Mrs Luciana Rosanova Galhardo > Pinheiro Neto Advogados > Sao Paulo, Brazil > Lawyer Profile

Pinheiro Neto Advogados
SÃO PAULO, SP 01455-906
Luciana Rosanova Galhardo photo

Work Department

Tax and M&A.




Luciana Rosanova Galhardo is a partner since 1998 and acts in tax advisory, counseling and planning for domestic and international clients, with an emphasis on review of individual and corporate tax legislation, taxes and contributions in general, foreign investments, double taxation treaties, transfer pricing, and cost sharing issues.

She has published several articles in Brazil and abroad, including in the following publications: The Journal of International Taxation, Latin America Law & Business Report, Revista Dialética de Tax Law, and the book titled “Rateio de Despesas no Direito Tributário”, 2nd edition, published by Editora Quartier Latin, 2018.


Portuguese and English.


International Bar Association (IBA)


LLB from University of São Paulo (USP) – 1990. 
Specialization Degree in Tax Law from Pontifical Catholic University of São Paulo (PUC-SP) – 1999
LLM in International Tax Law from University of São Paulo (USP) – 2004.

Lawyer Rankings

Brazil > Tax

(Leading individuals)

Luciana Rosanova GalhardoPinheiro Neto Advogados

Pinheiro Neto Advogados‘ first-rate team is led by highly regarded tax litigator Sérgio Farina Filho, who has been a partner at the firm since 1993. The expertise within the overall group is equally deep, with a strong mix of experience and youth, covering the full range of direct and indirect tax issues. The team’s expertise also extends to the related areas of social security and customs. Among the partners, Luciana Rosanova GalhardoLuiz Roberto Peroba Barbosa and Giancarlo Chamma Matarazzo are names of note, often equally comfortable on disputes as they are consulting. Cristiane Matsumoto adds weight on the social security side. Key litigators include Marcelo Marques RoncagliaTércio Chiavassa and Rio-based partner Carlos Henrique Tranjan Bechara. The recently promoted Ana Carolina Fernandes Carpinetti is also singled out for praise.