Machado Associados > Rio de Janeiro, Brazil > Firm Profile

Machado Associados
PRAÇA FLORIANO, 19, 4TH FLOOR
20031-050 RIO DE JANEIRO, RJ
Brazil

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

Testimonials

‘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

CCR

Sanofi

dōTERRA

Philips

Colgate

DHL

Tetra Pak

SC Johnson

BDF Nivea

Subway

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

Testimonials

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

DoTerra

AR Mettalizing

Compass Minerals

Marka Prime

SNF Group

CGMP

Wobben

Dialogo Engenharia

JCL

Marubeni

Boticario

Machado Associados is a leading Brazilian law firm that has been working with the main areas of business law for 30 years. Following a boutique approach, the firm provides advice based on clients’ individual needs and goals. Its multi-disciplinary team comprises several lawyers who also have a background in economics, accounting and business administration.

Based on this distinguished profile, Machado Associados renders high-quality, comprehensive and differentiated services to domestic and foreign clients of all sizes, operating in virtually all industries, such as civil construction, cosmetics, chemical and petrochemical, energy and technology, services in general, pharmaceutical, finance market, foodstuffs, automotive, transportation and logistics, and regulated markets.

Having received wide market recognition since its foundation, Machado Associados and many of its partners hold some significant national and international industry awards, and have been highly ranked in several areas.

The firm: The firm was founded as a tax boutique in 1990, and relies on a team of more than 100 qualified and experienced professionals.

Machado Associados has consistently grown by expanding its team and diversifying its practices to meet clients’ needs. This growth has always been based on the values set out by the founding partner Jose Mauricio Machado: a strong team, unconditional dedication to its clients, and high-quality services provided in a responsive and efficient manner.

In order to better serve its clients, the firm has opened its own offices in Brasilia (2010) and Rio de Janeiro (2013), which are very strategic cities in Brazil.

Areas of work: The firm provides high-quality services in all areas of business law, such as tax/international taxation/tax litigation, contracts, corporate/M&A, foreign investments, import and export, labor and employment taxes, oil and gas, real estate and regulatory. The different practice groups work in a co-ordinated and integrated fashion to cover different perspectives of legal issues faced by clients.

Machado Associados has an outstanding tax team, one of the largest in Brazil, with approximately 65 professionals assigned, divided into five groups: direct taxes; indirect taxes; tax litigation; international taxation; and transfer pricing.

The firm has conducted several corporate/tax restructuring and M&A transactions in Brazil and abroad, involving major Brazilian and multinational companies.

International work: In order to better assist its clients in their projects and investments abroad and to assist foreign companies to settle and develop business in Brazil, Machado Associados has a solid relationship with the most respected law firms in all continents. Moreover, the firm is a founding member of the Latin American Tax and Legal Network – Lataxnet (www.lataxnet.net) – an alliance composed of first-tier firms in 20 countries in Latin America, and is also a partner firm of the international network WTS Global (www.wts.com). Focused on the tax and corporate area, WTS Global is renowned as a global leader and is represented in more than 100 countries.

DepartmentNameEmailTelephone
International tax and tax litigation Júlio M de Oliveirajo@machadoassociados.com.br
Tax litigation Daniel Lacasa Mayadlm@machadoassociados.com.br
International tax and transfer pricing Ana Lúcia Marraalm@machadoassociados.com.br
Corporate and M&A Mauro Takahashi Morimmr@machadoassociados.com.br
Corporate and M&A Rochelle Riccirri@machadoassociados.com.br
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!