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GVBG - Gentil Monteiro Vicentini Beringhs e Gil Sociedade de Advogados5 practice areasView profile -
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Abreu Goulart Santos Freitas & Megozzi Advogados is a tax boutique from Rio de Janeiro that focuses on tax litigation matters. It offers services including direct and indirect taxation, transfer pricing, judicial and administrative litigation, tax planning, due diligences, and tax credit recovery. The team’s clientele comes from a wide range of sectors, including the retail industries, insurance, and education.
One recent example of its work saw the firm handle more than 300 new cases with an aggregate value of over R$3 billion. Further details of cases remain confidential.
During the research period, the firm welcomed Rodrigo Escobar and Guilherme Maia from Magro Advogados, as well as Joana Gayoso from Osório Fernandes Advogados and Raphael Aguiar Mihaliuc from Barros de Arruda Advogados.
Founded by Luciana Aguiar, Alexandre Monteiro and Francisco Lisboa Moreira, former partners of Bocater Camargo Costa e Silva Rodrigues Advogados, ALMA Law focuses mainly on tax, regulatory (especially within the energy sector), corporate, capital markets and M&A matters. The firm is engaged in complex national and cross-border cases, both on litigation and advisory matters. Its specialty focus is on assisting clients from the renewable energy sector.
During the research period the team assisted Vibra Energia in various disputes before the Brazilian tax tribunals and administrative authorities. One instance includes representation in a judicial dispute aiming to recover ICMS (VAT) collected in advance by the company. The firm developed a judicial strategy to recover the ICMS collected in advance over a presumed basis (tax substitution) when the arbitrated calculation basis was higher than actual sales price. Additionally, the team was hired to challenge the constitutionality of a fine imposed in case compensation by a taxpayer (between tax credits and liabilities) is not admitted by Federal Government.
Client feedback
“I believe their main attributes are related to their unique knowledge of the market and on the way we do business. They are more like long-term partners as they usually anticipate ways to maximise our efficiency. Their view on the business is actually what differentiates them from the others.”
“ALMA Law, including their partners Alexandre Monteiro, Luciana Aguiar, Francisco Lisboa and Luiza Rangel, knows deeply our business and are a type of firm that combines (i) technical quality as well as (ii) partnering up with their clients. They can anticipate issues and find different opportunities for us in our long-standing relationship.”
“A very strong team which is composed by talented and engaged professionals. Moreover, ALMA is always thing ahead of the time. In fact, ALMA regularly provides singular solutions to complex cases.”
“Exceptionally strong in TP/international corporate tax.”
“Fantastic team, good prices, always ready.”
“Excellent technicians, fast, great price, good at consultancy and litigation. They are also strong in accounting aspects.”
The tax team at Almeida Advogados consists of highly experienced tax litigators. The firm regularly defends and represents clients in tax against State and Federal authorities. Its work includes challenging tax infraction notices (tax assessments) and helping clients file lawsuits that could set important precedents for the tax code. In addition, the practice covers administrative and judicial tax disputes regarding direct and indirect taxes including ISS, ICMS, IOF, PIS and COFINS, etc. Finally, the firm assists clients in tax planning and advisory.
During the research period the team represented Grupo RB by filing a lawsuit against the Federal Revenue Service of Brazil to demonstrate the violation of tax rules. The assistance helps guarantee the refund is performed.
Client feedback
“Almeida Advogados are good tax advisors that have helped us with our questions and requests.”
“The law firm provides new access to tax benefits when applicable to the oil business and is fast to follow through. Good knowledge on tax law. Always courteous.”
“They are very attentive on giving us direct feedback. They also always bring new solutions.”
“The legal office has great expertise in our sector, allowing the company to make safe and assertive decisions about tax incentives and the possibility of discussing the most correct and advantageous taxation for the market in which the company operates.”
Almeida Prado Marx Tesser & Flor Advogados is based in Manaus and Sao Paulo. The firm specialises in tax law, dedicated to the creation of new theses related to the Manaus’s Free Trade Zone, Western Amazon, and other Free Trade Areas. For more than a decade, it’s been working on recovery and reduction of tax liabilities, defending the rights of large taxpayers in Amazonas on matters related to direct and indirect municipal, state, and federal taxes.
The team was recently hired to provide a legal solution to Sociedade Fogas. The objective was to recognise the company’s right to deduct PIS and COFINS credits on essential and relevant supplies, as well as reduce the income tax burden. This case is ongoing.
During the research period the firm welcomed two new lawyers: Alessandra Bosquê from DD&L and Delcilene Rebouças from Caminha Advogados.
Araújo e Policastro Advogados is a tax focused law firm led by a team of highly specialized practitioners. They provide services such as litigation, advising, and other forms of legal aid. The firm prides itself on its personalized service, exceptional responsiveness, and attention to detail.
In the past year, Araújo e Policastro completed indirect and transactional tax work on a large cross-border project. They were able to attain favorable results for their client while also establishing new legal precedents. In another case, the firm worked on establishing a strategic definition to achieve favorable results for a high-profile client in the metal sector.
Although Maria Carolina Lopes Torres Fernandes and Rhode Lucy de Souza R. Von Jess Krause departed the firm last year, the team also welcomed Luiz Antonio Mont Alegre Filho, a Senior Associate, and Francisco Nogueira de Lima Neto, a Partner.
Client feedback
“Araújo e Policastro Advogados’s team is very senior and experienced. It’s definitely growing as well.”
The tax team of Araúz Advogados consists of a tax litigation department and a tax planning and consulting department. It supports clients in issuing legal opinions on tax doubts, analysing and structuring plans with the objective of minimising the tax impact on its operations. Key partners Gabriel Placha and Rodrigo Borba cover tax litigation and tax advisory respectively.
Details of the firm’s work and clients remains confidential.
Arrieiro Advogados is led by the Eduardo Arrieiro. The firm provides legal services to investment funds, companies, partners, shareholders, managers, family businesses, an startups, among others, in tax consulting, tax litigation, corporate law, M&A, business and succession planning, corporate governance, contracts, strategic litigation and arbitration.
During the research period the firm advised Associação Mineira de Supermercados (AMIS) by providing tax advice and defending the interests of the association against unconstitutional collection. The team was successful before the Court of Appeals of the State of Minas Gerais, in the second degree of jurisdiction. Its actions benefit hundreds of members, with values estimated in more than R$10 million.
Client feedback
“We always consult our advisors on any situations outside conventional business, and all times find combined solutions together with Arrieiro Papini Advogados, fast and effectively.”
“Competent and up-to-date professionals. Are good communicators, agile and efficient. Has a fair fee.”
Founded in 2011, ASBZ is a multidisciplinary law firm capable of offering legal solutions. The tax department adopts a systemic view that analyses tax issues with macroeconomic, operational, accounting, competition, financial, reputational, statistical and fiscal international issues. The team is focused on bringing innovation to the market.
During the research period the firm, in association with Neoway, created a platform (Kapi) that provides a new legal solution in the market. Kapi crosschecks the commercial partners’ information from clients with public databases in large scale and real time, identifying irregularities that could result in infractions, tax notices and other charges based on jointly responsibility. Additionally, the firm was involved in various pro bono work which clients such as Human Rights Watch, Make a Wish, Base and Instituto Devolver.
