Renato SilveiraPartner in the tax litigation area
Rosiene Soares Nunes photoMs Rosiene Soares NunesPartner in the direct taxes area
Mauro Takahashi Mori  photoMr Mauro Takahashi Mori Partner in the corporate, contracts and M&A areas
Cecilia  Yokoyama photoMs Cecilia YokoyamaPartner in the tax area.
Mirella da Costa Andreola de Almeida photoMiss Mirella da Costa Andreola de AlmeidaPartner in the corporate and contracts area
Júlio de Oliveira photoMr Júlio de OliveiraPartner in the indirect taxes and tax litigation areas
Other fee-earners : 33
Total staff : 135