Firm Profile > Ulhôa Canto, Rezende e Guerra Advogados > Rio de Janeiro, Brazil

Ulhôa Canto, Rezende e Guerra Advogados
RIO DE JANEIRO 20020-010

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'.

Ulhôa Canto, Rezende e Guerra – Advogados (Ulhôa Canto) is a Brazilian firm dedicated to business law. Since its foundation in 1959, Ulhôa Canto has been assisting in drafting tax bills and administrative directives going back to the Brazilian Tax Code itself. The firm is acknowledged as one of the most traditional law firms in Brazil and holds a prominent position among corporate law firms. By combining this tradition with a commitment to providing innovative solutions to its clients, Ulhôa Canto has achieved precedent-setting judicial and administrative decisions in many different sectors and has taken part in some of the most relevant business transactions that have occurred in Brazil in recent years. As a boutique firm with presence in Rio de Janeiro, São Paulo and Brasília, Ulhôa Canto is not and does not aim to be the largest law firm measured by number of lawyers; instead, our goal is to help our clients with their most challenging matters. To do so, the firm hires the very best law school graduates, the majority of which take postgraduate studies in top law schools in the US or Europe or work abroad as foreign associates. The firm promotes lawyers to partner based on merit and entirely from among its own associates. The result is a partnership with a cohesive perspective and a strong culture of excellency and meritocracy, comprised by a selective group of lawyers that can offer in-depth and original solutions.

Main Areas of Practice: The firm’s legal practice is diversified and mainly focused on tax, corporate (including M&A, venture capital and compliance), and regulatory and administrative law (especially in the power and sanitation sectors), litigation and arbitration, and oil and gas.

Tax law is Ulhôa Canto’s most traditional and recognized area of practice. This expertise has led Ulhôa Canto to provide legal assistance in the drafting of tax bills and administrative directives. Ulhôa Canto’s performance has been outstanding in tax litigation, especially before the Federal Supreme Court, where some of the many legal disputed handled by Ulhôa Canto have become important leading cases in Brazilian case law. The firm provides tax consulting services in general, including review of the tax aspects involved in corporate reorganization and company acquisitions, drafting of legal opinions, implementation of 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 the negotiations with public authorities in order to obtain tax incentives, whether for investments in a certain geographical region or based on the client’s economic activity.

Corporate, M&A & Capital Markets:
The firm’s practice in corporate law and capital markets comprises all aspects of business law, providing complete assistance to its clients. The work performed by Ulhôa Canto in M&As and in corporate restructuring, whether or not related to tax planning, is one of the firm’s highlights not only due to the number and diversity of the transactions in which it has provided legal advice during the last decades, but also due to the innovative solutions proposed.

Wealth and Estate Planning:
Ulhôa Canto harbors a widely recognized wealth planning practice, which handles succession and estate planning, relocation of individuals from Brazil to other countries, and complex asset-holding-structures for family governance. Ulhôa Canto is currently one of the leading firms in this sector.

Infrastructure & Project Finance:
Ulhôa Canto has been very active in this area, providing its clients (lenders, sponsors or borrowers) with legal assistance in several project finance transactions involving the implementation and development of infrastructure projects, especially in the oil and gas, telecommunications, electric power, petrochemical and steel and iron sectors.

Ulhôa Canto has been highly active in this field for the past years. Besides having legally advised the Brazilian Federal Government on the restructuring of the energy sector, Ulhôa Canto has advised clients regarding various aspects of this field including regulatory, tax, contractual and litigation matters, with strong practice before the regulatory agency of the sector. Ulhôa Canto is, nowadays, the leading law firm in this sector in Brazil.

Venture Capital and Start-ups:
The firm advises founders, companies, and funds in structuring and investing in start-ups, including various financing rounds and divestment routes.

The firm advises on the implementation and review of policies and internal rules, compliance due diligence, and identification of non-conforming practices in the corporate environment.

Oil & Gas:
Ulhôa Canto has provided legal assistance to domestic and international companies operating in the oil and gas sectors since the 70s and has been at the forefront of several projects that encompass all phases of the oil and gas economic chain, including specific regulatory and tax matters.

Ulhôa Canto has a broad knowledge of the basic sanitation and water sectors. We have participated in the discussions that led to the enactment of the New Basic Sanitation Framework (Federal Law no. 14,026/2020) and have a solid experience in the privatization of basic sanitation companies, the outsourcing of water caption, treatment and final disposal of industrial residues services, representation in public bidding proceedings, modeling of concessions and public-private partnerships.

Litigation & Arbitration:
Spearheaded by seasoned partners who constantly act as specialists in topics covered by Brazilian legislation before international courts (amicus curiae), the firm’s litigation and arbitration area provides legal counsel to domestic and overseas clients in alternative dispute resolution proceedings before key courts both in Brazil and overseas.