The firm recently welcomed two new senior associates: Marcela Camargo from Gaia Silva Gaede and Gabriela Grigoletto Araujo from Mattos Filho.
Client feedback
“Ownership, thinking out the box and challenging the status quo are their most strong attributes.”
“They are great on designing business models, incredible support.”
“Great availability, international.”
“Serious and personalised service.”
Ayres Ribeiro is a renowned firm with outposts in São Paulo and Belo Horizonte. The team is highly specialized in tax matters, providing services such as as tax risk assessments, tax planning and optimization, regulatory matters, direct and indirect taxation, and legal opinions. The department’s primary clientele including firms in the following sectors: food and beverage, agribusiness, mining, retail, energy, automobile, and insurance.
During the research cycle, Ayres Westin advised Heineken and analyzed the firm’s calculation of tax credits related to investment subsidies following recent legal changes in Brazil. Their work allowed the client to expand its business and required a detailed approach to ensure compliance and maximize tax benefits. Ayres Westin also carried out remittance work for another client, Idemia do Brasil. The firm conducted a detailed analysis for the purposes of remittances that resulted in significant tax savings for the client.
Ayres Westin welcomed a new partner, Guilherme Costa Val in the last year.
Client feedback
“Ayres Westin provided outstanding tax advisory services in a complex corporate restructuring and tax planning matter. Their work was technically excellent, detail-oriented, and clearly communicated throughout the process.”
“Ayres Westin’s attention to detail, deep technical knowledge, and clarity in analysis demonstrate a high level of professionalism and commitment.”
Azevedo Maia Advogados (AZM) offers tax assistance, including providing legal advice and opinions on the interpretation of tax law, assessments on risks regarding tax contingencies, and review tax processes undergoing merging negotiations and acquisitions of companies. In tax disputes, it aids in inspection procedures, preparation of defences, and administrative and judicial appeals in all spheres (federal, state, and municipal), acting in the Administrative and Judicial Courts throughout the country.
The details of cases and clients are to remain confidential.
Client feedback
“Extensive knowledge of Brazilian tax litigation.”
The tax team in Balera Berbel & Mitne focuses on litigation and advisory areas. It is experienced in acting before the judicial and administrative tax courts in Brazil and the public prosecutor. Its advisory service covers a full scope of tax matters, including areas of local and federal taxes, direct and indirect tributes. Clients come from industry sectors of financial services, technology, media, retail, healthcare, construction, chemical, aviation, pharmaceutical, food and beverage.
Details of the firm’s work and clients remains confidential.
Client feedback
“Great diligence, technical knowledge and first class professionals.”
Established in 2004, Barros de Arruda Advogados is a boutique law firm specialized in tax law, based in both Rio de Janeiro and São Paulo cities. Most of this team has been working together since 1995, under the leadership of its founder, Luiz Henrique Barros de Arruda, at Gouvêa Vieira Law Firm. The firm represents clients in major industrial and services areas, such as: Automotive, Engineering, Energy, HealthCare, Hospitals and Labs, Insurance and Reinsurance, Oil & Gas, Shipping, Technology and Telecommunications.
During the research period the team represented Peugeot-Citroën do Brasil Automóveis against two public civil actions filed by an associative entity. This case represents the total amount of R$4,5 billion in financial and fiscal benefits. The first Public Civil Action has been successfully canceled in favor of Peugeot-Citroën do Brasil Automóveis and the second Public Civil Action is currently on-going, however with favorable decision at this point.
Baruel Barreto Advogados advises tax litigation and landmark matters. The team works with a broad range of industries and sectors, such as banking and finance, media, food and beverages and healthcare. The firm prides itself in its ability to provide personalized legal services with a great focus on assertiveness.
Details of the firm’s work and clients are confidential.
Client feedback
“Punctuality and policing of legal processes, an excellent legal basis for building legal arguments. Always objective and clear.”
“Baruel's team is super efficient, they know the subject technically, they are proactive and available.”
“Deep Knowledge. Fast response. Personal treatment.”
BaseFirma advises Brazilian and global multinationals in transfer pricing matters. It has an office in Sao Paulo. Davi Santana is a key partner in the firm.
Details of the firm’s work and clients remains confidential.
The tax practice at Bastos Bari Vilela Zugman Advogados offers a wide range of services including corporate tax planning, indirect taxes, strategic tax disputes and private client work. The firm has been specializing in negotiations of tax settlements, an innovation brought by recent Brazilian tax legislation.
Details of the firm’s work and clients remains confidential.
The team welcomed Pedro Martinez as a senior tax lawyer previously from Pinheiro Neto.
Client feedback
“They are extremely technical and result oriented.”
“Very strong team. Partner Frederico Bastos is a strong litigator, handling both judicial and administrative tax disputes.”
The tax team at Becker Bruzzi Lameirão Advogados have expertise in administrative and judicial litigation, tax planning that delivers maximum fiscal efficiency, liability management, tax compliance certificates, legal opinions, tax benefit and special regime assistance, recovery of tax credits, and support during tax audits.
During the research period the firm advised CREB on several outstanding tax liabilities due to offset and administrative procedures that were filed by another firm and did not comply with fiscal legislation. The team provided analysis and evaluation of the fiscal situation and statements, identify pending issues, and devise a strategy for regularizing the liabilities. Through its efforts, the debts were partially cancelled and partially suspended, and the tax clearance certificate was issued, avoiding the company's registration in the federal debtor’s database. As part of this strategy, the firm represented the client in lawsuits before Federal Courts and in administrative proceedings before the Brazilian Federal Revenue.
Client feedback
“the office and professionals are responsive, organized and detail-oriented”
“BBL is able to reassure its clients and manage crises in an active and serene way. They have extensive knowledge of Brazilian tax legislation, jurisprudence and doctrine. They communicate clearly and always meet the stipulated deadlines.”
“They are very dedicated, get involved in problems as if they were their own and always manage to come up with the best solution.”
BNS Law | Becegato, Nastromagario e Saad Advogados, formerly Correa Meyer Advogados, is a full-service law office that has been operating in the legal market for 16 years. BNS has a team dedicated to tax practice, led by the partner Marcelo Nastromagario. The office is prepared to provide services in both tax consulting and litigation areas, including judicial and administrative spheres in federal, state, and municipal levels. Among the main clients of the tax area, there are services providers, software developers, chemical industries, investment funds, real estate developers and others.
During the research period the team represented its client in filing a writ of mandamus against the Secretary of Finance of the State of São Paulo to obtain the reactivation of the company’s state registration, which had been illegally suspended by the tax authority. The action of the firm was crucial for the client to resume its full operation.
Bernardes e Advogados Associados stands among the biggest offices in the State of Minas Gerais. Its tax advisory group provides tax services such as tax planning, tax due diligence in corporate transactions, foreign investment advice and consultancy. Its litigation group provides services including legal opinions and monitoring of inspection procedures by finance administration institutions.
During the research period, the firm litigated on behalf of Expresso Nepomuceno, one of the biggest transport companies in Brazil. This case was a judicial lawsuit aimed at the annulment of tax credit originated from the denial, by the Federal Revenue, of use of federal social contributions (PIS/COFINS) credits. In doing so, the firm helped ensure the company’s fiscal regularity.
