Firm Profile > Cascione Pulino Boulos Advogados > Sao Paulo, Brazil

Cascione Pulino Boulos Advogados
AVENDIA BRIGADEIRO FARIA LIMA, 4.440, 14TH FLOOR
SÃO PAULO, SP 04538-132
Brazil

Corporate and M&A Tier 3

With professionals who are ‘available and committed to obtaining the best transaction for the client‘, Cascione Pulino Boulos Advogados quickly established itself as a serious firm for M&A in Brazil. The firm stands out for the breadth of its expertise, which makes it a popular choice for clients – including major players in their respective sectors – in large deals, including in complex distressed M&A. Its sector specialisms are equally broad, with the team’s recent transactions involving companies in the financial services, healthcare, education and infrastructure industries, to name a few. Also of note is the firm’s activity in the start-ups space, particularly in deals involving fintech companies. The corporate and M&A group is jointly led by Eduardo Taleb Boulos and Milana Antoniolli Martins, each of whom have strong experience in M&A, joint ventures and reorganisations, as well as corporate disputes. Luiz Eduardo Malta Corradini and Guilherme Bertolini – who was promoted to partner in 2020 – are also noted. The team was further strengthened in September 2021 with the hire of company law and M&A specialist Brunno Morette from NBF|A - Neiva Barros & Figueiró, Sociedade de Advogados.

Practice head(s):

Eduardo Boulos; Milana Martins

Testimonials

Technical capacity combined with commitment, which conveys confidence to customers. Experience in structuring complex transactions which allows us to overcome business impasses. Interpersonal skills of the senior team to conduct conflicting negotiations and difficult clients.

Agility in performance, expertise in asset license / acquisition operations and negotiations with other parties. Eduardo Boulos Guilherme Bertolini.’

Experienced staff, available and committed to obtaining the best transaction for the client. Luiz Eduardo Corradini had an outstanding performance in our M&A project. An agile lawyer who understands the client’s needs and works to implement them in a creative way and with legal certainty.’

Technical knowledge, response speed and price. Milana and Luiz are recommended.’

Multidisciplinary team, above-average commitment, support and availability to discuss aspects that are not strictly legal. Guilherme Bertolini – extremely available, kind, ultra committed, knows how to conduct meetings with several stakeholders, multidisciplinary, good synthesis capacity and ease of explaining complex legal issues to a more lay audience.’

Key clients

Raízen

Carrefour

Korber

IG4 Capital

Swiss Re

Neon Pagamentos

Cosan Lubrificantes

Gerdau Group

Banco Montepio

Instituto Mantenedor de Ensino Superior

Chiesi Farmacêutica

Hyva Holding

Google

Lime

QuintoAndar

Dafiti

JTB Group

Banking and finance Tier 4

Banking and payments regulatory advice are core areas for Cascione Pulino Boulos Advogados' well-regarded team. The firm's expertise extends to the fintech industry, where it represents banks and technology providers on the full range of issues, including partnership agreements. Marcelo Padua Lima is especially active on the regulatory and payments side, and is also experienced in foreign investment and foreign exchange regulation. Founding partner Fábio de Souza Aranha Cascione is the main contact for domestic and cross-border transactions, including syndicated loans and project finance.

Practice head(s):

Fábio de Souza Aranha Cascione; Marcelo Padua Lima

Testimonials

‘Cascione’s team work in close partnership with us. They know our business, which makes it easier to explain new issues and obtain better answers.’

‘The firm has a team that specializes in banking and payments. They are able to provide us with quality, specialized and assertive advice, considering the large grey area that permeates the legal/regulating environment of the means of payments. There are few firms in the market that have this practice that meets the demand of my company.’

‘Marcelo Padua Lima has extensive knowledge of our sector, providing excellent quality and agile advice.’

Key clients

Google Brasil Pagamentos

HSBC Brasil  – Banco de Investimento

Leroy Merlin Companhia Brasileira de Bricolagem

Bom Negócio Atividades de Internet  (OLX)

Hash Lab Soluções Pagamentos

Banco Votorantim

Caixa Econômica Federal

MovilePay

99 Tecnologia

Capital markets Tier 4

Cascione Pulino Boulos Advogados is noted for its strong track record in debt capital markets, where it represents issuers and underwriters. The firm has good experience of agribusiness and real estate-related securitisations, as well as more general public and private debt offerings. This is complemented by strong expertise on the restructuring side, and in cross-border mandates. Fábio de Souza Aranha Cascione has good credentials in the market, having worked for and within the banking industry for nearly 30 years. Former partner Diego Gonçalves Coelho left to establish his own firm.

