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Portuguese, English, Spanish
For more than 90 years in practice, Ernesto Borges Advogados is one of the main references in tax and fiscal advice in Brazil. With domestic operations, the firm combines tradition and solidity with a continuous investment in technology and management, building lasting relationships with clients from the most diverse economic sectors.
The tax division works in close coordination with the corporate staff, delivering integrated legal solutions that combine legal certainty with competitive edge for clients. In the last 12 months, the practice posted growth of 35% in new cases vis-à-vis the previous period, reflecting market recognition for the staff’s technical rigor.
Under the leadership of partner Flávia Santanna Benites, the team has been recognized by ITR World Tax since 2019 in the Tax Controversy and Indirect Tax categories. Flávia is recognized in several rankings, including:
- Band 1 in General Business Law by Chambers & Partners (since 2024)
- Leaders League “Excellent” Rating in Agribusiness and Litigation (since 2020)
- Highly Regarded in Private Client and Real Estate by ITR World Tax (2025)
The firm’s client portfolio includes leading companies in the power, textile, sugar and alcohol, chemical and cellulose industries, including Suzano, Arauco Celulose do Brasil, Bracell MS Celulose, Atvos Biometano Santa Luzia, Fertipar Fertilizantes, White Martins Gases Industriais, Votorantim Cimentos and MK Química.
- Corporate taxes
- Cost-sharing arrangements
- Environmental
- Financial services
- M&A
- Restructuring
- Arbitration
- Audit defence
- Audit support
- Competition / anti-trust cases
- Controversy management
- Dispute resolution
- Litigation
- Pre-litigation
- State aid
- Customs
- Supply chains
- VAT
- International tax advisory
- Tax consulting
- Business model optimisation
- Business restructuring
- Cross-border project management
- International tax planning
- IP management
- TP policy design
- TP risk management
Flávia Andrea Sant'Anna Ferreira Benites
Tax consulting
E:flavia@ernestoborges.com.br
- Tax efficiency in light of Brazil’s Tax Reform, including strategic reviews of operations to maximize IBS and CBS credits, reduce tax costs and preserve competitiveness during and after the transition period.
- Advising on the replacement of individualized tax invoices with the CMM document through a Special Regime, improving operational efficiency, reducing administrative costs and increasing legal certainty.
- Advising on extending ISS tax rate reductions to indirect services linked to pulp plant implementation, reducing overall project costs and increasing investment viability.
Elizabete do Carmo Cortez Pereira
Tax consulting
E: elizabete.pereira@ernestoborges.com.br
- Advising on waiver of guarantee requirements for Special Regime applications where companies demonstrate financial robustness, tax compliance and low default risk, reducing operational and financial costs.
Márcia Cristina Borges
Tax consulting
E:marcia.borges@ernestoborges.com.br
- Advising on the transfer of accrued ICMS credits generated through export operations, ensuring effectiveness of constitutional tax non-cumulativeness principles and improving liquidity through monetization and reuse of credits.
- Agriculture
- Banking
- Construction and materials
- Consumer goods and services
- Energy
- Financial services
- Food and beverage
- Healthcare
- Industrials
- Insurance
- Investment management
- Mining
- Oil and gas
- Real estate
- Technology and telecommunications
- Transport
CUIABÁ OFFICE
Av. das Flores, 945, 11º andar
Cuiabá/MT 78043-172
Brazil
T: +55 65 3648 0123
E: contato@ernestoborges.com.br
W: https://www.ernestoborges.com.br
SÃO PAULO OFFICE
Av. Magalhães de Castro, 4800
Torre 1, Sala 141
São Paulo/SP 05676-120
Brazil
T: +55 11 3759 8200
E:contato@ernestoborges.com.br
W: https://www.ernestoborges.com.br
GOIÂNIA OFFICE
Goiânia/GO 74810-100
Brazil
T: +55 62 3121 0800
E: contato@ernestoborges.com.br
W: https://www.ernestoborges.com.br