Ana Paula Ribeiro Freire, a tax litigation coordinator, departed to Valladares Waller Advogados. In addition, Ricardo Guimarães Pereira (consultant) and Isabela Pimentel (tax lawyer) also left the firm. However, the team welcomed both Antônio Castro and Larissa Galvão as tax lawyers, and Cristiane Rodrigues as a consultant.
The tax team at Bichara Advogados specialises in tax consulting and tax controversy. Its prominent client relationships are with clients in sectors such as paper and pulp, telecommunications, real estate, electricity, education, pharmaceutical, aerospace, food and beverage, cosmetics, and construction.
During the research period, the team took on a matter related to the “tax war” between some states. The war is the result of states creating local tax incentives to attract investments, however, under Brazilian Constitution it is necessary that all states had an agreement for tax incentives concession. The firm provided all the advisory for the success of the waiver of liability procedure.
The firm lost senior associates Adriana Suarez, Pedro Henrique Amorim, and Rodrigo Rosas. However, welcomed Adriano Milanesi Sutto from Veirano Advogados.
Client feedback
“Very good knowledge of administrative courts.”
“The firm is highly regarded as a leading law firm in Brazil and offers top quality tax services for clients, specially in Tax M&A transactions. Partner Thais Meira has a strong transactional tax background and is a leading professional in Brazil.”
“Fast, technical, fierce.”
The tax team at Barbosa Mussnich Aragao (BMA) has 13 partners and 30 lawyers who are active in practice areas of tax controversy, general corporate tax and transactional tax, and M&A and cross-border transactions. The firm has offices in São Paulo, Rio de Janeiro, and Brasília; however, the tax team only operates in the São Paulo and Rio de Janeiro offices. The department works with various sectors such as real estate, aerospace, oil and gas, healthcare, financial services, mining and energy.
For many years, the team have been giving tax advice to the Oi group (Oi and subsidiaries) in its judicial recovery and transactions resulting from it. In 2021/2022, the firm assisted the emblematic sale of the mobile business to the big three of the sectors (Claro, Tim and Telefonica) for BRL 16 billion in the context of judicial recovery. Additionally, it has given tax advice to the Oi group on the sale of its optic fiber net assets to Globenet, a subsidiary of BTG Pactual. This was the largest sale of a structure of optic fiber business in Brazilian history.
Client feedback
“I've worked with the partner Maurício Faro in some Bar Association issues, he is very good.”
“Very good knowledge of administrative courts.”
“The firm is highly regarded as a leading law firm in Brazil and offers top quality tax services for clients, specially in Tax M&A transactions. Partner Thais Meira has a strong transactional tax background and is a leading professional in Brazil.”
“They comprehend tax issues.”
Founded in 2018 by partners Luís Felipe Brandão Ozores and Fabio Silva Andrade, Brandão Ozores Advogados was built by experienced practitioners with a particular focus on the tax domain. To address the diverse needs of their clientele, the firm takes a tailor made apporahc to each case and specifically also maintains a dedicated team specializing in Tax Compliance.
During the research period, the firm represented Info Store Info Store Computadores da Amazônia Ltda on a complex matter involving their position in the Manaus Free Trade Zone; they were able to protect the rights of the company and the judge rules in their favor, suspending the collection of social contribution taxes. In another case involving controversy over the Manaus Free Trade Zone, , Brandão Ozores Advogados successfully developed a strategic thesis to achieve favorable results for their client, Bemol S/A.
Client feedback
“Focus on innovation and the essence of fundamental values such as credibility and solidity.”
Brasil Salomão e Matthes Law Firm was founded in 1969. The tax team consists of eight partners and 35 attorneys in nine offices across the country. It provides tax services including preventive tax counselling and planning, administrative and judicial contentious tax, and tax credit claims. The teams tax litigation department serves companies from various sectors of activity, the main ones are Food, Agribusiness, Technology, Construction and Infrastructure, A&B Industries, Sugar and Alcohol Plants, Wholesale Trade, Retail Trade.
During the research period, the team partook in advisory relating to taxation of decarbonization credit for Usina São Martinho. Given Brazil entering the Paris Agreement this matter affects all economic sectors of the country, as it regards one of the most important energetic policies in the world. Moreover, this involves an innovative discussion with tax effects.
Brazuna Ruschmann & Soriano Sociedade de Advogados is a boutique tax law firm established in 2013. The firm is led by partners José Luis Brazuna, Cristiano Ruschmann and Ciro Soriano de Oliveira. Its clients range from sectors such as IT, chemicals, pharmaceutical, pulp and paper, human and animal nutrition, energy, infrastructure, cosmetics, media, automobile, glass, and education. The firm specialises in the practice areas of indirect tax and tax controversy.
During the research period the team was involved in several matters regarding advisory. For example, the firm advised on a complex tax issue involved in the recognition of tax effects on a controversial outstanding debt under judicial recovery. Additionally, Bratax supported the tax analysis of the remodelling of the Brazilian subsidiary tax regime, optimizing the taxation on domestic level, as well as in the intragroup invoicing with the headquarters in France. The positive result is noteworthy given the tax complexities involved with the IT and software sector.
Client feedback
“Ciro, Brazuna and Cristiano are three well experienced lawyers. Katia is highly dedicated.”
Brigagão Duque Estrada Advogados is a new boutique firm established in 2018. It has two locations in Rio de Janeiro and São Paulo and is led by five partners, with Gustavo Brigagão and Roberto Duque Estrada being the name partners. It specialises in indirect tax and tax controversy. Its clients belong to sectors such as financial services, entertainment, oil and gas, IT, real estate, and retail.
During the research period the firm represented the Fédération Internationale de Football Association (FIFA) before the administrative courts to definitively cancel a tax assessment related to non-compliance with a regulatory rule that demanded the use of Brazilian flagged vessels” for the importation of goods benefited by tax exemptions.
Client feedback
“Attorneys Roberto Duque Estrada and Pedro Grillo, from Brigadão, Duque Estrada, have done excellent work in previous legal cases, when we work for differents clients against the Special Department of Federal Revenue of Brazil (Receita Federal).”
“They have accomplished with all stated goals and we have had the dispute winning against State Tax Inspection ,and its Infraction Notice(ICMS TAX) has been deleted!”
Briganti Advogados advises on general corporate and tax controversy matters. The team’s specialty is assisting with the reduction of tax burdens, assets recovery and avoidance of arbitrariness by the tax authorities. Leonardo Briganti is a key partner in the team.
During the search period the firm successfully represented Serveng Civilsan Empresas Associadas de Engenharia. The public authority analysed and recognized almost all the credits.
Partner Francisco Roberto Jr left the firm in November of 2022.
Client feedback
“Punctuality, confidence, accuracy, knowledge.”
The tax department at BRZ Advogados advises many different perspectives from the Brazilian taxation, both in tax consulting and tax litigation. The team assists its clients with a broad range of tax matters, such as tax and tax planning advisory, international tax, legal opinions, M&A operations, draft of administrative defenses and filing of legal actions to reduce tax burdens and recover taxes unduly paid. Renata De Paoli Gontijo and Mariana Fineberg are key and leading partners in the firm.
During the research period, the firm assisted Intelsat Brasil in filing and representing in administrative/judicial procedure. Some actions taken included studying the legislation, literature, and case law associated with the issue at hand; assessing the best strategy; drafting defense.
