FIUS - Finocchio & Ustra Sociedade de Advogados


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

+55 (19) 3552-6176

Key contacts:

Partner: Bruno M. Santo
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Partner: Octávio Ustra
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Partner: Leandro Lucon
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Quick facts:

Number of tax advisors: 60
Network memberships: Global Legal Association
Languages: English, Spanish, German, Italian and Portuguese

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 (, 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

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

Corporate Income Tax Advisory
Bruno Santo and Leandro Lucon

Recent matter highlights

  • 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

Av. Pacaembu, 1976
Sala 17 - Pacaembu
São Paulo

T: +55 11 3511-1143



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.