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

Ulhôa Canto, Rezende e Guerra Advogados is at the forefront of the Brazilian power market, possessing a strong track record in all segments of the sector, covering distribution, transmission, generation and trading. The practice stands out for its regulatory expertise but is also well versed in M&A transactions, project finance, as well as arbitration, administrative proceedings and judicial litigation. Negotiating EPC agreements and assisting clients in relation to power generation and transmission auctions are other areas of activity for the team, which also fields strength in tax-related matters and renewable energy issues, namely wind and solar power. Department head Isabel Lustosa is recognised for her longstanding experience assisting utilities, generation companies and sponsors in the power sector. Alberto Büll da Silva has advised on several transactions involving renewable energy.

Practice head(s):


‘Ulhôa Canto’s energy team provides excellent legal services. They have great knowledge of the sector and are always available.’

‘Isabel Lustosa, the partner responsible for the energy sector, has deep knowledge of the sector and provides accurate advice. Sofia Barbosa is a rising star.’

Key clients

Equatorial Energia

Pátria Investments

Enel Group

Brookfield Renewable Energy

Neoenergia Group

Light Group

EDP – Energias do Brasil

Tax Tier 1

Well-regarded firm Ulhôa Canto, Rezende e Guerra Advogados has been operating for over 60 years; with tax specialists covering all contentious and non-contentious areas, it remains at the forefront of the market. Its advice spans cross-border transactions and corporate reorganisations across a wide range of sectors. The firm's strong litigators regularly represent clients in direct and indirect tax disputes at every level. Carlos Alberto Alvahydo de Ulhôa Canto and Luis Claudio Gomes Pinto in Rio de Janeiro and Rodrigo Brunelli Machado in São Paulo are leading figures. They are supported by a strong team of up-and-coming partners, including well-regarded tax advisory specialist Flavia Cavalcanti Pepe.


‘A team of excellent professionals – motivated with attitude, committed and dedicated.’

‘Ulhoa Law firm is able to deal with high complex tax issues, as they have above average technical knowledge of complex tax matters and are constantly updated with respect of jurisprudence and Courts’ understandings.’

‘The partners’ work, knowledge and experience are the highlight qualities that differentiate their work. In particular, Luis Claudio Pinto has great knowledge and stands very secure for the positions he defends, based on technical opinions and jurisprudence. He always adds a lot in the discussions in which he participates.’

Key clients

Associação Dos Fabricantes De Coca-Cola

Banco Bocom Bbm / Bahia Asset Management

Banco Credit Suisse Brasil

Bny Mellon Serviços Financeiros Distribuidora De Títulos E Valores Mobiliários

Banco Modal


Souza Cruz (British American Tobacco)

Spx Gestão De Recursos


Companhia Energética De São Paulo – Cesp

Heinz Brasil


Wealth and succession planning Tier 1

Humberto de Haro Sanches heads the leading wealth planning practice at Ulhôa Canto, Rezende e Guerra Advogados, which covers the gamut of wealth planning matters and draws on the firm's well-known expertise in tax matters. It regularly advises on the establishment of domestic and international structures for wealth preservation, the creation of trusts, foundations and partnerships, the acquisition of luxury assets and property and family law matters. Corporate law specialist Aloysio Meirelles de Miranda Filho is active in private client matters, and the team also benefits from the input of several experienced associates, including Beatriz de Souza Lima Martinez, Juliana Forte Araújo Cavalcanti and Renata Luz Furquim Gonçalves.

Practice head(s):


Very professional and thorough team!

Humberto H Sanches is an excellent lawyer with proactive and professional touch.

Corporate and M&A Tier 4

The M&A team at Ulhôa Canto, Rezende e Guerra Advogados is equipped to handle a broad range of transactions across numerous sectors, including real estate, energy and financial services. Key practitioners include Pedro ChueiriMarcelo Maria SantosAloysio Meirelles de Miranda Filho and Guilherme Rocha Murgel de Rezende.

Restructuring and insolvency Tier 5

Ulhôa Canto, Rezende e Guerra Advogados has a focused team, led by experienced litigator Marcelo Beltrão da Fonseca. The firm is often sought out by major creditors and lenders, including Banco Bradesco, on judicial and extrajudicial recovery proceedings. Danilo Romera Luqueze is a key contact at the associate level.

Key clients

Banco Bradesco

Banco Itau Unibanco

Gávea Investimentos

GMT Editores

Dispute resolution: Litigation Tier 7

Demonstrating notable strength in disputes pertaining to the energy sector, Ulhôa Canto, Rezende e Guerra Advogados provides legal support in the context of civil and commercial litigation. Areas of recent growth for the dispute resolution team include contentious real estate and banking matters. Marcelo Beltrão da Fonseca is the practice head.

Key clients

Eletropaulo Metropolitana Eletricidade de São Paulo


Light Serviços de Eletricidade

Serveng Civilsan

Aliansce Sonae Shopping Centers

Banco Santander (Brasil)

CESP – Companhia Energética de São Paulo


Banco Bradesco

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)