Brazil



World Tax Reviews

Tax
Abe Rocha Neto Taparelli Garcez & Giovanini Advogados

In 2019 firms Abe Rocha Neto Taparelli e Garcez Advogados and Giovanini Filho Advogados merged, establishing Abe Rocha Neto Taparelli Garcez & Giovanini Advogados. The tax team specialises in transactional tax, specifically M&A, tax controversy and tax advisory. It is active in many sectors, for example fintech, IT, financial services and healthcare. Gustavo Barroso Taparelli is the lead partner for the tax team at the firm.

Over the research period, the tax team advised Fujistu Brazil on a tax assessment. It also advised Mitsui Alimentos in a lawsuit regarding PIS and COFINS on overpayment of exchange variation related to export gains for a period of 10 years. The firm also advised WA Service Eireli (Work On Group) in a lawsuit regarding tax classification that successfully used an injunction measure created by the new Brazilian Code of Civil Procedure.

Client feedback

“They are super updated, ethical, accessible. The progress report could be more frequent than the current one.”

“Abe team demonstrated to have good knowledge on the topics covered and are always available to support with questions and doubts in general.”

“Strengths – very accessible, even the main partners, open to discuss the fee values and the charge methodology, excellent technical results. Weaknesses - kind of reports.”

“They are very assertive and provide fast a response for all our needs. We always receive updates about changes on legislation, matters of the sector and customised opinion for subjects of our interest. We are very satisfied with the services provided by them.”

“In our view, Abe Giovanni has extensive experience in consulting and tax litigation, qualities that come exactly in the direction of the interests of our group. We have no weaknesses to mention, on the contrary, only good experiences with successful results.”

“The vast technical knowledge in tax matters brings the difference in speed and delivery of Abe Giovanini's works. I have no points for improvement to indicate.”

Abreu Goulart Santos Freitas & Megozzi

Founded in 2014, Abreu Goulart Santos Freitas & Megozzi operates in Rio de Janeiro and São Paulo. The tax team specialises in general corporate tax, indirect tax and transactional tax, specifically M&A and capital reconstruction. Its clients operate in sectors such as retail, imports and manufacturing.

Over the research period, the group worked on numerous cases across many tax categories. All matters and clients remain confidential.

Client feedback

“They are extremely committed to the costumer's needs. I never found this level of commitment anywhere else. They are always looking for the best solutions according the costumer's culture and values. They are able to adapt solutions and let them go when they are not suitable to the costumer.”

“The firm performed well in the legal opinions on tax creditors, always giving us the follow-up of the ongoing processes.”

“We are extremely satisfied with the work received, especially the customer focus, the creativity and availability of the professionals”

“The team always send us updates related to new tax subjects, opportunities and, also, potential negative impacts almost immediately on the facts / new rules / new judgments. I have no recommendation for improvement.”

“The office is excellent. No criticism to make. We count on them, always.”

“The firm stands out through prompt, dedicated and creative achievements as well as a high technical standard performance.”

Advocacia Fernanda Hernandez

Established in 1990, Advocacia Fernanda Hernandez’s strengths lie in tax controversy. Founding partner Fernanda Guimarães Hernandez leads the tax team. Its clients belong to a variety of sectors including consumer goods, financial services, hospitality and tourism, mining and chemicals.

A notable case the tax team worked on through the research period involved a defending a client seeking to recognise the statute of limitation of a tax credit. The credit was required by the Public Treasury of the Federal District in regard to a transfer operation of real estate. Other clients the firm worked with over the research period include Paranapanema (Caraíba Metais), Distribuidora de Autopeças Condor Ltda., FANAVID, Rexam and Maisbarato.

Client feedback

“Nothing to complain.”

“Very diligent and talented attorneys, with a solid reputation before the Federal Courts.”

“Excellent company.”

Araújo & Policastro Advogados

Araújo & Policastro Advogados was created in 1962. Partners José Paulo Bueno and Sylvio Fernando Paes de Barros Jr specialise in tax and work with five other professionals. The department is active in the practice areas of general corporate tax and tax controversy. Its clients come from sectors such as agribusiness, pharmaceutical, electronics and financial services.