Real Estate:
Ulhôa Canto has experience in advising and representing clients in connection with real estate investments, deals, transactions, and urban development projects. Our practice also focuses on assisting a wide range of clients on acquisitions and dispositions of real properties, leasing, constructions and other traditional business models in the industry, as well as guiding them through transactional issues arising in the development and operation of shopping malls, real estate development, allotments, hotels, condominiums and other endeavors.

The firm has a vast and diverse clientele formed by Brazilian and foreign individuals as well as companies operating in Brazil and abroad, from all segments of the economy.

Department Name Email Telephone
Corporate and M&A; Tax; Real Estate; Financial Markets; Aviation Aloysio Meirelles de Miranda Filho +55 11 3066 3075
Tax Antonio Carlos Garcia de Souza +55 21 3824 3265
Corporate and M&A; Infrastructure & Project Finance; Tax; Administrative Law; Entertainment & Sports; Real Estate; Financial Markets; Mining & Steel; Exempt Organizations Guilherme Rocha Murgel de Rezende + 55 21 3824 3223
Tax Luiz Felipe Gonçalves de Carvalho + 55 21 3824 3346
Litigation and Arbitration Marcelo Beltrão da Fonseca + 55 11 3066 3072
Power; Sanitation; Infrastructure & Project Finance Isabel Lustosa + 55 11 3066 3045
Tax Eunyce Porchat Secco Faveret + 55 21 3824 3337
Tax; Corporate and M&A Christian Clarke de Ulhôa Canto + 55 21 3824 3219
Tax; Corporate and M&A; Financial Markets Luis Claudio Gomes Pinto + 55 21 3824 3225
Tax; Exempt Organizations; Environmental Law Rubem Tadeu Cordeiro Perlingeiro + 55 21 3824 3205
Wealth and Estate Planning; Corporate and M&A; Aviation Humberto de Haro Sanches +55 11 3066 3072
Tax Rodrigo Brunelli Machado + 55 11 3066 3072
Tax Mariana Jatahy Rizzo Soares + 55 21 3824 3275
Corporate and M&A; Real Estate Marcelo Maria Santos + 55 11 3066 3095
Corporate and M&A; Oil & Gas; Power; Infrastructure & Project Finance; Financial Markets Paula Lima Nogueira Costa + 55 21 3824 3285
Tax Tatiana Sumer Surerus de Carvalho + 55 21 3824 3278
Tax; Financial Markets Pedro Vianna de Ulhôa Canto + 55 11 3066 3066
Tax Alisson Carvalho de Souza + 55 21 3824 3262
Corporate and M&A; Venture Capital and Start-ups Pedro Chueiri + 55 11 3066 3041
Power; Infrastructure & Project Finance Alberto Büll da Silva + 55 11 3066 6755
Tax Guilherme Kluck Gomes + 55 11 3066 3055
Tax; Corporate and M&A; Wealth and Estate Planning João Marcus de Melo Rigoni + 55 21 3824 3265
Tax; Oil & Gas Flávia Cavalcanti Pepe + 55 21 3824 3265
Photo Name Position Profile
Mr Alisson Carvalho de Souza  photo Mr Alisson Carvalho de Souza Partner
Ms Flávia Cavalcanti Pepe  photo Ms Flávia Cavalcanti Pepe Partner
 Pedro Chueiri photo Pedro Chueiri Partner
Mr Christian Clarke de Ulhôa Canto  photo Mr Christian Clarke de Ulhôa Canto Partner
Mr Rubem Tadeu Cordeiro Perlingeiro  photo Mr Rubem Tadeu Cordeiro Perlingeiro Partner
 Aloysio Meirelles De Miranda Filho photo Aloysio Meirelles De Miranda Filho Partner
 Guilherme Rocha Murgel De Rezende photo Guilherme Rocha Murgel De Rezende Partner
Mr Antonio Carlos Garcia de Souza  photo Mr Antonio Carlos Garcia de Souza Partner
Mr Luis Claudio Gomes Pinto  photo Mr Luis Claudio Gomes Pinto Partner
Mr Luiz Felipe Gonçalves de Carvalho  photo Mr Luiz Felipe Gonçalves de Carvalho Partner
Ms Mariana Jatahy Rizzo Soares  photo Ms Mariana Jatahy Rizzo Soares Partner
Ms Paula Lima Nogueira Costa  photo Ms Paula Lima Nogueira Costa Partner
Ms Eunyce Porchat Secco Faveret  photo Ms Eunyce Porchat Secco Faveret Partner
 Marcelo Maria Santos photo Marcelo Maria Santos Partner
Ms Tatiana Sumar Surerus de Carvalho  photo Ms Tatiana Sumar Surerus de Carvalho Partner
Mr João Marcus de Melo Rigoni  photo Mr João Marcus de Melo Rigoni Partner
IBA (International Bar Association)
IFA (International Fiscal Association)
Society of Trust & Estate Practitioners (STEP)