Martinelli Advogados has strengthened its Tax practice with the arrival of two new partners, expanding the firm’s capabilities in Rio de Janeiro and Pernambuco and responding to growing demand for tax advice that is more closely integrated with business decision-making.
Cecília Aragão Costa joins the firm in Recife, while Fernanda Moraes strengthens the team in Rio de Janeiro.
The two appointments enhance the seniority of Martinelli’s Tax practice in regions with distinct economic dynamics. They form part of the firm’s strategy to reinforce its presence in key markets for clients navigating an evolving tax environment marked by regulatory change, corporate reorganisations and the need to anticipate the business implications of Brazil’s tax reform.
In Pernambuco, the arrival of Cecília Aragão Costa strengthens the firm’s ability to advise companies operating or investing in Brazil’s Northeast region. In this market, decisions involving tax incentives, industrial expansion, investment structuring and supply-chain reorganisation increasingly require an integrated understanding of taxation, regulation and business strategy.
With more than 14 years of experience in tax advisory, Cecília advises on direct and indirect taxation, tax incentives and international taxation. Her experience includes tax planning for corporate reorganisations, transaction structuring, identification of tax credits, and applications for state and federal tax incentives. She advises companies in the industrial, transportation and logistics, infrastructure, retail and consumer, and healthcare sectors.
In Rio de Janeiro, the arrival of Fernanda Moraes strengthens the firm’s presence in a market that is home to companies operating in capital-intensive sectors, including infrastructure, energy, industry and services. In these sectors, tax decisions have a direct impact on cash flow, operating structures and long-term planning.
With more than 18 years of experience in tax advisory, Fernanda advises Brazilian and multinational companies. Her practice includes tax planning, tax credit recovery, tax incentives, and matters involving federal, state and municipal taxes. She also brings significant leadership experience, having led teams and coordinated projects for clients across a range of industries.
The appointments come at a time when Brazil’s tax reform is moving beyond the legislative sphere and becoming an operational priority for companies. Business models, supply chains, investments, contracts, systems, pricing structures and corporate arrangements are increasingly being reassessed in light of the new tax landscape.
Against this backdrop, demand is growing for advisers capable of going beyond statutory interpretation and understanding how tax changes affect broader business decisions.
For Martinelli, strengthening its Tax teams in Rio de Janeiro and Recife enhances the firm’s ability to advise clients close to their markets and economic realities, while further expanding its presence beyond Brazil’s traditional centres of corporate legal practice.
The appointments are also part of a broader initiative to strengthen Martinelli’s platform across different regions of the country, increasing seniority and specialisation in practice areas directly connected to the strategic decisions of companies and investors.