During the research period, the team worked on numerous cases. In one such matter, clients were advised on international tax planning matters, for example transmission of assets to heirs. All other matters and clients remain confidential.

Client feedback

“We don't have any problem with Araujo Policastro's work, everything we need they attended to and just in time.”

ASBZ Advogados

Founded in 2012, ASBZ is a medium-sized law firm with 250 professionals and 140 attorneys. The group has strengths in the technology sector including digital services, electronic payment and energy. Alexandre Gleria leads the tax department.

During the research period, the team worked on numerous matters that required complex and innovative approaches. The names of all clients remain confidential.

Client feedback

“Qualified and committed professionals, though the price of services is slightly above the market.”

Ayres Ribeiro Advogados

Founded in 2012 with offices in São Paulo and Belo Horizonte, Ayres Ribeiro Advogados specialises in tax advisory, tax controversy and indirect tax. It is active in the agribusiness, food and beverage, automobile, pulp and paper, trade, energy and telecommunications sectors. The tax department is headed by Gilberto Ayres Moreira.

Over the research period, the group advised Coca-Cola in tax matters related to ICMS payments and are awaiting a ruling by the judge. The group also continued representing Heineken in tax matters related to Brazilian COFINS and ICMS taxes. In addition, the tax team assisted Luxottica on the optimization of their tax structure.

Azevedo Sette Advogados

Client feedback

"Azevedo Sette Advogados is our main law firm for the tax controversy issues, because in terms of trust, litigation management, monitoring of procedural progress, litigation strategy has one of the most brilliant minds of Brazil, with Clarissa Cerqueira Viana Pereira ahead of the team of tax litigation. No weaknesses that need to be highlighted, because the work is great."

"Assertive, experienced."

"This law office is very reliable and has good professionals."

"In a general assessment, Azevedo Sette has always met all of our needs."

"Very professional and technical staff."

"Azevedo Sette met my expectations."

"Very good technical skills."

Baptista Luz Advogados

Founded in in 2004, Baptista Luz is a firm with a focus on technology and innovation. The tax team has grown into providing individual, domestic, and international tax issues. The team represents several start-ups in the tech field.

Over the research period, the team at Baptista Luz Advogados worked on numerous complex cases that involved tech industry. The names of all clients remain confidential.

Client feedback

“Very committed with the customer. Fast response on tax questions/issues. Very good knowledge regarding Brazilian tax regulation.”

Barbosa Müssnich Aragão

The tax team at BMA has 10 partners and 31 lawyers who are active in the practice areas of tax controversy, general corporate tax and transactional tax, especially in M&A and cross-border transactions. The firm has offices in São Paulo, Rio de Janeiro and Brasília, but the tax team only operates in the São Paulo and Rio de Janeiro offices. The department works with numerous sectors such as real estate, aerospace, oil and gas, healthcare, financial services, mining and energy.

Over the research period, the team advised Didi Chuxing, a Chinese ride-hailing app, in the purchase of 99 Taxis, a Brazilian ride-hailing app. Both companies represent the largest competitors in their country’s respective field. The team also acted for Embraer in the negotiation of a JV with Boeing that involved a complicated carve out due to peculiarities of Brazilian tax law and US dollar functional currency of Embraer. The team also provides continuous tax advice to Raizen on complex cross-border matters.

Client feedback

“Great knowledge of the legal setup in Brazil and its practical applications, given the players (government, regulatory agency, others).”

“Fast, intelligent, practical analysis.”

Bastos Bari Vilela Zugman Advogados

The tax practice at BVZ offers a wide range of services including corporate tax planning, indirect taxes, strategic tax disputes and private client work. The firm has recently expanded its tax dispute practice and maintains a strong tax planning and consulting practice.

During the research period, the team worked on numerous complex and innovative cases. A standout case was for client NDT Comex that involved the clients request of indemnification for damages caused by tax inspections.

Client feedback

“BVZ are very business oriented and always go beyond when serving the client.”

“Their work is extremely precise and responsive. The firm does not overwhelm you with unnecessary information while providing clear solutions and paths to follow, allowing you to better decide with just the needed information for the case.”