Practice head(s):

Fabio de Souza Aranha Cascione

Testimonials

The office stands out for the intense involvement of the partners in the cases. I would highlight Fábio Cascione.’

Key clients

Banco Votorantim

Caixa Econômica Federal

Banco do Brasil

Banco Itaú BBA

Caramuru Alimentos

FAR – Fator Administração de Recursos

BTG Pactual

RB Capital

ISEC Group

Gaia Group

Granja Faria

Kinea Investimentos

Éxes

Bioenergética Vale do Paracatu – BEVAP

Projects and infrastructure Tier 4

Cascione Pulino Boulos Advogados provides assistance to a diverse roster of domestic and international clients in project finance, development and M&A transactions involving infrastructure companies and assets. Key figures in the practice include Eduardo Juaçaba, who has a strong background in corporate law and M&A deals, and Caio de Souza Loureiro, who specialises in regulatory matters, bidding proceedings and privatisation projects. Luana Komatsu Falkenburger joined the firm from Dias Carneiro Advogados.

Real estate Tier 4

Cascione Pulino Boulos Advogados has an active presence in the market, particularly in relation to capital markets and finance work. Regular areas of work for the team include advising on the issuance of Real Estate Receivables Certificates (CRI) and the formation of investment funds, where it represents a mixture of banks and funds. The firm also has a good track record assisting investors, such as as Alianza Investimentos, on acquisitions and development projects. Fábio de Souza Aranha Cascione has sole lead of the practice following the departure of partner Diego Gonçalves Coelho. Bruno Sant Anna Fioratti is also active in this space.

Practice head(s):

Fábio de Souza Aranha Cascione

Testimonials

‘The services were provided in a clear and objective way. The team was able to understand the needs of the project and sought innovative solutions to achieve the results.’

‘They give very complete support and know the topic very technically.’

‘Bruno Sant Anna Fioratti is an excellent professional.’

Key clients

Banco Votorantim S.A. e Votorantim Asset Management DTVM

Alianza Investimentos

FAR – Fator Administração de Recursos

Banco do Brasil

Itaú BBA

Caixa Econômica Federal

Gaia Securitizadora

Guide Investimentos

JPS Habitação e Comércio

TP Industrial de Pneus Brasil

Tax advisory Tier 4

Cascione Pulino Boulos Advogados fields a team of 'super attentive and qualified lawyers', which offer a broad mix of consultancy and litigation advice on direct and indirect tax. The firm represents clients from across a range of industries, including private equity funds, well-established infrastructure, logistics and oil and gas companies, as well as technology start-ups. Luca Priolli Salvoni has a multidisciplinary focus that covers contentious and non-contentious issues, including social security, M&A and corporate reorganisations. Rafael Vega Possebon's main focus is on tax litigation, but he also provides consulting support.

Practice head(s):

Luca Priolli Salvoni; Rafael Vega Possebon

Testimonials

‘We work predominantly with one partner whose key strengths are his technical knowledge, people and communication skills and his in-depth knowledge of our business and industry.’

‘The firm has deep knowledge of the company’s and the economic group’s  activities. It has initiative and suggests measures to reduce the tax burden based on updates in legislation and jurisprudence. They follow very well the initiatives generated internally and meet competently and consistently all consulting demands.’

‘Super attentive and qualified lawyers. Technically very good and give clear and accurate information.’

‘Luca Salvoni is excellent in tax planning, and acts with partnership and commitment. Rafael Vega is very good in tax processes and highly reliable. Ligia Hayashi is very active as a partner, and very available.’

‘The firm’s outstanding legal knowledge, ethics and diligence in all processes in which it sponsors, as well as its total commitment to the client’s needs, always guided by legislation and the best practices in the market and compliance, are the differentials.’

Dr Luca Salvoni is a specialist and knowledgeable about the tax process. Dr. Gabriel Baccarini is a specialist and knowledgeable in administrative and tax procedures.’

I’d highlight Luca Salvoni and Rafael Vega for their technical quality, communication skills and partnership in simple and complex situations.’