The firm welcomed associate Gabriel Loureiro Alves from Vieira Rezende Advogados.
Client feedback
“They are good in legal advice on all taxes, seeking solutions, and on drafting of opinions and memorandum on tax legislation.”
Bueno Tax Lawyers is known for its work with international tax matters. It provides planning and litigation to the commerce, digital and service economy sectors, as well as financial.
During the research period the firm represented Alaska Investimentos, requesting the right to exclude service tax (ISS) amount due from the social contribution (PIS/COFINS) calculation basis. The final decision from the Supreme Federal Court mayrepresent relevent tax savings
Associate José Rubens Filho left to join Freitas Leite Advogados. However, the firm welcomed new associates Talissa Koerbel from Machado Associados and Vinícius Rozenfeld from Passos e Sticca Advogados Associados. Additionally, Constanza Bodini joined as Of Counsel previously from Câmara Brasil Argentina de Comércio de São Paulo (CAMARBRA) and Interamerican Investment Bank (IDB).
Client feedback
“They have a unique balance between theoretical knowledge and practical approach. They are very tuned with the administrative and judicial case law, what allows them to foresee trends.”
“The partners have a very deep knowledge of the laws and taxes. They guided us step-by-step through legal processes and controversial matters.”
Buttini Moraes has a team of 100 professionals of high expertise in law and other related fields. The firm is best known for its work in tax credit recovery and benefit claim. Among other diverse fields, the team has a high level of expertise on the following sectors: agribusiness, food, retail, automotive, energy, infrastructure, etc.
In the last year, the firm handled a high value controversy case involving a complex centralized analysis. They were able to help their client achieve favorable results. Buttini Moraes also worked attained favorable results on a high value indirect case, and further helped their client
The team welcomed two new associates, Nicole Martendal Trotta from Lacerda Gama Advogados, and Michelle Cristina Bispo Romano from Lacaz Martins Advogados.
Client feedback
“Buttini is excellent in indirect tax”
Campos Mello’s tax department consists of qualified and experienced lawyers and covers full range of tax law related matters. It provides consultancy services including advising on direct and indirect taxation, tax planning, restructuring and due diligence. It also supports litigation services and covers direct and indirect taxation at both judicial and administrative levels.
During the research period, the team represented its client’s Brazilian subsidiary in two key claims at the administrative level involving the disallowance of interest expenses for corporate income tax (IRPJ) purposes.
Senior associates, Marcelo Gustavo Silva Siqueira and Gabriel Mynssen da Fonseca Cardoso, both departed leaving to work for Kincaid | Mendes Vianna Advogados and Mattos Filho. Additionally, partner Rosana Gonzaga Jayme left for Santander Brasil. However, the team welcomed new senior associates Marina de Siqueira Carvalho from EY and Cristiane Drumond Vieira from Drumond Transfer Pricing, along with a new partner Flávia Ganzella from Felsberg.
Client feedback
“Campos Mello is an international network firm, with strong technical team and a client centric approach.”
“They provide concise and consistent tax advisory that enables the company to take business decisions in a safe and efficient manner.”
Candido Martins tax department has vast experience on tax advice and tax structures for M&A deals and in judicial/administrative procedures. The tax advisory department provides services including analysis, drafting of tax planning and tax consulting. The tax litigation department supports filing lawsuits to defend clients on undue tax requirements, advising the clients in risk assessment and revision of the client’s tax collection. Partner Alamy Candido heads the tax practice.
During the research period, the firm provided tax assistance to CSN on the acquisition of Metalgráfica Iguaçú by an incorporation of shares with the subsequent transformation of Metalgráfica Iguaçú into a wholly owned subsidiary of CSN, another company listed at the Brazilian Stock Exchange. Additionally, the team aided shareholders of Agrocat in the sale of 80% of their shares to Agrogalaxy.
Client feedback
“Knowledge and experience in several transactions with national and international companies.”
Caputo Bastos e Serra has experience in tax law matters involving advisory, government relations, tax planning and litigation in administrative and judicial proceedings. It is recognized in practice before high courts, internal and external control public bodies, Tax Authorities Courts, and the Judiciary Branch. The team consists of four partners and two non-partners.
During the research period, the firm represented Paraibuna Papeis who was facing 150 lawsuits regarding tax charges. After years discussing the liability to pay the taxes, the company reached an agreement with the tax authorities. The agreement was signed on January 2022 and reduced the debt on approximately 74 million.
Client feedback
“They are fast, well connected and understand a lot of the subject.”
Carvalho, Sica, Muszkat, Vidigal e Carneiro advises in all aspects of tax law, including tax litigation, direct and indirect tax, customs and social security taxes at the federal state and municipal levels. The firm’s tax department has a large experience working with soccer clubs and athletes.
During the research period the team advised City Football Group (“CFG”). Additionally, the team defended client Tenneco Group (Federal Mogul) in a tax dispute. That case may be relevant to any decision by the bodies of the judiciary to grant provisional judicial authorization to the taxpayer to ascertain and collect the contributions of third parties based on the application of the limit of the taxable base to the value of 20 minimum wages.
The team welcomed Livia Ricciotti as a senior associate previously from Lefosse Advogados.
André Gomes de Oliveira heads the tax team at Castro Barros Advogados. The tax team operates out of two offices in Rio de Janeiro and São Paulo, along with 30 professionals. It specialises in indirect tax, tax controversy and transactional tax, especially cross-border transactions. It maintains strong relationships with clients in the retail and telecommunications sectors.
Details of the firm’s work and clients remains confidential.
Client feedback
“Proactively informing and managing tax litigation.”
“Competent and proactive.”
“Partner office, which is not only aimed at profit, but is close to the Company, facing problems and presenting solutions. Highly qualified technical professionals.”
“Assertiveness, Ethics, Quality and Accuracy.”
“Castro Barros provides us with great support. They are knowladgeble, responsive, business oriented.”
“The firm is familiar with international legislation and dominates the technical knowledge about tbu - taxation on universal bases like few others.”
Founded in 2020, CBLM Advogados is a law firm specialised in tax law. It focuses on tax services including assistance in tax inspection procedures, administrative and judicial litigation, tax consulting, special regimes and rulings, and wealth planning.
During the research period, the firm advised Siemens-Gamesa on relevant transactions and tax assessments. This included local operations as well as international. Many deals with Siemens-Gamesa revolve around key tax controversies for the wind power industry in Brazil which have the potential to create new guidelines for the entire sector.
Partner Marcelo Rocha departed March 2022. However, the firm welcomed a new partner, Luiz Carlos Junqueira Franco Filho from Franco Yoshiyasu Maia Simões & D`Alessio Advogados (FYMSA).
Client feedback
“They are very consistant and straight to the point.”
Censoni Advogados Associados was founded by Dr. Marcelo Censoni and continues to be a well-recognized law firm for tax matters. The firm focuses on corporate business, capital markets, and agribusiness while providing maximal results for clients. The firm takes pride in its technological endeavors, sociocultural initiatives, and pro-bono work.
In the past year, Censoni Advogados advised clothing retailer Rede Lojas Marisa in an ongoing corporate and transactional case and helped their client recover and use tax credits. They also advised Maxifarma Distribuidora in a complex case where they were able to recover a large amount of overpaid taxes and applied their in-depth expertise on collective lawsuit and new software technology to do so.