Bichara Advogados

The tax team at Bichara Advogados specialises in tax consulting and tax controversy. It has strong relationships with clients in sectors such as paper and pulp, telecommunications, real estate, electricity, education, pharmaceutical, aerospace, food and beverage, cosmetics and construction.

Over the research period, the tax team represented Unisys in a matter related to social security contributions set in instalment payments. As a result of the case, the 2nd Region Federal Court ruled in favour of the client, granting them the plea which allowed the client to receive a refund as well as the possibility to offset social security contributions. Additionally, the group began representing GE Aviation in a matter regarding a fine charged to the client by the state of Rio de Janeiro. This fine stems from the repair of parts of Brazilian Air Force aircrafts and the resulting alleged failure to fill out related tax forms.

Over the past 12 months, the team worked on several high impact matters. One stand-out matter was a civil action questioning ICMS benefits granted by the federal government related to cultural projects. Another innovative matter involved the possibility of charging of contribution to the FUST, a lawsuit that involved many complex aspects to telecom companies.

The team welcomed Murillo Estevam Allevato Neto as a senior lawyer from Pinheiro Neto Advogados.

Client feedback

“Counsels with deep expertise with the topics brought top discussions. Bold solutions based on regulation in force, but also considering experience in recent trials for the topic. Proactive support with short time response and easy communication in materials in both languages (Portuguese and English).”

“Strengths: knowledge, availability and deadline.”

“Best part is the technical knowledge and leadership of Luis Gustavo Bichara, Pedro and Chede. They are on top of all discussions and important trials. Always available to interact and share experience.”

“My assessment is that the firm is excellent, the partners and employees are very good professionals.”

“In my opinion the provide a very good quality service, mostly because they are very fast in responding to the company’s demand and they give very precise advice. They also have good prices and have offices in more than one state of Brazil.”

“Easy relationship, partnership, simple and good technique. I think the fee amount in non-tax matters is a weakness.”

“Bichara Advogados is fully engaged with us, always working as a real partner of our business. They are always available and answer quickly to our demands. In recent years, they are developing the law firm extremely fast, but keeping the seniority and high-level quality of their legal services.”

“The team provides experience in capital markets, proactivity and high-level services.”

Bocater Camargo Costa e Silva Rodrigues Advogados

Founded in 1999, Bocater Camargo Costa e Silva Rodrigues Advogados has two offices in São Paulo and Rio de Janeiro. The tax department is fairly new, having been formed in 2015. The team is headed by a three-partner team: Luciana Ibiapina Lira Aguiar, Alexandre Luiz Moraes do Rêgo Monteiro and Francisco Lisboa Moreira, who lead 10 professionals. The department specialises in tax controversy, general corporate tax and transactional tax. Its clients belong to many different sectors such as oil and gas, financial services, energy, construction, pharmaceutical and retail.

Over the research period, the team represented Banco Fator in a lawsuit against the Brazilian Federal government related to withholding tax that would create a virtual taxation on illiquid assets owned by a closed fund before redemption by holders. Other clients included B3, multinational pharmaceutical manufacturers, and other large international organisations.

The team grew with the addition of senior attorney Rachel Mira Lagos, who joined from BRATAX.

Client feedback

“What is impressive about the company, besides the sweeping ability, is the collaborative attitude and experienced vision that guarantee a logical and practical approach in implementing our demands.”

“They know the history between my company and the opponent.”

“They did the work they were hired to do well.”

Brazuna Ruschmann & Soriano Sociedade de Advogados

Brazuna Ruschmann & Soriano Sociedade de Advogados (BRATAX) is a boutique tax law firm established in 2013. The firm is led by partners José Luis Brazuna, Cristiano Ruschmann and Ciro Soriano de Oliveira. Its clients range from sectors such as IT, chemicals, pharmaceutical, pulp and paper, human and animal nutrition, energy, infrastructure, cosmetics, media, automobile, glass and education. The firm specialises in the practice areas of indirect tax and tax controversy.

During the research period, the tax team assisted a client on an incidence of ICMS on the importation of equipment for laboratory services for all of the client’s offices. This received a favourable ruling in light of resistance from the Sao Paulo Court of Appeals. The team also worked on leading cases involving taxation of cloud computing, streaming and IT services, as well as an indirect tax case on an IPI charged on a manufacturer.