Key clients

Prumo Logistica

Açu Petroleo

Sofape Fabricante de Filtros

Pirelli Pneus

Editora Planeta Deagostini do Brasil

Gavea Investimentos

IG4 Capital Investimentos

Muxi Tecnologia em Pagamentos

Grupo Idid

Rocha Terminais

Porto do Açu

C&A

Kerui

Grupo Folha

TMT: Tech, innovation and digital business Tier 4

With a special focus on financial and payment technologies, Cascione Pulino Boulos Advogados is seen with great regularity acting for start-ups and fintech clients. Advising on the structuring of e-commerce and new financial products and services are strong points for the department, which is also routinely engaged in compliance and regulatory matters. Founding partner Fabio Cascione is recognised for his experience in banking and financial matters. Marcelo Padua Lima receives instructions from online marketplaces and e-commerce clients, while tech companies and financial institutions seek Aaron Papa de Morais's legal support on a regular basis.

Practice head(s):

Fabio Cascione; Marcelo Padua Lima

Testimonials

‘Very high knowledge of subjects, including the newest topics on the market.’

‘Aaron Papa de Morais and Marcelo Padua Lima are excellent lawyers.’

Key clients

Google Brasil Pagamentos

Sherwin Williams do Brasil

In Loco Tecnologia da Informação

Interbrok Corretores Internacionais de Seguros

TRUMPF Máquinas Indústria e Comércio

Leroy Merlin Companhia Brasileira de Bricolagem

Bom Negócio Atividades de Internet (OLX)

Hash Lab Soluções Pagamentos

99 Tecnologia

Raia Drogasil

Competition and antitrust Tier 5

Cascione Pulino Boulos Advogados 'offers a high level of service both in time and in quality'. 'Excellent lawyer' Denise Junqueira has quickly established a prominent antitrust practice since her arrival at the firm in 2018; under her leadership, the department continues to win new clients, which seek advice on merger clearance, investigations and general antitrust matters. Corporate and competition law partner Guilherme Bertolini is another name to note, and Maíra Isabel Saldanha Rodrigues and Caroline Tie Tanaka are key associates in the team.

Practice head(s):

Denise Junqueira

Testimonials

Great expertise on the part of partner Denise, who helped us understand risks within a product acquisition operation.’

Denise participated directly in all discussions and negotiations. She has always sought to understand the market in which the company is located and what would be the obstacles to putting the operation on its feet. Denise always maintained a posture of great relevance, which brought the certainty that the path is being followed in the correct way.’

Team with high technical skills and deep knowledge of the processes. The office offers a high level of service both in time and in quality. Very attentive staff and quick responses.’

Denise Junqueira – great technical knowledge and excellent ability to understand the client. Maíra Isabel Saldanha Rodrigues – great technical knowledge, clear communication, high level service. Caroline Tanaka – strong skill in the treatment of information, transforming it into data that is easy to understand and speed in response.’

I have worked with Denise Junqueira and found her to be an excellent lawyer and on top of developments in the law and in its administration.’

The firm demonstrated full mastery of the issues surrounding the topic, which was instrumental in assisting the Sercomtel team on the information that would be necessary for a lawsuit before CADE.’

Denise Junqueira, answered brilliantly and with compatible knowledge. Dra. Maíra Isabel Saldanha Rodrigues, answered very promptly and demonstrated a lot of knowledge and technical preparation.’

Their approach is very practical, in addition to having a very deep knowledge, which makes us calm about the decision to make.’

Key clients

IG4 Capital

Fundo Bordeaux

Total Eren

Qualicaps

Sunset Group

Gerdau

Sofape (TECFIL)

Raízen

Dispute Resolution: Litigation Tier 7

Domestic and foreign clients turn to Cascione Pulino Boulos Advogados for assistance with administrative proceedings and judicial disputes related to consumer rights, commercial agreements, IP and public law-related matters. In particular, public law disputes are a key area of activity for co-head Renato Moraes. Leonardo Espíndola and Tatiana Kauffmann also specialise in litigation, as well as alternative dispute resolution methods.

Practice head(s):

Renato Moraes; Leonardo Espíndola

Testimonials

‘I am always assisted in a very personal and close way. The involvement of partners in the day-to-day business is certainly a huge differential. All lawyers are very technical and always make me feel confident about the decisions made.’