Client feedback
“Censoni is one of Sao Paolo’s top firms”
A well-regarded firm in Brazil, Cescon Barrieu Flesch & Barreto Advogados stands out with its strong transactional tax practice, reputation for sophisticated tax structures, and corporate structuring acumen. The firm’s expertise is particularly strong in the pharmaceutical, energy, and consumer goods industries.
During the research period, the team represented Via Varejo in a dispute involving the deduction of goodwill-related expenses. This was a relevant precedent not only to the client but also to all taxpayers, since it is was one of the first favorable precents of the CSRF involving the amortization of goodwill in this kind of tax planning
The team welcomed Carolina Romanini Miguel from Machado Associados as a partner.
Client feedback
“Technical knowledge and responsive.”
CGM’s tax team is led by three partners with more than 25 years of experience in the tax and transfer pricing world. The firm advises both domestic and foreign clients on tax issues and has expertise in tax litigation, with high success rates and innovative legal arguments to match. CGM represents clients mainly in the automotive, pharmaceutical, technology, life sciences, services, and luxury markets.
CGM led a high value acquisition case for an esteemed Brazilian services firm. They were able to successfully carry out this highly complex case with due diligence. CGM was also the primary advisory to a global leader in the fashion industry. They were able to successfully advise their client on the changes in the Brazilian tax and transfer pricing landscape.
In the past year, CGM welcomed a new senior associate, Regina Castro, to the team.
Client feedback
“CGM is a newer law firm with excellent work”
Claudio Zalaf Advogados Associados (CZAA) was founded almost 60 years ago and has established itself as a leading firm not only in Campinas/SP and its surroundings, but also in the whole State of São Paulo. With offices in the cities of Campinas and Limeira, clients are from a broad range of economic sectors, mostly notably industries, trade companies, and service providers. In relation to the tax practice, it assists clients in advisory and litigation matters, representing clients before all instances of judicial and administrative courts around the country.
During the research period the firm represented client, Elring Klinger do Brasil, given that the good faith and credibility of the company has been placed in doubt by the Treasury Department. The team recovered a judgment to declare the good standing and good faith of the client in a commercial transaction carried out with a supplier declared disreputable by the State Treasury Department of São Paulo, years after completing the transaction, in relation to which the tax authorities drew up, at that time, a Notice of Tax Deficiency and Imposition of Fine (AIIM).
Client feedback
“Technical Knowledge, assertive analysis of jurisprudence, CRM.”
“Very Reliable, quick and flexible”
CMARTINS’ tax team specialises in tax planning, advice and litigation. It is experienced in dealing mainly with clients from industry sectors such as telecom, IT, textile, foods and beverages, aviation, pharma, healthcare, consumer goods, energy, and infrastructure, automotive and financial.
During the research period the team the team advised Hamilton Beach Brands do Brasil Comércio de Produtos Elétricos in recovering over BRL 2,000,000.00 of receivable credits related to State Taxes levied on the sales of products in Brazil (VAT). Additionally, the team advised Associação Brasileira dos Fabricantes de Brinquedos in transfer pricing matters. This case was an opportunity to deal with OECD guidelines and their application for Brazilian transactions.
Coelho & Dalle Advogados was founded in 2007 and recently expanded its services to international companies. It offers support to foreigners with business in Brazil in various languages including English, Spanish, Italian, French, and German. The tax practice covers both litigation and advisory complex and strategic matters, including advisory services for litigation prevention, tax assets and liabilities analysis, review of procedures, tax planning and due diligences.
During the research period the team represented and defended its client, Bradesco Leasing, in a lawsuit regarding a municipal tax (ISS), in which the Municipality of Goiânia/GO requires the payment of the tax for leasing transactions.
The team welcomed Letícia Gibson as an associate in the tax department. Previously, she worked with the firm’s litigation department.
Client feedback
“They are uptodate regarding the changes in the tax laws and are commited to know the company and our business.”
“They have absolute dominance of the subjects, and they always have a smart and fast answer.”
Founded in 2011, Coimbra & Chaves Sociedade de Advogados specialises in business and labour law, with a strong reputation in tax law. Founding partner Paulo Roberto Coimbra Silva heads, the tax team at the firm, which also operates in Brasília in addition to its main office in Belo Horizonte. In late 2018, the firm opened its newest office in São Paulo. It focuses on clients in the automobile, mining, steel, energy, and natural gas sectors. The team specialises in tax controversy.
During the research period, the team was contracted to represent represent Stola in a strategical process (in terms of financial and judicial relevance) discussing the Supreme Court interpretation about an additional tax charge under the payroll due to labor environment risks (ADRAT). The case resulting in expressive economic value for the company and increased its competitiveness in the market.
The tax team at Crespo Gregio Advogados advises on tax litigation matters, as well as general corporate tax and tax due diligence. The firm is focused on business law and assists large clients in all industries.
During the research period, the team advised Companhia de Transmissão de Energia Elétrica Paulista in filing a Writ of Mandamus to obtain a certificate of tax regularity standing for all the company's properties.
Client feedback
“Deep knowlodge and good value for money.”
“The have a full experience in taxes and great value for money.”
Cruz Campos Lobo Advogados acts nationally with a strong presence in Brazil’s Northeast area, where it assists large and medium-sized companies in general corporate tax and litigation matters. The team is composed by six lawyers, and it is led by Leonardo Nuñez Campos. Among its clients are companies acting on renewable energy, oil and gas, fuels distributors and gas stations, mining industry, transportation, retail, construction, call centers, as well as manufacturers and operators in the wind power market.
During the research period, the firm took over the sponsorship (there was more than 200 law offices working for them) of all civil and tax disputes of Brazil’s North and Northeast regions, which involves a liability of approximately BRL 2.5 billion on tax area and civil suits which involves around BRL 1.5 billion in credit recoveries cases, detinue claiming, and defense in lawsuits.
The team promoted Bernardo Sanjuan Borges.
Client feedback
“They are very specialist and seek to understand the client's business in order to make the work targeted and highly qualified.”
“Great team. Technical, fast, committed, organized.”
Da Fonte Advogados has provided specialized legal advice in tax law since 2000, when it was founded. Offices are in Recife, São Paulo, Salvador, Brasília and now also Fortaleza which opened in 2022. The team has a strong litigation practice in court and administrative proceedings throughout the country and work in due diligence and advising clients during tax inspections. Clients are key players in the following sectors: industry, health, logistics, technology, civil construction, retail, and energy.
During the research period, the firm represented Sao Braz who filed a lawsuit against the National Treasury to obtain recognition of the unconstitutionality of the requirement of an isolated fine, for failure to collect estimates, concomitant with the ex-officio fine, for lack of payment of IRPJ/CSLL ascertained in the annual adjustment.
Client feedback
“Expertise, Ethics, Commitment. They have a multidisciplinary team, which helps when providing support.”
Daniel & Diniz Sociedade de Advogados is composed of practitioners who previously served as tax judges in the CARF (Administrative Council for Tax Appeals). The three main practitioners, Carlos Daniel, Diego Diniz, and Leonardo Branco are respected individuals with a particularly strong track record in tax and customs cases. Despite being a young firm, Daniel & Diniz has consistently shown strong growth and prides itself on its strong technical knowledge and expertise.