The tax team recently welcomed seven new associates, Tatiana Caroline de Mesquita, from Lira Advogados. Thiago Marini and Vinicius Araújo Silva from Vella Pugliese Buosi e Guidoni Advogados. Ana Sayuri Matsubara from Advocacia Lunardelli. Nicolli Anversa Colli from Cepeda Advogados. Anita dos Santo Arbex and Anna Lydia Matos Barreto joined from Furlanetto Advogados.

In the same research period, tax associate Raphael de Toledo Piza departed for Gaia Silva Gaede Advogados.

Client feedback

“Excellent work, with diligence and competence. BRATAX, in Ciro, did a great job from the defence preparation till the final debate at the Supreme Tax Organism (CARF) in Brasilia. I can number several positive points about BRATAX, from the assistance to the overall competence, but what I want to highlight is the practical sense of the team from this law firm. All very good and competent, focused on the customer needs. Outstanding. No negative point to report.”

Brigagão Duque Estrada Advogados

Brigagão Duque Estrada Advogados is a new boutique firm established in 2018. It has two locations in Rio de Janeiro and São Paulo and is led by five partners, with Gustavo Brigagão and Roberto Duque Estrada being the name partners. It specialises in indirect tax and tax controversy. Its clients belong to sectors such as financial services, entertainment, oil and gas, IT, real estate and retail.

Over the research period, the team handled several tax litigation cases involving the FIAT group on international tax matters. The team continued its work with FIFA providing tax advisory to their business in Brazil. The tax team also worked on several complex matters in the financial market providing legal advice involving corporate restructuring, tax planning and others.

Bueno & Castro Tax Lawyers

Launched in 2019, Bueno & Castro is a boutique law firm specialising in tax law. It is known for international tax matters. It provides planning and litigation to the commerce, digital and service economy sectors, as well as financial.

The team represented each company of Odebrecht group, an infrastructure group, in different lawsuits to recover tax credits related to a substantial part of their labour costs. The firm also represented clients Interep Representações Viagens e Turismo, Rosset & Ci and SC Johnson.

Client feedback

“We deal directly with head partner, Matheus Bueno. Matheus is always up to speed in relation to judicial and administrative tax decisions and is extremely clear and objective with his advice, these being his strengths. His busy agenda can be seen a weak spot.”

Candido Martins Advogados

Founding partner Alamy Candido heads the tax team at Candido Martins Advogados. It specialises in general corporate tax and transactional tax, especially M&A. It works with clients over numerous sectors such as energy, paper, alcohol, technology and healthcare.

Throughout the research period, the team advised Kodak brazil on the sale and transfer of assets. In addition, the team provided analysis of tax matters to the Toyota Group that involved many complexities due to its cross-border nature.

Castro Barros Sobral Gomes Advogados

André Gomes de Oliveira heads the tax team at Castro Barros Sobral Gomes Advogados. The tax team operates out of two offices in Rio de Janeiro and São Paulo, along with 30 professionals. It specialises in indirect tax, tax controversy and transactional tax, especially cross-border transactions. It maintains strong relationships with clients in the retail and telecommunications sectors.

During the research period, the tax team assisted on a high-profile matter for TIM S/A that lacked jurisprudence on tax relief. Castro Barros’s tax team also worked with Johnson Controls, White Martins, Essilor and IRB Brasil Resseguros.

Over the research period Carolina Silveira Becman, associate tax advisory and transfer pricing and Caio de Almeida Manhães, associate tax litigation, both departed for Gaia Silva Gaede.

Client feedback

“They are brilliant. Even though they aren't as knowledgeable about the oil and gas sector, they can manage incredible work.”

Cescon Barrieu Flesch & Barreto Advogados

A well-regarded firm in Brazil, Cescon Barrieu Flesch & Barreto Advogados stands out with its strong transactional tax practice, reputation for sophisticated tax structures and corporate structuring acumen. The firm’s expertise is particularly strong in the pharmaceutical, energy and consumer goods industries.

During the last 12 months, the firm has represented State Grid in court over an industry wide issue. This dispute could have a high level of impact depending on the ruling. The group also worded on an unprecedented case before the judicial courts involving goodwill payed into an acquisition.

