Firm Profile > Ulhôa Canto, Rezende e Guerra Advogados > Sao Paulo , Brazil

Ulhôa Canto, Rezende e Guerra Advogados
SÃO PAULO 01452-001

Electricity Tier 1

Client consensus is that Ulhôa Canto, Rezende e Guerra Advogados ‘stands as a reference in the market for energy law’, with sources asserting ‘the industry knowledge and expertise of all lawyers is quite remarkable’. High-profile figure Isabel Lustosa, widely revered for her ‘broad knowledge of energy and regulation’, recently teamed up with the real estate group to advise Equatorial on its proposed acquisition of three of Eletrobras’ power distribution subsidiaries by means of public auctions held by BNDES. Alberto Büll da Silva, who made partner in 2018, is also highlighted as ‘an incredibly responsive and knowledgeable partner’.

Tax Tier 1

The sizeable tax department at Ulhôa Canto, Rezende e Guerra Advogados is particularly active in the energy, natural resources, media and retail sectors, although its client base extends beyond these industries. The practice often plays a role in high-value and high-profile transactions, and is also adept in tax litigation at the judicial and administrative levels. The team is split between the São Paulo and Rio de Janeiro offices. In the former, key contacts include Rodrigo Brunelli Machado and Pedro Vianna de Ulhôa Canto. João Dodsworth Cordeiro Guerra and Carlos Alberto Alvahydo de Ulhôa Canto are names to note in Rio de Janeiro. Gustavo Brigagão left to establish Brigagão, Duque Estrada - Advogados in mid-2018.

Corporate and M&A Tier 3

From its offices in Rio de Janeiro and São Paulo, Ulhôa Canto, Rezende e Guerra Advogados handles corporate transactions in the energy, real estate and financial services sectors, among others; it has also seen an uptick in tech and venture capital deals. In a significant transaction in the latter segment, Pedro Chueiri acted for 99 Taxis on its sale to DiDi Chuxing. Another sell-side mandate saw Marcelo Maria Santos advising Aliansce Shopping Centers on the sale of 24% of its ownership interest in Caixas Shopping to XP Malls. Other clients include Votorantim Participações, Continental Grain Company and Ride. Practice head Aloysio Meirelles de Miranda Filho often takes a lead role in major transactions, as does key partner Guilherme Rocha Murgel de Rezende. The firm's reputation for housing one of the leading tax practices in Brazil is an additional draw.

Bankruptcy and restructuring Tier 5

Leveraging its litigation capabilities, Ulhôa Canto, Rezende e Guerra Advogados has an active practice in judicial reorganisations, where it represents well-known banks as creditors. Dispute resolution partner Marcelo Beltrão da Fonseca and associate Débora Chaves Martines Fernandes are the names to note.

Dispute resolution (including White-collar crime) Tier 7

The litigation and arbitration lawyers at Ulhôa Canto, Rezende e Guerra Advogados 'have a high technical knowledge and work in an organised and structured way'. The team is particularly active in the power sector; in recent work, it represented Braskem in a judicial procedure regarding a blackout loss and damages. Isabel Lustosa and Marcelo Beltrão da Fonseca are 'excellent professionals'.


The Ulhoa Canto law firm takes care of the interests of each client in a personal and tailor-made manner. Its team of attorneys performs an in-depth study of each case’s specifics in order to provide guidance based on a solid background and knowledge of law. The results achieved express the success of this commitment in providing innovative and customised solutions.

Founded in 1959 by Gilberto de Ulhoa Canto and Condorcet Rezende, Ulhoa Canto is acknowledged as one of the most traditional law firms in Brazil, with offices in the cities of Rio de Janeiro and Sao Paulo. Although providing legal advice on many different areas, members of the firm are constantly interacting and exchanging information among themselves, which has contributed to maintaining the firm’s high professional standard and excellence for over five decades.

Areas of practice

Tax: this area of expertise has led Ulhoa Canto to provide legal assistance in the drafting of tax bills and administrative directives. The firm provides tax consulting services, including reviews of the tax aspects involved in corporate reorganization and company acquisitions, drafting legal opinions, implementing tax planning, administrative and judicial tax litigation before federal and state courts and municipal boards, legal advice on the drafting of requests for advance rulings and for taxation under special rules, and on negotiations with public authorities.

Corporate and capital markets: this area comprises all aspects of business law, providing complete assistance to its clients. Due to the innovative solutions proposed, M&As and corporate restructuring are the firm’s highlights.

Banking and financial markets: Ulhoa Canto has extensive experience in banking and financing matters and handles a wide variety of transactions, especially the structuring of loan and financing transactions aimed at funding infrastructure projects.

Project finance: Ulhoa Canto has been very active in this area, providing legal assistance in several project finance transactions involving the implementation and development of infrastructure projects.

Electric power: Ulhoa Canto is, nowadays, one of the leading firms in this sector. It legally advised the Brazilian federal government on the restructuring of the energy sector.

Oil and gas: Ulhoa Canto has provided legal assistance to domestic and international companies operating in the oil and gas sectors since the 1970s and has been at the forefront of several projects that encompass all phases of the oil and gas economic chain.

Litigation and arbitration: the firm provides legal counsel to domestic and overseas clients in alternative dispute resolution proceedings before key courts both in Brazil and overseas.

Department Name Email Telephone
Tax Carlos Alberto de Ulhôa Canto
Tax João Dodsworth Cordeiro Guerra
Mergers and acquisitions Aloysio Meirelles de Miranda Filho
Mergers and acquisitions Guilherme Rezende
Corporate Aloysio Meirelles de Miranda Filho
Corporate Humberto Sanches
Project finance Daniel Soares
Electric energy Isabel Lustosa
Telecommunications Aloysio Meirelles de Miranda Filho
Administrative law Isabel Lustosa
Administrative law Daniel Soares
Real estate Aloysio Meirelles de Miranda Filho
Real estate Marcelo Maria Santos
Private clients Humberto Sanches
Aviation Humberto Sanches
Arbitration and litigation Marcelo Beltrão da Fonseca
Total staff : 295
Contacts : 75