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 Department. Taxation; litigation; capital gains tax; federal taxes; transfer pricing; international taxation; taxplanning; tax treaties. Clients: Johnson & Johnson, MeadWestvaco; Delphi, LG, Light, Gmac.




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.


Portuguese and English


Member of IBA – International Bar Association.


LLB from São Paulo University School of Law (1990), Specialization Degree in Tax Law from the São Paulo Catholic University in São Paulo – PUC – SP (1999), and LLM in International Tax Law from the São Paulo University of Law (2004).

Lawyer Rankings

Brazil > Tax

(Leading individuals)

Luciana Rosanova GalhardoPinheiro Neto Advogados

The recommended tax department at Pinheiro Neto Advogados is led by senior partner Sérgio Farina Filho. The sizeable team acts for well-known companies in contentious and non-contentious tax matters. Of particular note is the firm’s strong experience in transfer pricing and payroll taxation. Highlights among social security expert Cristiane Ianagui Matsumoto Gago‘s recent workload include her representation of Kirton Bank in a challenge by the tax authorities to the bank’s profit share plan. In a case involving discussions of goodwill tax amortisation, Luciana Rosanova Galhardo and a team secured a favourable decision for client Serasa, which cancelled the tax authorities’ assessment in full. Carlos Henrique Tranjan Bechara and Mauro Berenholc combine expertise in tax, international trade and customs; Emir Nunes de Oliveira Neto has a focus on direct tax; and Diego Caldas Rivas de Simone has a broad tax consultancy and litigation practice. Other leading figures in the team include Luiz Roberto Peroba Barbosa, Ricardo Luiz Becker and Marcelo Marques Roncaglia.