Over the research period, the firm hired partners Aldo de Paula Júnior from Aldo de Paula Júnior, and André Alves de Melo from Gaia Silva. In addition, the firm promoted Renato Batiston and Rafael Santos to partner. Partners Rafael Malheiro and Ramon Castilho left the from during the research period, each leaving for Felsberg and founding a new firm, respectively.

Client feedback

“Strength - quick response. Weaknesses – price.”

“Cescon Barrieu team have strong skills and knowledge of Brazilian legislation, legal decisions and have good conditions to advise and guide the company over the challenges.”

Coimbra & Chaves Sociedade de Advogados

Founded in 2011, Coimbra & Chaves Sociedade de Advogados specialises in business and labour law, with a strong reputation in tax law. Founding partner Paulo Roberto Coimbra Silva heads the tax team at the firm, which also operates in Brasília in addition to its main office in Belo Horizonte. In late 2018, the firm opened its newest office in São Paulo. It focuses on clients in the automobile, mining, steel, energy and natural gas sectors. The team specialises in tax controversy.

During the research period, the tax team worked with several large multinational companies on novel and complex issues that required innovative approaches. All other matters and clients remain confidential.

The team strengthened itself with the addition of Onofre Alves Batista, junior counsel partner (tax consulting and innovation), who came from Advocacia Geral do Estado de Minas Gerais. Paulo David Ferreira, tax consulting, came from Vallourec. Guilherme Bagno Pires de Morais, tax consulting came from Fiat Chrysler Automoveis. Virgínia Fontes Simões, managing partner, came from Usiminas. Janaína Diniz Ferreira de Andrade Tax Litigation joined from another firm and Flávia Gontijo de Freitas Noronha, tax consulting, from one of the Big Four.

Client feedback

“Strengths: expertise, attention, always available to attend us. Weaknesses: high fees.”

“They work fast, attentive, help negotiate deals and come up with solutions for conflicts during negotiations. Their lawyers have a vast knowledge and they are fair on invoices.”

“They have a very good knowledge of corporate law and negotiation and are really engaged on making the deal happen. I feel as if they were part of our company, because they are as concerned as we are about the problems we face and they are always focused in trying to find solutions to our needs.”

Corrêa Meyer & Nastromagario Advogados

Marcelo Nastromagario is a founding partner of full-service firm Corrêa Meyer & Nastromagario Advogados. He has served as the managing partner, CEO and CFO since 2010 and is also head of the tax department. It is active in the chemical, financial services and real estate sectors, just to name a few. The team specialises in tax controversy and tax planning.

During the research period, the tax team advised on several large, complex corporate restructurings. The litigation team also worked on several cases involving the disallowance of ICMS credits.

Deloitte

The tax department at Deloitte Brazil is led by João Maurício Gumeiro. It offers a full range of tax law services but specialises in general corporate tax, transfer pricing and indirect tax. It maintains strong relationships with its clients from all around the globe. Many of the clients are multinational groups.

Over the research period, the team at Deloitte advised on the global restructuring of a large Brazilian multinational group preparing for a stock exchange listing. This required a deep, multi-layer and multi-country analysis. The group also assisted client in modelling proposed tax reforms on their businesses and customers.

During the research period, the firm hired International tax director Felipe Fortes from EY in February 2020.

Client feedback

“Strong point, credibility and technical knowledge beyond long experience.”

Demarest Advogados

Spanning four offices in Brazil and one in New York, Demarest Advogados focuses on the practice areas of tax controversy, indirect tax and transactional tax, specifically M&A and cross-border transactions. Its tax department consists of 10 partners who lead five counsel and 45 lawyers. Its clients are from a diverse set of sectors including automotive, pharmaceutical, industrial manufacturing, agribusiness, life sciences and F&B.

Over the research period, the tax team represented Pfizer in a leading case at the Court of Appeals regarding the inclusion of an ICMS tax credit in another division of the client. Moreover, the team advised Grupo Aliança through capital stock sales of Aliança Benefícios and GA Corretora de Seguros to Qualicorp.

