Mr Marcelo Salles Annunziata > Demarest Advogados > Sao Paulo, Brazil > Lawyer Profile

Demarest Advogados
SÃO PAULO, SP 05419-001

Work Department





Partner of the Demarest’s Tax area, Marcelo Salles Annunziata holds a Master’s degree in Tax Law from USP and a specialization in Civil Procedural Law from PUC-SP. He is the author of several academic studies published in some of the most highly regarded journals in the country including some of the most important media vehicles. Marcelo is a professor of Tax Law in preparatory courses for public examinations and has lectured frequently on the most important topics in the area. With a practice focused mainly on judicial litigation, he has been cited for many years as a “leading lawyer in his field” by Chambers, Leaders League, Latin Lawyer 250, International Tax Review, and more recently by Legal 500, Who’s Who Legal and Analysis 500.


Portuguese, English, Spanish


  • Member of the Institute of Tax Research (IPT)
  • Member of the Institute of Fiscal Policy (IPF)


  • Master’s degree in Tax Law from the University of São Paulo (USP), São Paulo, Brazil (2002)
  • Specialization in Civil Procedural Law from the Pontifical Catholic University of São Paulo (PUC-SP), São Paulo, Brazil (1998)
  • Bachelor of Laws from the University of São Paulo (USP), São Paulo, Brazil (1994)

Lawyer Rankings

Brazil > Tax

The sizeable team at Demarest Advogados is best known for its consultancy advice on direct and indirect taxes, as well as customs law, transfer pricing and social security contributions. The team, which is led by Douglas Mota, works closely with the firm’s corporate finance department to help structure high-profile M&As, financings and restructurings. The firm covers all sectors and is especially strong in agribusiness. Key partners include tax litigation head Marcelo Salles Annunziata, Rodrigo Campos, Catarina Rosa Rodrigues and the up-and-coming Carlos Eduardo Orsolon. The tax litigation team was strengthened by the arrival of the highly rated Priscila Faricelli from Trench Rossi Watanabe. In September 2020, Eloisa Curi left to establish CBLM Advogados. January 2021 saw the promotion of Thiago Abiatar Lopes Amaral to partner.