‘Cascione is a firm of young people who bring creative and innovative solutions. Renato Moraes, the partner, is excellent. He has answers to all my questions and never leaves me unattended. He is present, involved and always makes me feel very secure.’

‘Tatiana Kauffmann accompanies me on a daily basis. An exceptional lawyer, she always answers me promptly, answers my questions correctly and it is evident that she understands a lot about the business.’

‘Very practical approach and high technical knowledge.’

‘Renato Moraes is an exceptional professional, always available and with extensive technical knowledge.’

Key clients

Itafos Mineração e Fertilizantes

Raízen Araraquara Açúcar e Álcool

RB Capital

Log-In Logística Intermodal

Som Maior Áudio e Vídeo

Weener Indústria Plástica

Cargill Agrícola

Swissport Brasil

Starboard Restructuring Partners

Logitecth do Brasil Comercio de Acessoria de Informática

Banco Santander (Brasil)

PDV Loteamento e Empreendimentos Imobiliários

PVH Brasil projetos renováveis

Sherwin-Williams do Brasil Indústria e Comércio

Telefônica Brasil

The Valspar Corporation

Rossi Residencial

Caixa Econômica Federal

Euro Pneus Comercial

Beta 48 Incorporação

Dover Fueling Solutions

Cascione Pulino Boulos Advogados is an independent full-service law firm that provides the highest quality legal services to domestic and foreign clients active in all major sectors of the Brazilian economy.

Areas of practice

Administrative Law & Regulatory:  the firm has extensive experience with governmental authorities and is qualified to meet its clients’ demands concerning their projects whenever the engagement of the public sector as a client, regulator or as a business partner is required. In addition to advising its clients in various administrative law and regulatory matters, the firm offers many years of expertise accumulated in the structuring and modeling of concessions and public-private partnerships for both private companies and governments. The team also represents national and foreign clients before regulatory agencies in the context of transactions, of the ordinary course of their businesses and in litigation matters.

Aviation & Aircraft Finance: the firm relies on highly qualified professionals, with vast market experience and deep knowledge of the business and technical aspects of the industry, allowing it to meet a broad scope of its client’s legal and commercial needs, as well as supporting them in the strategy of each transaction. The firm assists foreign and local clients in a wide range of cross-border and domestic transactions, such as complex aircraft and engine financing, securitization and development of complex corporate structures to set up business in Brazil. It usually advises export credit agencies – ECA, multinational banks, lenders, financiers, and global lessors. It has also represented lessors, investors, banks and important creditors in relevant airline debt restructuring and bankruptcy processes, both in and out of court and liquidation procedures.

Capital markets: the firm is recognized for its out-of-the-box-thinking and multidisciplinary approach to capital markets transactions and for its expediency and ability to handle several different transactions simultaneously. Considered by clients to be ‘among the top five firms in the country for securitizations’, the team is known for providing fast and precise responses regarding project and real estate finance issues.

Competition & Antitrust Law: the firm advises clients on merger filings, compliance programs, antitrust investigations and antitrust issues in general. The team is admired for providing leading companies with strategic preventive counseling on competition law matters, as well as structuring effective compliance programs. It has been involved in the annulment of one of the most important antitrust penalties imposed in Brazil.

Contracts: the firm’s team is experienced in assisting national and international clients in a wide range of contracts. It is constantly involved throughout relevant moments of the formation, performance, and resolution of conflicts of important contracts. In the formation of agreements, the firm assists clients in the negotiation of term sheets, memorandums of understanding and final documents. During the performance of the rights and obligations of contracts, the firm assists clients in legal issues and negotiations. Finally, the firm also helps clients with contract-related disputes.

Corporate DisputesActing in cooperation with the Litigation team, the firm provides state-of-the-art strategic advice on corporate disputes at pre-litigation and litigation states, whether before administrative or arbitration courts. The firm seeks sophisticated and efficient solutions for solving corporate disputes involving conflicts between minority and majority shareholders, abuse of controlling power, corporate governance, internal board of directors’ rules, administrative and audit councils and other related matters.

Corporate, M&A and Private Equity: the firm represents resident and non-resident clients in many sectors of the economy. Recently, the firm has been heavily involved in deals relating to insurance, plastics, food, infrastructure and retail in general. The corporate practice of the firm advises entities doing business in Brazil on complex deals and negotiations, and is prepared to tackle challenging legal issues arising from the intricate local regulatory environment. The M&A practice of the firm covers equity deals, asset deals and joint ventures in general.