During the research period, the team advised Ecolab on an ongoing case regarding the dispute of IRPJ and CSLL on the SELIC rate on amount of credit the company paid from taxes. A favourable decision could have a high degree of impact. The team also assisted clients Harvard Management Company, CitiBank, Bank of America Merrill Lynch, Morgan Stanley and XP Investimentos.

The team welcomed partner Priscila Faricelli from Trench Rossi Watanabe. Partner Any Heloísa Peraça left the firm.

Client feedback

“The Demarest team that worked and has been working with us in tax issues has always demonstrated a deep knowledge about tax Legislation in Brazil and has given us direct and clear solutions to our requests in order to reach to the best decision pointing out risks and opportunities.”

Dias Carneiro Advogados

Founded in 2002, the tax team at Dias Carneiro specialises in indirect tax and transactional tax, specifically customs. Its clients vary in sector, but include pulp, forestation and reforestation, pharmaceutical, technology, machinery, sugar and biofuels, insurance, telecommunications and real estate. The tax department is led by Antonio Amendola.

During the research period, the team advised its client on possible tax benefits related to Incentive Units. It also represented another client in a case against tax authorities regarding higher corporate income taxes than should be paid. Its clients remain confidential.

The team grew through the addition of senior associate focused on tax consulting Isadora Carvalho Algorta, from Pacheco Neto, Sanden Advogados. The firm also hired associate focused on tax consulting Pedro Nogueira Rebouças from PwC.

Client feedback

“Excellent work developed by DCA and the leading partner Antonio Amendola and team. I value the seriousness of their advice, being result-oriented and always making sure we are properly navigating the complexity of the Brazilian tax environment. True partners to our business!”

“Excellent technical knowledge and agility in the development of the work.”

Diego Galbinski Advocacia

The tax team at Diego Galbinksi provides tax efficient scenarios to a wide range of clients. The firm works in dispute resolution, tax recovery, tax planning, succession planning and consultancy. Sectors the firm has worked with includes agribusiness, healthcare, telecom and food and beverages.

During the research period, the team advised Rio Grandense de Espumas Industriais on offsetting the tax credit with notices of payment. The size of the company made the deal complex. The team also advised Rafebe Participações, Fundação Empresa-Escola de Engenharia da UFRGS, Lauro Weber & Cia and Auxiliadora Predial.

The team hired associate Jacquelyne Fleck. Associate Amanda Abreu Ricardo left the team.

Client feedback

“I highlight the fast response to the demand addressed to them and how they manage the issues. Besides that, they are very skilled in the tax matters and can provide simple and assertive answers to us, despite the complexity of our tax legislation.”

“Excellent work. Success in all judicial defences of taxes.”

Ernesto Borges Advogados

Founded in 1951, Ernesto Borges Advogados’ tax team specialises in tax controversy and indirect tax. Its clients come from sectors such as pulp and paper, manufacturing, tobacco, textiles and energy. The firm operates across three offices.

Over the research period, the group represented GEP Indústria e Comércio in a case regarding allegations of failure to pay ICMS tax related to merchandise sales. Moreover, it assisted Fibria Celulose on a matter regarding ICMS tax payments across states related to merchandise suppliers.

Over the research period, the team represented Suzano, one of the largest producers of pulp in Latin America, in a successful case.

The team hired tax lawyer Alex de Andrade Lira during the research period.

Client feedback

“A strong point is the knowledge and trust built on the relationship we maintain with the professionals who serve us.”

Felsberg Advogados

The tax department at Felsberg Advogados is led by a three-person team of Anna Flávia Izelli, head of tax litigation, Ivan Campos, head of tax in the Rio de Janeiro office and Rafael Malheiro, head of tax consulting and corporate tax in the São Paulo office. The team specialises in tax controversy, general corporate tax, and transactional tax, with an emphasis on M&A and cross-border transactions. It works with clients in the automobile, financial services, energy, retail and pharmaceutical sectors, just to name a few.

Over the research period, the team helped its clients, China Communications Construction Company, in developing the tax structure for a bid on the construction project for the second longest bridge in South America. A corporate tax matter they advised on concerned Queiroz Galvão Energia and the tax effects of corporate restructuring and debt restructuring.

