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

Ulhôa Canto, Rezende e Guerra Advogados
AV. BRIGADEIRO FARIA LIMA, NO 1847
SÃO PAULO 01452-001
Brazil

Energy and natural resources > Electricity (and renewable energy)

Singled out for its market-leading reputation in the regulatory space, Ulhôa Canto, Rezende e Guerra Advogados is one of the first ports of call for electricity clients engaged in high-profile and innovative transactions and contentious matters. In addition to the team’s well-known regulatory capabilities, its practitioners are also seasoned in privatisations, M&A deals involving power assets, transmission and generation auctions, and EPC agreements across all segments. The firm’s renewable energy offering is also of note; testament to this is its regular involvement in matters involving wind, solar and hydropower. Isabel Lustosa is a reference in the Brazilian power sector; she possesses a wealth of experience acting for generation companies, financial sponsors and utilities in regulatory matters, administrative proceedings, litigation, M&A and projects. Luciana Yoshida has acted for utilities, generation companies and sponsors in numerous mergers and acquisitions in the power sector. Alberto Büll da Silva is no longer at the firm.

Practice head(s):

Isabel Lustosa

Key clients

Equatorial Energia

ABRADEE – Associação Brasileira de Distribuidores de Energia Elétrica

Brookfield Renewable Energy

Neoenergia Group

Anglo American Brasil

IBS Energy Group

Work highlights

  • Assisted Equatorial in the due diligence and review of the legal aspects related to the potential acquisition of 65.87% of shares of a distribution utility company.
  • Assisted Anglo American in connection with the due diligence and review of the legal and regulatory aspects related to the acquisition of certain wind power plants developed by Casa dos Ventos Energias Renováveis.
  • Assisted Equatorial in the due diligence related to the acquisition of 99.86% shares of Companhia de Eletricidade do Amapá (CEA).

Tax > Tax litigation Tier 1

Tax > Tax advisory Tier 2

Ulhôa Canto, Rezende e Guerra Advogados has a top reputation for contentious and non-contentious tax advice. The broad practice handles the full spread of direct and indirect tax matters for its domestic and international clients. This includes strong experience in municipal, state and federal-level tax issues, as well as advice on M&A, social security and employee compensation plans. Senior partner Carlos Alberto Alvahydo De Ulhôa Canto, Luis Claudio Gomes Pinto and Rodrigo Brunelli Machado have versatile practices.

Brazil > Wealth and succession planning Tier 3

Ulhôa Canto, Rezende e Guerra Advogados has traditional strength in tax and wealth planning. Guilherme Rocha Murgel De Rezende is a contact.

Brazil > Dispute Resolution: Litigation Tier 7

Energy, financial services, telecoms, real estate and infrastructure companies turn to Ulhôa Canto, Rezende e Guerra Advogados for assistance in civil and commercial litigation. The team, which is led by Marcelo Beltrão da Fonseca, possesses a strong reputation in contentious matters within regulated industries. Practice head Fonseca acts in litigation involving administrative, corporate, consumer law and regulatory issues.

Practice head(s):

Marcelo Beltrão da Fonseca

Key clients

Braskem

Ultracargo

Claudio Haddad

Itaú Unibanco

Enel – Eletropaulo Metropolitana Eletricidade de São Paulo

Votorantim

Aliansce Sonae Shopping Center

CESP – Companhia Energética de São Paulo

Banco Bradesco

Associação dos Aposentados Participantes da Eletros – APEL

Work highlights

  • Acting for Eletropaulo Metropolitana Eletricidade de São Paulo in five lawsuits concerning the charge of tariff for poles and electricity distribution lines installed over highways under a public service concession.
  • Representing an individual in an administrative procedure which investigates whether the top management of Petrobras are liable for the alleged damages suffered by Petrobras due to the acquisition of Pasadena Refining System.
  • Provided legal assistance to Itaú in a writ of execution filed against guarantors.

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: 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 disputes 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 and 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 and 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.

Power: 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.

Compliance: 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 and 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.

Sanitation: 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 and 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.

Clients: 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.

DepartmentNameEmailTelephone
Corporate and M&A; Tax; Real Estate; Financial Markets; Aviation Aloysio Meirelles de Miranda Filhoamiranda@ulhoacanto.com.br+55 11 3066 3075
Tax Antonio Carlos Garcia de Souzaasouza@ulhoacanto.com.br+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 Rezendegrezende@ulhoacanto.com.br+ 55 21 3824 3223
Tax Luiz Felipe Gonçalves de Carvalholcarvalho@ulhoacanto.com.br+ 55 21 3824 3346
Litigation and Arbitration Marcelo Beltrão da Fonsecamfonseca@ulhoacanto.com.br+ 55 11 3066 3072
Power; Sanitation; Infrastructure & Project Finance Isabel Lustosailustosa@ulhoacanto.com.br+ 55 11 3066 3045
Tax Eunyce Porchat Secco Faveretefaveret@ulhoacanto.com.br+ 55 21 3824 3337
Tax; Corporate and M&A Christian Clarke de Ulhôa Cantoccanto@ulhoacanto.com.br+ 55 21 3824 3219
Tax; Corporate and M&A; Financial Markets Luis Claudio Gomes Pintolpinto@ulhoacanto.com.br+ 55 21 3824 3225
Tax; Exempt Organizations; Environmental Law Rubem Tadeu Cordeiro Perlingeirorubem@ulhoacanto.com.br+ 55 21 3824 3205
Wealth and Estate Planning; Corporate and M&A; Aviation Humberto de Haro Sancheshsanches@ulhoacanto.com.br+55 11 3066 3072
Tax Rodrigo Brunelli Machadorbrunelli@ulhoacanto.com.br+ 55 11 3066 3072
Tax Mariana Jatahy Rizzo Soaresmjatahy@ulhoacanto.com.br+ 55 21 3824 3275
Corporate and M&A; Real Estate Marcelo Maria Santosmsantos@ulhoacanto.com.br+ 55 11 3066 3095
Corporate and M&A; Oil & Gas; Power; Infrastructure & Project Finance; Financial Markets Paula Lima Nogueira Costapcosta@ulhoacanto.com.br+ 55 21 3824 3285
Tax Tatiana Sumer Surerus de Carvalhotsumar@ulhoacanto.com.br+ 55 21 3824 3278
Tax; Financial Markets Pedro Vianna de Ulhôa Cantopcanto@ulhoacanto.com.br+ 55 11 3066 3066
Tax Alisson Carvalho de Souzaacarvalho@ulhoacanto.com.br+ 55 21 3824 3262
Corporate and M&A; Venture Capital and Start-ups Pedro Chueiripchueiri@ulhoacanto.com.br+ 55 11 3066 3041
Power; Infrastructure & Project Finance Alberto Büll da Silvaabull@ulhoacanto.com.br+ 55 11 3066 6755
Tax Guilherme Kluck Gomesggomes@ulhoacanto.com.br+ 55 11 3066 3055
Tax; Corporate and M&A; Wealth and Estate Planning João Marcus de Melo Rigonijrigoni@ulhoacanto.com.br+ 55 21 3824 3265
Tax; Oil & Gas Flávia Cavalcanti Pepefcavalcanti@ulhoacanto.com.br+ 55 21 3824 3265
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IBA (International Bar Association)
IFA (International Fiscal Association)
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