Machado Associados > Brasilia, Brazil > Firm Profile

Machado Associados Offices

Machado Associados
SHS, QUADRA 06, CONJUNTO A, BLOCO A, SALA 808
COMPLEXO BRASIL XXI
70316-100 - BRASÍLIA DF
Brazil
Visit website 55 61 3039 8082

Machado Associados > The Legal 500 Rankings

Tax > Tax litigation Tier 2

Tax > Tax advisory Tier 3

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

Practice head(s):

Júlio de Oliveira

Testimonials

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

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

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

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

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

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

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

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

Key clients

Natura Cosméticos

CCR

Wobben Windpower (Enercon Group)

Sanofi Aventis

Philips

Colgate

BDF Nivea

Brazil > Corporate and M&A: Mid-market Tier 5

Machado Associados utilises its solid tax capabilities to act for both buyers and sellers in lower mid-market transactions, including inbound and outbound investments. Corporate restructurings, commercial agreements and corporate disputes are other areas of activity for the practice, which demonstrates notable strength in matters involving the infrastructure, cosmetics, real estate and education sectors. With combined experience in M&A, contracts, corporate restructuring and succession planning, Mauro Takahashi Mori acts for mid-size companies and family-owned businesses in a host of corporate mandates. Caio Fink Fernandes, who possesses in-depth knowledge of contractual issues, spin-offs and amalgamations, is also part of the core team.

Practice head(s):

Mauro Takahashi Mori

Key clients

CCR Group

Bandeirantes Group

Capital Realty

Boticário Group

Marubeni

AR Mettalizing

ICL

Enxuto Group

Dialogo Engenharia

Lider Aviação

Wobben

Work highlights

  • Advised Subway on the sale of shares to SouthRock Capital.
  • Assisted Agro-Pecuária CFM with the tax, contractual, and corporate analysis and identification of the best alternatives to implement all the corporate steps of its corporate restructure.
  • Advised Boticário Group on the corporate and tax restructuring required to create a new holding company.

Machado Associados > Firm Profile

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 (www.lataxnet.net), 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 (www.wts.com). 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

Main Contacts

Department Name Email Telephone
International tax and tax litigation Júlio M de Oliveira jo@machadoassociados.com.br
Tax litigation Daniel Lacasa Maya dlm@machadoassociados.com.br
International tax and transfer pricing Ana Lúcia Marra alm@machadoassociados.com.br
Corporate and M&A Mauro Takahashi Mori mmr@machadoassociados.com.br
Corporate and M&A Rochelle Ricci rri@machadoassociados.com.br
Tax Antonio Carlos Harada ach@machadoassociados.com.br

Staff Figures

Other fee-earners : 33
Total staff : 135