Fleury Coimbra & Rhomberg Advogados

Eduardo Fleury heads the tax department at Fleury Coimbra & Rhomberg Advogados. The team is active in tax consulting, tax controversy and transactional tax, specifically in cross-border transactions. Its strengths lie in the industrial and manufacturing, IT, oil and gas, clean energy, and healthcare sectors. It works with multinational firms and maintain strong relationships with international clients.

During the research period, the tax team represented Xylem in a lawsuit aiming to cancel an infraction notice. The team also advised in the international tax restructuring of CVC operations and its subsidiaries. Other clients included, Ultragaz, Bahiana Distibuidora Gas, Mann+Hummel and sage Brazil Software.

Client feedback

“Excellent service. Impressive response time and high quality work.”

“They provide us a great and fast service.”

Fogaça Moreti Advogados

Client feedback

"All legal advisers are trained and highly experienced in what they do. The service is very fast and efficient and very accurate. I never faced any kind of problem in working with the team."

Fraga Bekierman & Cristiano Advogados

Founded in 1993, Fraga Bekierman & Cristiano Advogados is active in tax controversy and general corporate tax. Its clients are in sectors such as oil and gas, pharmaceutical, energy, shipping, chemical, food and beverage, telecommunications, technology and financial services.

Over the research period, the firm continued advising Unimed do Estado do Rio de Janeiro Federação Estadual das Cooperatives Médicas on the implementation of a new law, supplementary law n. 157/2016 in relation to its organisation. It also represented Aero Rio Taxi in a lawsuit claiming a COFINS-Import levied on airplanes is unconstitutional. If ruled favourably this case could have a great impact on the industry.

Freitas & Vieira Advogados

Freitas e Vieira Advogados is a boutique firm founded in 2017 with a focus on tax law. Led by Rodrigo de Freitas and Rodrigo Rodrigues Leite Vieira, the group brings a broad and innovative set of knowledge to a broad spectrum of tax issues. The group has done significant work in finance, industry, services and healthcare.

Over the research period, the firm represented a major industrial group in a lawsuit filed to attribute liability for a tax injunctive measure. In another controversy case, the firm developed the procedural strategy for banco BTG Pactal to mount a defence of tax debts and adopt a joint strategy before administrative law courts. The team also advised clients BW 1 Morumbi Empreendimento Imobiliario, Notre Dame Intermédica Saúde, Mediplan Assistencial and Tokio Marine Seguradora.

The team welcomed tax lawyer Nando Machado Monteiro dos Santos from Schnerider e Pugliese Advogados. Tax lawyer João Batista Brandão Neto left the firm for Mauler Advogados.

Client feedback

“The company provides an extremely detailed service and with customer participation discussing all steps and strategies.”

“Extremely ethical professionals. Success in the proposal. Constant feedback and transparency. Accessibility.”

“The law firm has enormous knowledge of tax issues, fast and professional service, with fees compatible with the market.”

Gaia Silva Gaede Advogados

Gaia Silva Gaede Advogados has five offices throughout Brazil, in São Paulo, Rio de Janeiro, Curitiba, Belo Horizonte and Brasília. The firm is made up of 19 partners and about 200 lawyers. It has a strong reputation in many sectors such as technology and innovation, ecommerce, healthcare, oil and gas, consumer goods, pharmaceutical, insurance, agribusiness, automobile, construction, energy and financial services. It is active in the practice areas of general corporate tax and tax controversy.

Over the past 12 months, the tax team received a favourable decision in the first case recognising the right to non-payment of PIS and COFINS contributions of demmurage charges. The group also worked on a precedent-setting dispute from Lojas Americanas concerning the challenge to a tax assessment for the annulment of CSLL tax credit.

Client feedback

“The word to define my relationship with Gaia Silva Gaede Advogados is: Partnership. I cannot speak highly enough of the firm. Besides the expected knowledge and expertise, especially in the pharma sector, GAIA is always willing to walk the extra mile to insure that us, the client, receives the best possible advice and best possible outcome.”

“Strengths: very high level of technical skill of the team. Weaknesses: several changes in the team that work with us in a short period.”

“The services provided are really full of knowledge and research.”

“Very good trade-off between price and service quality.”