During the research cycle, the firm advised Lojas Americanas Group (LASA) on a multifaceted customs case and were able to procure successful results. Daniel & Diniz also worked with another client, Centro de Estudos Unificados Bandeirante (CEUBAN), and were able to disregard tax immunity and collection of taxes retroactively.
In the last year, the firm welcomed the following associates: Caroline Rosado Rodrigues de Mattos Junqueira and Anna Zamara Serrano.
Client feedback
“Daniel & Diniz Advocacia had a very great case in the supreme court, regarding a lot of customs areas.”
“Carlos from Daniel & Diniz is excellent”
The tax team at Deccache Advogados represents its clients in administrative and judicial proceedings seeking the recovery of tax credits or the annulment of federal, state, or municipal taxes, in the most varied Courts in Brazil, including in the Administrative Council of Tax Appeals, Court of Taxes and Fees of the State of São Paulo and Superior Courts.
During the research period, the team represented Tetra Technologies do Brasil in a lawsuit to cancel tax notices. It developed a multidisciplinary legal and technical study that shows that only approximately 10% of the value fined remains in the tax notice.
Client feedback
“They are excellent in the formulation of all the strategies and also on the contentious if necessary.”
“They have great commitment to the customer, study a lot and are very accessible.”
With 179 years of history, Deloitte worldwide has offered a variety of consulting and auditing services to a diverse portfolio of clients. Deloitte Brazil particularly is composed of a dynamic group of over 2000 professionals. The firm offers a full range of tax law services, particularly specializing in general corporate tax, transfer pricing and indirect tax. It maintains strong relationships with its clients from all around the globe, many of which are multinational groups.
During the research period, Deloitte Brazil provided outsourcing tax and accounting services to one of their clients, BPO back-office ERP. Separately, they also worked on implementing a global trade solution with SAP.
In the last year, Deloitte Brazil welcomed the following senior managers: Richardo Schmitt, Kahue Osei Rosa de Freitas, Andre London, Rayane Tiemi Nakahama Franceira, and Fabio Mazetto. They also welcomed a new director, Caio Henrique Arcebispo Fernandes.
Client feedback
“We see Deloitte a lot.”
Demarest Advogados is one of the largest tax practices in the Brazilian market, with a team of 43 tax lawyers and four offices. The firm focuses on the practice areas of tax controversy, indirect tax, and transactional tax, specifically M&A and cross-border transactions. Demarest Advogados takes pride in providing exceptional expertise, influencing landmark decisions, handling large-scale negotiations, and managing disputes across multiple legal fronts and various disciplines. Its clients are from diverse sectors, including automotive, pharmaceutical, industrial manufacturing, agribusiness, life sciences and F&B.
One of Demarest’s clients is Brasscom, who they are representing in a potentially precedent setting case pending before the Supreme Court. They are aiming to exclude Service Tax (ISS) from the taxable basis. Another one of their clients is the Latin American and Caribbean Air Transport Association (ALTA), for whom they produced an extensive study related to the UN Double Taxation Model.
Demarest welcomed two new partners to the team in the last year: Jerry Levers de Abreu and Fabio Florentino.
Client feedback
“I am happy with the services rendered”
“The firm provides expertise and experience in the legal and business areas; availability of the partners”
Founded in 2002, the tax team at Dias Carneiro specializes in indirect tax, transactional tax, and most notably, customs. Its clients vary in sector, but include pulp, forestation, and reforestation, pharmaceutical, technology, machinery, sugar and biofuels, insurance, telecommunications, and real estate. The tax department is led by Antonio Amendola.
During the research period the firm aided and represented Rio Bravo against a series of Notice of Infraction. Other details of cases and clients are confidential.
Renan Castro left the firm in November of 2022. However, the team welcomed five new associates: Julie Maciel Rozani from Machado Nunes, Lucas Barcellos from Rivitti e Dias Advogados, Ana Paula Chaves from Machado Meyer Sendacz Opice Advogados, Samantha Peloso from Mercado Bitcoin, and Júlia Figueiredo Laviola from Santos Neto Advogados.
Client feedback
“Full service firm with tailor made approach. 3 great tax partners.”
“Proactive, assertive in their advisory and diligent. They support several tax discussion in our operation and already bring relevant victories representing more than USD 2M.”
“The team offers us confidence in the legal foundation and in the actual tax calculations, as well as security and smoothness in the procedures with the government departments.”
“Rodrigo Maito and his team demonstrate strong technical skills on Brazilian tax matters (particularly realted to real estate topics) and were extremly avalilable to long discussions on structuring alternatives. Specifically, Rodrigo Maito combines a solid technical and academic basis with a desirable business driven view.”
“The office has a robust structure to attend to tax demands, with nationally recognized lawyers. In relation to the Rio Bravo case, Mauricio is always available to assist with any demand and closely monitors the process.”
The firm at Dias de Souza Advogados Associados is renonowned in its area of expertise, tax law. In the field of litigation, it is known for its outstanding work in judicial and administrative courts. In the field of consulting, the team is known for analyzing issues regarding Public Law, with counseling, legal opinions and reports on preventive practices, definition of strategies for actions in progress and tax planning, with focused and thorough risk assessment, which produces outstanding results, due to its solid and innovative method. The firm also works to improve legislation on issues that affect the market, including drafts for amendments to the Federal Constitution.
During the research period, the firm represented various confidential clients at the judicial and administrative spheres.
Ayres Westin Advogados has been operating in the market with a clear purpose: to go beyond traditional lawyering to act as true business consultants, offering our clients complete legal and business solutions to complex issues, based on a highly specialized team that combines academic excellence and technical knowledge.
With unparalleled expertise and recognized by the main legal publications, the firm's work goes far beyond simple advice and planning. We bring together in-depth knowledge in the areas of Corporate, Mergers and Acquisitions, Capital Markets, Regulatory and International Trade, among others, to offer our clients true business consultancy.
Ayres Westin Advogados' service model is focused on fully supporting our clients, positioning ourselves as a true strategic partner in building and making businesses viable. We are committed to getting to know our clients in depth, understanding their operations and adapting our services to the needs and evolution of each sector. In this way, we can offer complete solutions that go beyond legal matters.
Based on the vision of our partners, we offer highly specialized and customized solutions, combined with the structure and technology needed to serve the largest Brazilian companies, as well as global companies that operate in the legal sector.
Garrigues Consultores Tributários is part of the Garrigues international network of law and tax consulting firms.
In Brazil, Garrigues operates exclusively in the tax accounting and consulting fields, and is the Brazilian Member Firm of Taxand, a global network of tax firms.
Garrigues, through a multidisciplinary team, focuses on international tax, deal advisory and M&A tax, as well as in complex tax consultancy for large and medium-size multinationals in a wide range of sectors. Moreover, Garrigues advise on corporate tax, indirect tax and value chain transformation, transfer pricing calculation, administrative tax controversy and wealth.
PFM Associados is focused on listening and adding value to its clients, offering a range of services with a single objective: to achieve results that exceed expectations.
Our purpose is to listen and fully understand our clients' problems and issues, to deal and implement technology tools that can be predictive, while also helping to manage compliance issues, reporting and filing costs. We aim to provide a seamless level of client service by adopting an innovative approach, proposing alternatives that effectively add value.
