Brazil

Firm overview

Machado Associados - Brazil

Machado Associados’ tax practice has long been one of the most reputable in Brazil. The firm is proud to have a solid and impressive client list, mainly in the automobile, cosmetics, education, energy, infrastructure, pharmaceutical, and technology sectors.

The partners and associates at Machado Associados have an in-depth knowledge of the complex Brazilian tax laws and the business of the clients, which allows the firm to offer efficient, strategic, and high-quality services.

Machado Associados has around fifty professionals in the tax department divided in five sub-areas: (a) direct taxes/transfer pricing; (b) indirect taxes; (c) tax litigation; (d) labour taxes; and (e) international taxation.

The headquarters are in São Paulo and there are offices in Brasília, and Rio de Janeiro.

Several of Machado Associados’ partners have a strong background in accounting, economics and business administration, which gives the firm an advantage in relation to both traditional law firms and accounting/consulting firms, making it regular for foreign law firms to consult with Machado Associados about tax matters in Brazil.

Machado Associados’ consulting practice continuously seeks to provide a unique and comprehensive approach to each case, combining an extensive experience and understanding of the Brazilian tax scenario with the careful analysis of the factual context and the goals of the clients, to deliver objective and accurate solutions to add value to their businesses.

The firm successfully advises the clients on disputes regarding tax matters, at both the administrative and judicial levels. Machado Associados´ lawyers take all measures against tax assessment notices and prepare and follow-up lawsuits to challenge tax collections or obtain the refund of taxes unduly paid. The team develops innovative legal arguments, capable of reflecting the most appropriate application of the tax rules to the clients’ businesses.

International Alliances

WTS Global: Machado Associados is the member firm in Brazil of this respected international network, which is strongly focused on the tax area and recognized as one of the worldwide leaders in the sector. WTS Global is headquartered in Germany and is present in over 100 countries. For more information check: WTS Global

Latin American Tax and Legal Network – LATAXNET: Machado Associados has founded LATAXNET in 2002. The network relies on 17 top tier law firms that cover the Latin America. Lataxnet allows Machado Associados, as an important differential, the possibility of executing projects simultaneously, quickly, and efficiently, throughout the whole region. For more information check: LATAXNET

Firm overview

Araújo e Policastro Advogados has built a reputation as one of the most respected full-service law firms in Brazil, with a long-standing reputation for excellence in various areas of legal practice since its foundation in 1962.

The firm has been successful in keeping its original goal: providing high quality legal services in a professional, innovative and practical manner.

The tax practice in both tax advice and litigation is one the core services of the firm.

Our tax team is highly qualified and remains headed by partner Sylvio Paes de Barros Junior, who has been systematically recognized for his solid tax knowledge over more than three decades of practice. He also counts with young and insightful lawyers known by their meticulous and hands-on practice with prompt answers to client’s needs.

The team provides a broad spectrum of services, which include tax litigation at the federal, state and municipal scopes and also tax consulting, advising Brazilian and foreign clients in industries such as industrial goods and services, infrastructure, energy, retail and technology, real estate, pharmacy, beauty etc.

The team also provides strategic tax planning and succession advice for wealthy individuals and family groups aiming at their full tax compliance and minimizing the tax burden over possible future gains and the estate’s transmission to future generations.

As per geographic alliances, the firm is a member of Nextlaw Global Referral Network, which gathers more than 280 law firms spread among more than 160 countries and has also built a long-lasting alliance with several local specialized partners for interdisciplinary transactions, such as M&A, business constitution abroad, among others, which may demand accounting, auditing or financial experts’ approach.

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

Firm overview

Pinheiro Neto Advogados is a Brazilian, independent and full-service firm specialising in multi-disciplinary deals, and was the first Brazilian law firm to specialise in corporate clients. Over more than 75 years, the firm translates the Brazilian legal environment for the benefit of local and foreign clients.

Deeply specialized, our tax department is praised by its multi-technical knowledge, easy communication, responsiveness and client-centred approach, offering a unique excellence in service that covers administrative and judicial litigation, consultant advice, tax planning, transfer-pricing, direct and also indirect tax, social security, and transactional tax, especially for M&A and capital markets.

Regarding our specializations, with a straightforward approach and the ability to translate legal concepts into business language, the litigation team handles sophisticated cases before the administrative Courts, in all three levels of taxation (Municipal, State and Federal), and also judicial Courts.

We are also specialized in domestic and international tax planning, providing legal assistance in different structures and its tax consequences, in particular to large multinational groups and its multiple activities in several countries.

The team also works closely to the insolvency and restructuring area, assisting creditors, companies going through insolvency procedures and clients seeking opportunities to invest or acquire assets. Further, as a boosting industry, Pinheiro Neto became the leading firm in technology, which is supported by specialized attorneys.

Regarding social security, Pinheiro Neto has a qualified focused team dealing with administrative and judicial litigation, and advice on structure and implementation of remuneration methods, such as Profit Sharing Program, Stock Option Plans, and other models of contracting employees, directors and service providers, focusing on payroll taxation efficiency. The team also provides comfort to companies in judicial Pension Plans, the form of correction of reserves, as well as taxation on these amounts.

Firm overview

Ayres Ribeiro Advogados is a well-established law firm with a team of highly experienced and renowned attorneys, who combine solid legal practice with academic excellence.

Our partners, associates and consultants have in depth knowledge of the economic sectors in which they act and are able to deliver tailored and high-quality legal services to both domestic and international corporations and individuals.

Ayres Ribeiro Advogados has offices in São Paulo and Belo Horizonte. The firm has a modern structure and is committed to offer agile and efficient services, through constant investments in technology and ongoing professional development.

Strategic partnerships with prominent law firms in Brazil and abroad, the team extends its legal practice to the whole national territory. Our attorneys count on main management tools to efficiently meet the requirements and demands of their clients with excellence.

Firm overview

Machado Meyer provides innovative legal solutions by combining expertise in various areas of law, broad knowledge of legislation and a thorough understanding of the matter. The firm has organized professionals specialized in advising clients abroad, creating multidisciplinary groups, especially in Germany, Latin America, Iberia, and Asia.