Banking and finance: the firm is very active in assisting clients in all relevant aspects of banking and financial transactions. The team has notable knowledge and strong experience in cross-border transactions, involving complex banking and finance issues and regulatory work.

Doing Business in Brazil: the firm provides complete advice to foreign clients on matters related to the legal and fiscal structuring of their business in Brazil. With its full-service capability, the firm offers end-to-end advice, from corporate, tax, labor, environmental and regulatory organization to conducting audit processes. The firm assists its clients in the incorporation of legal entities in Brazil,  registration of foreign investments with the Central Bank of Brazil and in the planning and implementation of corporate structures, mergers, acquisitions, spin-offs, and transformations.

Environment & Natural Resources: the firm advises clients on administrative proceedings, litigation, enforcement, and legislative matters. Its team has an on-the-ground understanding of legislative and regulatory developments of environmental law at the federal, state and local levels. Cascione draws on broad experience to handle all types of complex environmental, resources, occupational health and safety, and product safety issues for clients across a variety of industries. The firm helps clients navigate legal and regulatory requirements as well as to resolve environmental, regulatory, and commercial disputes that arise throughout Brazil, particularly on who to manage the environmental issues and associated risks that arise in the course of clients’ corporate transactions and capital markets activities.

Infrastructure and energy: the firm has been involved in some of the most important infrastructure transactions in Brazil in years and regularly advises clients on public biddings, PPPs and regulatory issues in many sectors of the economy. Regarding structured finance matters, the team advises clients on project finance deals, covering all relevant legal, regulatory and negotiable aspects involved in such transactions.

Insurance: the firm is recognized for its insurance law practice. The team has many years of experience in advising and representing notable clients on the revision of their policies and contracts, on regulatory matters and M&A deals in the industry, ie: insurance, brokers, reinsurance, health insurance, private health plans, saving bonds and pension funds.

Labor and employment: the firm has broad experience in assisting clients in administrative and judicial proceedings, due diligence, cross-border hiring, employment policies, salary and benefit matters, incentive plans and bonus compensation.

Litigation and arbitration: the firm has extensive experience in representing clients in complex cases involving corporate law, banking law, civil law, competition law, public law, intellectual property, regulatory matters, consumer relations, and family law before state and federal courts, as well as in arbitration and mediation forums. The team also assists clients in the prevention and settlement of disputes.

Real estate: the firm assists clients in the acquisition, financing, and lease of real estate properties. The real estate practice team is also very active in working with capital market structures created to fund real estate projects, including receivables certificates and real estate funds.

Tax: the tax practice of the firm has broad experience in providing consultancy to local and international clients in all areas of business, as well as representing clients in administrative and judicial tax proceedings (tax litigation). The team is business-oriented, ethical and extremely responsive.

Technology, Innovation and Data Protection: the firm advises its clients on the development of new products and services (especially in the virtual environment), compliance with data protection regulation and administrative and civil representation, as applicable. With a highly specialized and multidisciplinary team, the firm built a relevant track record, operating with participants of a variety of different sectors, including retail, e-commerce and technology companies. The firm’s experience and diversified client portfolio permit consulting efficiently and technically any type of demand which involves technology, innovation and data protection.

Trade Remedies & Foreign Trade:  the firm’s team represents its clients’ interests before governmental agencies and international organizations. It provides sophisticated and agile legal advising on legal opinions, participation in trade remedy investigations, consulting in customs issues, negotiation of international contracts in general, among other relevant matters of international scope.

White-Collar Crime: the team works in a customized way, aligning the best and most innovative practices of criminal and procedural defense, with an interdisciplinary strategic approach. The firm serves individuals and corporations in highly complex issues in the areas of defensive litigation, prosecution assistance, and consultancy.

