Mr Ciro Cesar Soriano de Oliveira > BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados > Sao Paulo, Brazil > Lawyer Profile

BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados
215, CJ. 11
04552-060 SÃO PAULO - SP

Work Department



Founding partner


Solid experience with direct taxation, foreign investment, and corporate restructuring accumulated over twenty years, beginning with work at a large auditing firm. Strong performance in analysis of tax issues related to contract drafting and tax litigation.

Ciro has been working with tax law for almost three decades (since 1992), with practice in consulting and tax litigation related to federal, state and municipal taxes, as well as business advisor related to tax and legal matters.




  • Brazilian Bar Association – São Paulo Branch (OAB/SP nº 136.171). Effective member of Tax Committee for the 2016-2018 period.
  • Brazilian Tax Law Institute (IBDT).
  • Member of Taxes Committee of Brazilian Institute of Finance Executives (IBEF)


  • J.D. (1993) from Universidade de São Paulo Law School (USP).
  • MBA in Business and Economics from Fundação Instituto de Pesquisas Econômicas (FIPE), Universidade de São Paulo Business School(2001).
  • MBA from Fundação Dom Cabral. (2013).
  • Executive LLM Business and Corporate Law by CEU Law School. (Centro de Extensão Universitária, 2018) .
  • Disruptive Business Models, Short Programm by AESE Business School, Lisboa. (2019).
  • Mergers and Acquisitions – synergy, leadership and culture in the post-merger, ISE Business School, São Paulo, in association with IESE Business School of Navarra. (2019).

Lawyer Rankings

Brazil > Tax

BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados is a high-level tax boutique offering a strong mix of tax consulting and litigation support. Clients come from a broad range of sectors, including IT, chemicals, pharmaceuticals, pulp and paper, manufacturing and energy. Tax litigation remains high on the agenda, with clients regularly represented at the local, state and federal levels. The firm also advises on negotiating special tax regimes with the authorities, and the structuring of inbound and outbound investments. José Luis Ribeiro Brazuna, Cristiano Frederico Ruschmann and Ciro César Soriano de Oliveira have all established strong reputations.