Machado Associados > Sao Paulo, Brazil > Firm Profile

Machado Associados

Tax > Tax litigation Tier 1

Tax > Tax advisory Tier 2

Tax > Tax advisory Tier 2

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.

Practice head(s):

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.’

Key clients

Natura Cosméticos







Tetra Pak

SC Johnson

BDF Nivea


SEG Automotive

Work highlights

  • 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.

Brazil > Corporate and M&A Tier 5

Highlighted for the 'precision and depth of information provided to the client, cordiality and agility', Machado Associados is 'always well aligned with the demands of the client'. The corporate and contracts department has four main pillars, covering: M&A; corporate structuring and restructuring; non-transactional corporate matters; and contracts. The firm, which celebrated its 30th anniversary in December 2020, is also a co-founder and member of the Lataxnet network of corporate and tax firms in Latin America, which is of benefit in the firm's cross-border mandates. In addition to its own Machado Solidário campaign launched during the Covid-19 pandemic to encourage food donations for people in need, the firm also participates in a number of external social initiatives, including supporting Casa 1, a cultural centre and shelter which welcomes LGBTQ+ young people who have been expelled from their homes. Mauro Takahashi Mori is noted for his 'extreme dedication to cases and excellent technical training'; he heads the department, which includes key partners Rochelle Ricci, Mirella da Costa Andreola de Almeida and Caio Fink Fernandes.

Practice head(s):

Mauro Takahashi Mori


Multidisciplinary technical knowledge, at the highest level. The profile of the professionals allows the construction of a solid interpersonal relationship.’

Caio Fink and Mirella da Costa Andreola, both with exceptional technical knowledge, work done at a very high level. I also highlight the interpersonal skills of these professionals, allowing a very positive relationship.’

The team is excellent, extremely qualified to serve customers. Mauro Mori is a lawyer who differs from all his competition with his extreme dedication to cases and excellent technical training.’

Mauro Mori is a lawyer who differs from all his competition with his extreme dedication to cases and excellent technical training.’

Differentiated service, precision and depth of information provided to the client, cordiality and agility.’

The service is personalized as in a smaller office, but given with a lot of qualification. The team is always well aligned with the demands of the client and everyone responds well to the need. Has good staff in corporate law, contract analysis, M&A, among others.’

Mirella da Costa Andreolla: Knowledge in corporate, especially financial contracts. Caio Fink Fernandes: Knowledge especially in financial contracts.’

Isabel Bertoletti, Stephanie Makin, Caio Fink Fernandes and Mauro Takahashi Mori are recommended.’

Key clients

CCR Group

Bandeirantes Group

Capital Realty

Lider Aviação


AR Mettalizing

Compass Minerals

Marka Prime

SNF Group



Dialogo Engenharia




Firm Overview:

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 beginning 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 our 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:
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 defences against tax assessments and lawsuits to challenge tax liabilities or seeking the recovery of unduly paid taxes.
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.
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.
Advisory 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.
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.
Advice on compliance with rules issued by regulatory agencies; assistance with matters related 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 & 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
Mr Andre Affonso Terra Junqueira Amarante  photo Mr Andre Affonso Terra Junqueira Amarante Partner in the tax litigation area
Mr Eduardo Aramabile de Melo  photo Mr Eduardo Aramabile de Melo Partner in the tax litigation area
Mr Marcel Augusto Satomi  photo Mr Marcel Augusto Satomi Partner in the labour and employement taxes area
Mr Mauri Bórnia  photo Mr Mauri Bórnia Partner in the indirect taxes area
Mr Gabriel Caldiron Rezende  photo Mr Gabriel Caldiron Rezende Partner in the indirect taxes area
Mr Fernando Farinelli  photo Mr Fernando Farinelli Partner in the direct taxes area
Mr Caio Fink Fernandes  photo Mr Caio Fink Fernandes Partner in the corporate and contracts area
Mr Paulo Rogério Garcia Ribeiro  photo Mr Paulo Rogério Garcia Ribeiro Partner of the tax litigation area.
Mr Daniel Lacasa Maya  photo Mr Daniel Lacasa Maya Partner in the tax litigation area
Miss Stephanie Makin  photo Miss Stephanie Makin Partner in the direct taxes area
Miss Juliana Mari Tanaka  photo Miss Juliana Mari Tanaka Partner in the indirect taxes area
Miss Soraia Monteiro da Matta  photo Miss Soraia Monteiro da Matta Partner in the indirect taxes area
Miss Rochelle Ricci  photo Miss Rochelle Ricci Partner in the corporate and contracts area
Ms Rosiene Soares Nunes  photo Ms Rosiene Soares Nunes Partner in the direct taxes area
Mr Mauro Takahashi Mori  photo Mr Mauro Takahashi Mori Partner in the corporate, contracts and M&A areas
Miss Mirella da Costa Andreola de Almeida  photo Miss Mirella da Costa Andreola de Almeida Partner in the corporate and contracts area
Mr Júlio de Oliveira  photo Mr Júlio de Oliveira Partner in the indirect taxes and tax litigation areas
Other fee-earners : 33
Total staff : 135

Valuing our people, with respect for diversity, is part of our culture. We believe that a diverse and inclusive environment is capable of generating more creative and innovative solutions, as well as stimulating dialogue and collaboration.

Thus, in March 2011, we launched the “Programa Mulheres no Machado Meyer”, with the purpose of creating instruments to attract, train, develop and retain our female talents, with opportunities to rise women to decision-making and leadership positions. The project was a kick-off for our D&I work and would later give birth to the current Machado Meyer Diversity & Inclusion Committee, as well as our work on the LGBTQ+ and ethnic-racial fronts in 2017 and 2018, respectively.

Thus, we maintain the objective originally proposed on the gender equity front, through the now called “Elas Conectam”. In addition, the #1gualdade program represents the firm’s commitment to supporting diversity and promoting an open, inclusive and welcoming environment for the LGBTQ+ employees. Its main objectives are: respect for diversity by creating an environment for our people to express themselves and recognizing the value of a different time.

And ID.AFRO, our etnic-racial affinity group of the D&I Committee. It seeks to promote ethnic-racial equity through debate and initiatives to create an inclusive and diverse office.

We understand that D&I is a long and continuous path and we keep moving forward, counting with an essential partnership of our stakeholders!