Mariana Correia Pereira – GC Powerlist
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Brazil 2026

Energy and utilities

Mariana Correia Pereira

Legal director | Vale

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Brazil 2026

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Mariana Correia Pereira

Legal director | Vale

Career Biography

Mariana Correia Pereira is a Legal Director, Tax Controversy and Environment with twenty-two years of in-house legal experience, focusing on strategic tax litigation, regulatory matters and sustainability-driven tax policy discussions. Her practice combines sophisticated dispute management with a business-oriented approach, supporting corporate decision-making in highly complex and regulated environments.

She leads strategic tax controversy matters and develops innovative litigation risk management frameworks designed to provide greater predictability for the business while supporting long-term strategic planning. Her work is strongly connected to governance, risk assessment and the integration of legal strategy into key business decisions, acting as a trusted partner to leadership teams in navigating complex tax and regulatory scenarios.

Mariana also plays an active role in institutional and multi-stakeholder engagement, representing the company before relevant international and industry associations, including International Council on Mining and Metals, Extractive Industries Transparency Initiative, International Tax and Investment Center, Grupo de Estudos Tributários Aplicados and Instituto Brasileiro de Mineração. Through these forums, she contributes to discussions aimed at building safer, more transparent and sustainable business environments, with a particular focus on the role of taxation as a sustainability and governance tool.

Her experience includes active participation in the development and discussion of emerging tax policies, working collaboratively with peers, companies, law firms and institutions to help shape constructive and balanced solutions for evolving regulatory and tax frameworks. She maintains strong partnerships with external counsel, coordinating complex matters and fostering strategic alignment between in-house and outside legal teams to ensure high-quality, business-oriented solutions.

She also has extensive interaction with tax authorities at municipal, state and federal levels, fostering productive institutional dialogue and contributing to the resolution of complex matters involving multiple stakeholders. In addition to her technical practice, Mariana is dedicated to people management and leadership, coordinating diverse teams and promoting collaborative and inclusive working environments. She values the development of talent and the creation of high-performing teams aligned with business objectives and ethical standards. Mariana is actively engaged in academic debates, conferences and professional events related to tax law, sustainability and public policy. Through these activities, she contributes to discussions surrounding the evolution and modernization of Brazilian law, particularly in areas involving tax controversy, international taxation and sustainability-related regulatory developments.

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