Our vison is to deliver added value through a concise and pragmatic approach, to be seen as a reliable alternative that is always open to listen and learn from our clients.
The firm has four brand pillars that form the base of all its actions and define its culture. They are the way by which the firm acts with each other and with clients.
Excellence - To practice the highest professional standards and to provide a seamless experience when interacting with clients, professionals, partners and the business community. We are committed to excellence in every activity we engage in and service that we provide.
Ethical Behavior and Integrity - Always act with ethics and integrity in all our services, decisions, negotiations, communications, market positioning and everything else we do.
Mutual Commitment - Focus on developing and nurturing a genuine collaboration spirit among our work groups, professional practices and leaders.
Diversity - Key element to embrace new ideas, promote innovation, develop our people, build our brand and have a relevant role in our community. Professional growth is based on merit, personal commitment and effective contribution to our clients and to the firm.
Araújo e Policastro Advogados is located in the city of São Paulo, Latin America’s main commercial and industrial hub.
Founded in 1962, Araújo e Policastro Advogados has built its reputation as one of Brazil’s most renowned law firms. It has recognized experience in several areas of the law, and its business and international practices stand out.
The Practice
With a solid history spanning more than seven decades, Ernesto Borges Advogados, a law firm from the Central-West region of Brazil, has established itself as a benchmark for competence and quality in the country’s legal landscape. We stand out not only for our longevity and the valuable experience and knowledge we have gained but also for the quality and reliability of the services we provide to our clients.
Some of our key differentiators include multidisciplinary teams, ongoing investment in technology and management, innovative legal solutions, and a proactive approach with specialized expertise in the tax and fiscal advisory market.
Over the past year, our tax team has seen a 20% increase in new cases compared to the previous year, underscoring the market’s recognition of the quality of our work. Our governance is grounded in a strong Compliance Program. Additionally, we are deeply committed to social and environmental responsibility, backed by dedicated committees focused on diversity and volunteerism. This ethical and social commitment, a core aspect of our organizational DNA, is reflected in numerous awards that bolster our reputation as a leader in innovation, responsibility, and excellence.
Geografic Strength
Ernesto Borges Advogados maintains a nationwide presence, with offices in the Central-West, South, and Southeast regions of Brazil, ensuring connectivity and a cohesive, coordinated approach.
The Clients and Industry Sector Expertise
While we have a natural affinity for agribusiness, our client portfolio encompasses various sectors, including energy, textiles, sugar and ethanol production and chemicals.
Mello Torres is a full-service firm that allies the expertise of renowned professionals with deep experience in the corporate and financial world and the enthusiasm of the new generation of distinguished lawyers with solid academic background and international experience.
We stand as a valued strategic partner for our clients with a hands-on approach, providing highly technically and business oriented legal advice, with an acute sense of market practices.
After a long time serving as tax and customs judges in the CARF, the main Administrative Tax Court of the country, our partners decided to constitute the law firm, having a very unique perspective and standing out with technical nd in-depth decisions which have had wide repercussions in the tax and customs environments.
The firm was created to excel as a tax and customs law boutique. To achieve this, they have developed a culture f combining academic and professional development of all its members, being recognized for the clinical look on trategic cases and the depth of their insights.
Another characteristic of the firm is the direct and in-depth involvement of its partners in the cases in which they ork, which has generated excellent results for our clients.
Our working model brings together deep legal knowledge, enabling us to offer technological solutions tailored to the particularities and to the individual needs of the companies and institutions we serve.
From engagement to delivery, our aim is to develop solutions for the challenges faced by our clients, while enjoying solid respectability and spotless reputation with all tax authorities and tax environments throughout the country.
With a portfolio of longstanding clients in different fields of activity, we render our services through a process of continuous improvement, resting on the pillars of proximity to all our publics, development of integrated solutions, and boldness in innovation – underpinned by comprehensive knowledge of the relevant legal areas – and the performance of our activities with lightness, so as to maintain a constructive and pleasant climate for all our professionals, clients and commercial partners.
With 21 years of history, Oliveira e Olivi stands out for protecting and defending clients’ interests with excellence, technical precision, and innovation. We have consolidated our presence in strategic regions and strengthened our reputation among Brazil’s leading business groups, with offices in São Paulo, Bauru, Campinas, and Curitiba. Today, we have a team of 14 partners and work strategically in Business Law.
Our practice is driven by systems and robots that integrate data and statistics into legal routines. This innovative approach made us a Salesforce Success Case and, in 2024, earned us 2nd place in the Análise DNA+FENALAW award, in the Technology and Innovation category.
We serve large national and international companies, have a solid track record in complex and strategic cases, and legal theses recognized for their relevance and originality. Our multidisciplinary team includes professionals with strong academic backgrounds and experience in various economic sectors, acknowledged by the main legal directories in the market. In recent months, our team has grown with the addition of prominent names from the legal field.
We operate in the following areas of law:
Tax Law;
Corporate Criminal Law;
Corporate and Regulatory Law;
Civil Law;
Family and Business Succession Law
CGM was founded by an experienced group of partners who have been working together for more than two decades and were joined by other partners coming from reputable law firms.
CGM enjoys strong client and market recognition as acknowledged in important international publications and rankings. The firm’s service model focuses on solving its clients’ issues in a responsive, efficient, and business-oriented manner, combining technical expertise and creativity.
With a team of professionals graduated from reputable Brazilian law schools, many of the firm’s lawyers have also obtained master’s degrees and other qualifications abroad and have worked outside of Brazil.
CGM has a tight-knit network of partnerships, which allows it to provide services throughout Brazil and coordinate multijurisdictional projects in Latin America. The team works at a very fast pace and has in-depth knowledge of the law and business environment of the region.
CGM positions itself as a “client-service firm”, which means it is prepared to assist its clients from the most sophisticated transactions to the management of their daily legal routine. CGM is keen on spotting issues but equally committed to addressing them. The firm’s team eagerly pursues solutions to help clients do business and achieve their goals. In addition, the firm’s professionals’ long-term experience working with international clients results in the ability to explain the Brazilian legal system to foreigners in a very practical way and in being sensitive to the cultural differences of doing business in Brazil and elsewhere.
CGM assists domestic and foreign clients from various industries, with strong expertise in agribusiness, automotive, banking, chemicals, construction, defense, e-commerce, energy, healthcare, heavy industry, hospitality and leisure, information technology, infrastructure, real estate, insurance, logistics, pharmaceutical, medical, professional, and regulated services, retail, wholesale and transportation.
Marcos Martins Advogados is a law firm with outstanding expertise in Tax and Corporate. We are also strong in Dispute Resolution and Labour services.
Since its foundation in 1983, the firm has been committed to providing integrated legal solutions and resolving clients' legal challenges, both in preventive and contentious matters. We offer comprehensive, multidisciplinary legal services to clients, and provide day-to-day preventive advice, as well as full-service assistance in complex, demanding cases.
We are known for our performance based on technical excellence, knowledge of the business environment, agility, and straightforward manner.
The team is well known for its skills in structuring complex and strategic litigation and consultive cases and is specifically sought after by clients who require efficient, agile, and secure legal performance. The team’s multidisciplinary nature, combined with the seamless performance of its departments, ensures the firm's involvement in matters of national and international relevance.
