Mr Mauro Berenholc > Pinheiro Neto Advogados > Sao Paulo, Brazil > Lawyer Profile

Pinheiro Neto Advogados
SÃO PAULO, SP 01455-906
Mauro Berenholc photo

Work Department

Tax Group. International trade, customs and tax.




Foreign associate – Linklaters, London (1994/95).
Partner of Pinheiro Neto Advogados since 2000, where he is the co-head of the International Trade and Customs Law Practice.

Mauro Berenholc advises domestic and international companies and associations from different economic sectors on issues related to international trade, tax and customs law. Mauro has extensive experience in conducting complex administrative and judicial proceedings in these areas. He represented the interests of domestic industry clients in a litigation case before the WTO dispute settlement body, and also served as tax expert witness in an administrative proceeding with the U.S. Department of Commerce. 


Portuguese English Spanish


IBA – International Bar Association: President of the International Trade & Customs Law Committee in the 2012/2013 biennium – 01/2012 – 12/2013


LL.B., University of São Paulo Law School (1989). LL.M. in International, European and Commercial Law, University of Kent, UK (1994).

Lawyer Rankings

Brazil > International trade and customs

(Leading individuals)

Mauro BerenholcPinheiro Neto Advogados

With a long history in the Brazilian market, Pinheiro Neto Advogados has established a leading international trade practice. It regularly has a hand in trade remedy investigations in Brazil, and has vast experience in investigations abroad. Customs and WTO cases are also a regular feature of the team’s workload. A team led by Mauro Berenholc and Renê Guilherme Medrado advised Brazilian automotive industry association ANFAVEA in the appellate review stage of a complaint brought by the EU and Japan concerning the INNOVAR-AUTO incentive programme. Elsewhere, Medrado advised Tetra Pak in an administrative proceeding initiated by Colombia to investigate imports of certain packaging material originating from Brazil. Associates making a mark in the team include senior associate Luiz Fernando Dalle Luche Machado.

Brazil > Tax

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.