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FIUS - Finocchio & Ustra Sociedade de Advogados

São Paulo

2026_ITR World Tax Recommended Firm.png
Key contacts
Partner: Bruno M. Santo
Partner: Octávio Ustra
Partner: Leandro Lucon
Quick facts
Number of tax advisors

60

Network memberships

Global Legal Association

Languages

English, Spanish, German, Italian and Portuguese

Key practice areas
General corporate tax
Tax
Firm overview

Finocchio & Ustra Sociedade de Advogados started with the dream to fill a gap in the State of São Paulo's countryside’s market and build a full-service office that could compete with the most admired offices in Brazil.

Focused on developing effective and reliable legal solutions, highly qualified professionals, and working closely with clients, we gained market share and currently have in our client portfolio national and international companies of all sizes, and from all business segments.

We have made investments in corporate governance and in our management model; such as our participation in the Partners for Excellence Program (PAEX) of Fundação Dom Cabral, which is one of the best business schools in the world.

With our future and the sustainability of the firm in mind, in 2019 we launched our innovation platform: Future in Us (https://www.futurein.us/en/), as we believe in the rapid and disruptive evolution of law. We also believe that the best way to get to know us is by understanding our ideology. Thus, we make every possible effort and initiative to daily incorporate it into our culture.

Our vision

To be a benchmark firm, sustainable and timeless, in an ever-changing corporate environment.

Our mission

To understand and improve our clients' businesses, delivering results through strategic, innovative, reliable, and effective solutions.

Our purpose

To fulfill our mission in an ethical and synergetic environment, developing people with respect and transparency.

Our values

We believe in and are guided by our values:

  • We are committed to excellence and result delivering
  • We act ethically with integrity and transparency
  • We value our clients and work to exceed expectations
  • We value promptness and responsiveness
  • We are assertive through clarity
  • We are passionate about what we do
  • We cherish team spirit, an easy-going, and inspiring work environment
  • Our team is our greatest asset
Connect with us
Key practice areas

Corporate tax matters

  • Cross-border project management
  • Restructuring
  • Cost-sharing arrangements
  • Transactions
  • M&A
  • Environmental
  • Financial services
  • Corporate taxes
  • Technology
  • Cryptocurrency
  • Value chains

Dispute resolution

  • Audit defence
  • Audit support
  • Dispute resolution
  • Pre-litigation
  • Litigation
  • Controversy management

Tax advisory

  • Tax consulting
  • International tax advisory

Indirect tax

  • VAT
  • GST
  • Customs
  • Supply chains
Key practice contacts

Corporate Income Tax Advisory
Bruno Santo and Leandro Lucon
Partners

bruno.santo@fius.com.br
leandro.lucon@fius.com.br

Recent matter highlights

Sector expertise
  • Agriculture
  • Automotive
  • Aviation
  • Banking
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Fisheries and aquaculture
  • Food and beverage
  • Forestry
  • Gaming
  • Government and public policy
  • Healthcare
  • Industrials
  • Insurance
  • Investment management
  • Media
  • Mining
  • Natural resources
  • Oil and gas
  • Pharma and life sciences
  • Real estate
  • Shipping
  • Social infrastructure
  • Tech and telecoms
  • Tourism
  • Transport
  • Utilities
Other offices

Av. Bailarina Selma Parada,
505 – Sky Galleria –
Jd. Madalena Campinas/SP CEP: 13092-599

T: +55 11 3511-1143

E: bruno.santo@fius.com.br

W:https://www.fius.com.br/

Av. Carlos Maria Auricchio, 70 – Jardi
m Aquárius, São José dos Campos/SP CEP: 12240-420;

Av. Presidente Vargas,
2121 – Sala 2406 – Jardim Santa Angela,
Ribeirão Preto/SP.

Address:
149 R. Avelino Silveira Franco Condomínio L-Office
CJ.438 Campinas/SP, CEP: 13105-822
Brazil
Tel:+55 (19) 3552-6176 Email:Contact Us Web Address:https://www.fius.com.br/
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