The firm provides a distinguished approach in negotiations, especially in the resolution of legal disputes, with the aim of preventing and, if necessary, avoiding judicial proceedings.
The firm has a consolidated track record in risk analysis in corporate operations and the acquisition of credit portfolios, as well as in the issuance of legal opinions on the application of Brazilian civil and civil procedural law in international contracts.
In addition, the Department has considerable hands-on experience supporting clients with the development of their tax and corporate structures, providing custom-made solutions for various business models.
We are also frequently seen acting in complex due diligence, as well as analysing the procedures and strategies adopted in legal proceedings to assess the risks involved.
Furthermore, the team also undertakes matters in the judicial and administrative spheres to recover unduly paid taxes and monetise accumulated balances of tax credits, as well as providing assistance in developing corporate and tax planning models.
The firm's practice is outlined by a high commitment to ethical, social, and organizational values.
Recognized for its innovation and efficiency in various tax areas, Censoni Tecnologia Fiscal operates in the areas of agribusiness, capital markets, real estate, corporate, asset management and succession planning. We are also a firm whose legal hub for Tax and Fiscal Review presents excellent performance, assertiveness and speed in recovering credits for partner-client companies, offering them exclusive insurance to guarantee the operation.
Martinelli Advogados is a leading full-service Brazilian law firm, recognized for combining technical excellence with a strong business-oriented approach. Founded in 1997, the firm has grown strategically across key Brazilian cities, building a national platform capable of delivering sophisticated legal solutions aligned with clients’ commercial objectives.
Our work is guided by a simple principle: different clients require different solutions. We position ourselves alongside our clients, offering tailored, strategic advice grounded in a deep understanding of their operations, industries and long-term goals. We do not see ourselves merely as external counsel, but as long-term business partners committed to sustainable growth and value creation.
Our multidisciplinary team of more than 750 professionals — including lawyers, consultants and advisers — delivers integrated legal and advisory services with agility, consistency and regulatory precision. Continuous professional development and technical training are central to our culture, ensuring that our teams combine legal expertise with execution capability and responsiveness.
Martinelli maintains a strong international outlook. Through participation in global networks and best-friend alliances with reputable law firms worldwide, we support foreign clients operating in Brazil and assist Brazilian companies in cross-border transactions and international expansion.
The firm’s core practice areas include tax (advisory and litigation), corporate and M&A, capital markets, compliance and investigations, dispute resolution, environmental law, international trade, labour and employment, regulatory, criminal law, pension funds, immigration and international tax.
We have particular strength in key industries such as agribusiness and cooperatives, automotive and metallurgy, pulp and paper, chemical and petrochemical, construction and infrastructure, energy, food and beverage, oil and gas, consumer goods and retail, textiles, timber, and transport and logistics. We also actively advise technology-driven businesses, including startups, venture capital funds and digital economy players.
Our national footprint includes offices in São Paulo, Rio de Janeiro, Belo Horizonte, Porto Alegre, Curitiba, Brasília, Florianópolis, Joinville, Maringá, Caxias do Sul, Campinas, Criciúma, Chapecó, Cascavel, Passo Fundo, Ribeirão Preto and Sinop — allowing us to operate with both regional proximity and national coordination.
Social Responsibility and ESG Commitment
Martinelli maintains a consistent commitment to social responsibility and citizenship initiatives. Through pro bono work and the Instituto Martinelli Solidariedade — the firm’s social arm, which recently completed 10 years of operation — we support initiatives aimed at improving education, healthcare access and social inclusion.
Since 2020, and renewed annually, Martinelli Advogados has been a signatory of the ODS SC National Movement and adheres to the UN Global Compact, aligning its strategies and operations with the 10 universal principles on Human Rights, Labour, Environment and Anti-Corruption. The firm is committed to contributing to the achievement of the 17 Sustainable Development Goals (SDGs), reinforcing its long-term vision of responsible growth and institutional sustainability.
This firm is a WTS Global member.
Mannrich e Vasconcelos’ highly specialized lawyers use their legal expertise to add value to clients’ businesses, positioning the practice of law as a tool for sustainable economic development.
Our tax litigation practice represents clients with a creative and strategic approach, considering case law, cost-benefit, and extralegal factors such as economic impact data.
In the administrative sphere, our practice is led by Carlos Henrique de Oliveira, former president of the Administrative Council of Tax Appeals (CARF), whose experience encompasses complex topics, including social security disputes, income tax issues, and other intricate matters.
We also maintain a dedicated team in Brasília for representation before the Superior Courts, which includes a former clerk at the Supreme Court (STF). In São Paulo, our office is strategically located near the Federal Courts, enabling our team to engage proactively.
In the tax advisory domain, our team provides comprehensive support across the routine operations of companies, including tax planning and the structuring of new business. We also structure compensation plans in collaboration with our labor practice, including stock options and restricted stock units, for example.
Our key clients include leading companies in the healthcare sector, the chemical and beverage industries, agribusiness, and payment systems.
Deloitte is a leading Tax consulting service provider in Brazil, relying on its experienced and market-recognized professionals, frequently quoted as ranking among the best in the country. Luiz Rezende is the Tax leader at the firm. The firm is committed to helping clients leverage technology to design, implement and monitor tax functions. Deloitte’s tax applications are specifically developed to deal with the Brazilian environment and are aimed at helping clients comply with Brazilian legislation.
We are one of the most respected law firms in Brazil and Latin America. With a practice spanning more than 75 years, we have never moved away from our main purpose and long-term commitment: to deliver legal services with the highest standard of quality and excellence.
We support our clients with an integrated approach and teams carefully tailored to the needs of our clients and each specific project. Our lawyers are readily available when and where required, remaining highly motivated to contribute to the commercial success of our clients.
We consistently rank among Brazil’s leading law firms in a wide variety of publications, including Chambers and Partners, TTR Data, Latin Lawyer, The Legal 500 and IFLR.
Composed of some of the nation’s most renowned attorneys in their practice areas, Duarte Garcia, Serra Netto e Terra is a full service law firm with 32 partners and 51 associates located in São Paulo, Brazil. Duarte Garcia also has an office in Brasília and maintains associations with law firms in Portugal, Germany, Argentina, United States (Florida), Angola and China. Led by Marcelo Terra, Mário de Barros Duarte Garcia and Luis Eduardo Serra Netto, the firm has an experienced and successful litigation practice at all levels of jurisdiction, with relevant experience petitioning for the Federal Supreme Court and Superior Court of Justice. Duarte Garcia is highly regarded for its legal advisory practice in the areas of real estate, infrastructure and arbitration, being frequently honored by clients, other lawyers from around the country, national legal publications, and ranking organisations.
Finocchio & Ustra (FIUS) is a full-service law firm focused on understanding and improving its clients’ businesses. Placing the client at the center and harnesses multidisciplinary efforts to mitigate risks and deliver strategic, innovative, reliable, and effective solutions. FIUS is incredibly proud to have an extremely talented team with approximately 250 individuals who operate within an ethical and collaborative environment, continually preparing for upcoming corporate challenges. The firm's core values revolve around respect, innovation, and excellence. Established in Campinas for 22 years, with additional branches in Ribeirão Preto, São José dos Campos, and São Paulo, FIUS has a strong presence in the state of São Paulo, as well as associates throughout Brazil and abroad.
