Brazil

Firm overview

Ernesto Borges Advogados, founded in 1951, is the largest office in the Midwest and one of the most reputable in Brazil. The experience gained in seven decades of continuous assessment, combined with excellence in the provision of legal services, led Ernesto Borges Advogados to be one of the most respected law firms in the country.

Characterized by its solid growth, continuous improvement and focus on innovation, respecting ethics and integrity, the firm keeps the values rooted by its founder alive, building lasting relationships with its clients.

Firm overview

VRBF’s Tax practice is divided into two areas: (i) tax consulting (direct and indirect taxation advisory and cross-border transactions matters); and (ii) tax litigation on administrative and judicial courts regarding all tax matters (direct and indirect taxes). Customs is also practiced by the tax teams.

The teams have a deep knowledge about the tax rules in force and the Case-Law and some of the advisors have intense academic activities, what is reflected in the very sophisticated work they develop concerning complex issues.  

VRBF tax team has another very important and refined skill which refers to working with free-trade zones and the Special Economic Zone called Zona Franca de Manaus, where one of the offices are located. Tax incentives are a core topic of VRBF’s tax practice.

Firm overview

Utumi Advogados was born from a long-held dream of tax practitioner Ana Cláudia Akie Utumi. After more than 25 years leading tax teams in consulting company and big law firms, Ana Cláudia launched in 2017 Utumi Advogados, a boutique firm dedicated to tax law. Alongside her is partner Camila Abrunhosa Tapias, high qualified tax professional whose experience includes having worked in one of the largest Brazilian full-service law firms for almost 20 years.

Utumi Advogados’ team is known for its excellence and creativity in devising legal solutions to clients, when handling both tax consultancy and litigation matters. Our expertise includes strategic tax consulting, legal tax opinions, tax policy and tax litigation. 

Its clients include large national and multinational companies from a broad range of sectors, such as banking and finance, beverages, cosmetics, telecoms and technology, and also Brazilian and foreign private clients. 

We offer our clients a 360º view, taking into account not only the specifics of each business, current legislation and case law, but also potential risks, trends in tax interpretation by the courts and potential changes in law, as well as possible related economic issues. 

Firm overview

The service provided by Silva Gomes Advogados is highly specialized and personalized, offering excellence in the provision of legal services with commitment and quality in a personalized way.

With extensive expertise in tax litigation, the firm was founded by partner Luis Augusto da Silva Gomes, who has a professional trajectory of over 20 years of experience establishing solid partnerships with clients and companies in general, always aiming at solving tax issues, administrative, tax and judicial litigations, tax consultancy, among other areas of expertise. By understanding the language, the business and the needs of its clients, the firm offers the best recommendations and legal alternatives, thus ensuring security in the resolution of the most varied matters and tax issues.

Silva Gomes Advogados law firm’s differential is its exclusive and specialized services established through personalized and direct contact with clients. This way, it is possible to understand the scenario and all the factors that affect the client’s needs.

Understanding that each case is unique, Silva Gomes Advogados makes a point of investing in the relationship with the client to provide the most appropriate, speedy and sound solutions. We believe that it is necessary to deeply understand the client’s business and opportunities in order to seek the most suitable answers that he and his company need.

The firm has extensive experience in conducting tax processes for companies of various sizes, from small companies to multinationals, in the most diverse segments and sectors of the economy. The secret to adjust to our clients’ different realities is our dedication to understanding and handling the client’s demand in a deep and individualized way.

With knowledge gathered over two decades working in the tax area, Silva Gomes Advogados also provides tax consulting services, including in the pre-litigation phase, due diligence of tax proceedings, in the administrative and judicial spheres, as well as in tax matters involving customs law.

Firm overview

• Machado Meyer has one of the largest tax teams in Brazil;
• Clients benefit from the vast expertise of its partners as well as the full-service offering of the firm;
• Our partners and teams are engaged by clients for both consultancy/transactional work, which enables our teams to bring different viewpoints together and create value when structuring transactions;
• We often provide legal opinions regarding direct and indirect taxes, as well as customs and import duties, helping our clients to navigate the complex Brazilian tax system;
• We provide business-oriented advice by fully understanding our client’s businesses, market and operational structure in order to directly address the core of the exiting issues, identifying problems and providing innovative solutions;
• In relation to the transactional work, we act side by side with our corporate and finance teams to identify the potential tax risks of any transaction;
• Our tax practice is highly active in negotiating M&A, Finance and Capital Markets transactions.

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