Department Name Email Telephone
Marketing Letícia de Nadai ldenadai@cascione.com.br +55 11 3165 3071
Photo Name Position Profile
Mrs Milana Antoniolli Martins  photo Mrs Milana Antoniolli Martins Partner of Cascione Pulino Boulos Advogados
Mr Leonardo Avelar  photo Mr Leonardo Avelar Partner
Mr Gabriel Baccarini  photo Mr Gabriel Baccarini ASSOCIATE
 Letícia Becker Tavares  photo Letícia Becker Tavares Associate
Mr Guilherme Bertolini  photo Mr Guilherme Bertolini Associate
Miss Maria Julia Boscolo  photo Miss Maria Julia Boscolo Associate
 Francisco Brandão Filho  photo Francisco Brandão Filho Associate
 Augusto César Rodrigues  photo Augusto César Rodrigues Partner of Cascione, Pulino, Boulos & Santos Advogados
Mrs Carolina Caiado  photo Mrs Carolina Caiado Partner
Mr Paulo Campana Filho  photo Mr Paulo Campana Filho Partner
Mr Alexys Campos Lazarou  photo Mr Alexys Campos Lazarou Associate
 Débora Catalano Galego  photo Débora Catalano Galego Associate
Mr Luiz Corradini  photo Mr Luiz Corradini Associate
Mr Helton Costa  photo Mr Helton Costa Associate.
Miss Karina Ferraz Deorio  photo Miss Karina Ferraz Deorio Associate
Miss Isabela Franco  photo Miss Isabela Franco Associate
 Diego Gonçalves Coelho  photo Diego Gonçalves Coelho Partner
Miss Ligia Hayashi  photo Miss Ligia Hayashi Associate
 Kook Hwa Chung Júnior  photo Kook Hwa Chung Júnior Associate
 Maíra Isabel Saldanha Rodrigues  photo Maíra Isabel Saldanha Rodrigues Associate
Mrs Denise Junqueira  photo Mrs Denise Junqueira Partner
Mr Maximilian Kiderlen Fritz  photo Mr Maximilian Kiderlen Fritz Associate
Miss Taisa Mariano  photo Miss Taisa Mariano Associate
Mr Lucas Markan Vasconcelos  photo Mr Lucas Markan Vasconcelos Associate.
Mr Bruno Maschietto Lauria  photo Mr Bruno Maschietto Lauria
Mr Renato Moraes  photo Mr Renato Moraes Partner
Mr Norlan Navarro  photo Mr Norlan Navarro Associate
Mr Rodrigo Nunes  photo Mr Rodrigo Nunes Partner
Mr Felipe Oliveira Carmona  photo Mr Felipe Oliveira Carmona Associate
Mrs Paola Oliveira Lima  photo Mrs Paola Oliveira Lima Associate
Mr Marcelo Padua Lima  photo Mr Marcelo Padua Lima Associate
Miss Ananda Palazzin de Almeida  photo Miss Ananda Palazzin de Almeida Associate
Mr Aaron Papa de Morais  photo Mr Aaron Papa de Morais Associate
 Jéssica Passarini Messias  photo Jéssica Passarini Messias Associate
Mr Luca Priolli Salvoni  photo Mr Luca Priolli Salvoni Partner of Cascione, Pullino, Boulos & Santos Advogados.
Mr Marcos Vinicius Pulino  photo Mr Marcos Vinicius Pulino Partner of Cascione Pulino Boulos Advogados
Miss Helena Sampaio Galvani  photo Miss Helena Sampaio Galvani Associate
Mr Bruno Sant Anna Fioratti  photo Mr Bruno Sant Anna Fioratti Associate
Miss Maria Eduarda Scott  photo Miss Maria Eduarda Scott Associate
 Eric Simões Visini  photo Eric Simões Visini Associate
Mr Eduardo Taleb Boulos  photo Mr Eduardo Taleb Boulos Partner of Cascione, Pulino, Boulos & Santos Advogados.
Miss Victoria Vaccari Villela Boacnin  photo Miss Victoria Vaccari Villela Boacnin Associate
Mrs Cynthia Valle Goulart Pessoa  photo Mrs Cynthia Valle Goulart Pessoa Associate
Mr Rafael Vega Possebon  photo Mr Rafael Vega Possebon Associate
Miss Rafaela Vieira de Mello Pepe  photo Miss Rafaela Vieira de Mello Pepe Associate
 Fábio de Souza Aranha Cascione  photo Fábio de Souza Aranha Cascione Partner of Cascione Pulino Boulos Advogados
Fee-earners : 80
Total staff : 102
English (fluent)
Portuguese
Spanish
IBA (International Bar Association)