“Excellent service, control and technique in conducting the processes, always with decisions discussed together with the client, adopting strategies to achieve the best performance. Points for improvement would perhaps be to follow a less conservative profile in consultative matters.”

“Very good Law Firm. Main strength: availability. Tax law background I would take for granted. I think they are too conservative sometimes, it could be revisited/re evaluated due to the extreme competitive market we are dealing with these days.”

“The team was proactive and accurate in carrying out the work.”

“They provide a very interdisciplinary work.”

Garrigues

Garrigues specialises in general corporate tax, transfer pricing and transactional tax, with an emphasis on M&A. Partners Cassius Vinícius de Carvalho, Daniel Dix and principal associate Amanda Pereira lead the team at the São Paulo office. Its clients belong to a variety of sectors including industrial manufacturing, construction, retail and consumer goods.

In the past 12 months, the group advised clients on innovative matters, including a case that was analyses from a purely commercial perspective and used an advanced tax table. Furthermore, the team advised several clients on corporate reorganisation. Its clients remain confidential.

In terms of lateral moves, Senior Associate Bruno Rebouças left the firm for NBF|A.

Henriques Sociedade de Advogados

Guilherme de Almeida Henriques is the founding partner at Henriques Sociedade de Advogados. It operates in the practice areas of indirect tax, tax controversy and general corporate tax. Its clients are active in sectors such as the construction and financial services.

During the research period, the tax group represented Cerne Consultoria e Projetos in a lawsuit regarding the definition of tax basis. The deal stands out because the injunction was based on binding precedent. The team also worked on other deals that went before the supreme court.

Huck Otranto Camargo Advogados

Spanning across two offices in São Paulo and Brasília, Huck Otranto Camargo Advogados was established in 1993 and specialises in transfer pricing, tax controversy, indirect tax, and transactional tax, specifically cross-border transactions. It currently has 10 partners who are experts in multiple practice areas spanning tax law. They work with clients from numerous sectors such as pharmaceuticals, insurance, education, plastics and food and beverage.

Over the research period, the firm assisted Irmãos Caio Indústria e Comércio de Algodão in a lawsuit that utilised a new Civil Procedure Code to exclude ICMS and PIS/COFINS calculations. This could have a broad effect on the industry. The group also defined a precise tax structuring and method in a new segment of the recycling and oil industry.

The team welcomed the promotion of Lucas Martini de Aguiar to partner. Additionally, it lost Marcelo Muratori, who left for Mariz de Oliveira e Siqueira Campos Advogados.

Junqueira Ie Advogados

Junqueira Ie Advogados was formed in 2019 by experienced tax professionals. The firm provides specialised services related tax, corporate law and governance and family law. It also has experience in regulatory advice and foreign mutual funds, institutional investors and foreign exchange regulation.

Over the research period the firm reviewed the taxation aspects of financial products for Banco Mizuho (M.Bank) and analysed the cost it was bringing to the company. In addition, the firm also assisted client Citibank in a tax compliance review.

Formed in 2019, Lavinia Junqueira and Cristiane Meitin Ie spun-off from Tudisco Rodrigues & Junqueira Advogados. The firm also welcomed partner Jonathan Mazon from SPDA in 2020.

Client feedback

“Junqueira's tax team, led by Lavinia Junqueira, is a very business-oriented law firm. Lavinia has an impressive knowledge of Brazilian Tax Law. Additionally, she is very friendly and easy to work with.”

KLA Advogados

KLA Advodagos possesses a strong team of tax advisers. Lead by Henrique Lopez, the team is recognised for its work in litigation, tax planning and structuring. Other key individuals on the team include Victor Polizelli and Álvaro Lucasech.

Over the research period, the team advised Hughes Network Systemson structuring and implementing a joint venture with Yahsat to create the largest broadband satellite network in Brazil. The team also assisted Prysmian Cabos e Sistemas in helping set up a shared service centre in Brazil in connection with other Latin American countries.

Lacaz Martins Pereira Neto Gurevich & Schoueri Advogados

A highly respected law firm, the tax department at Lacaz Martins Pereira Neto Gurevich & Schoueri Advogados provides consulting on international and domestic transactions, real estate, tax litigation, judicial litigation and wealth management.

All clients’ names and details of their work remain confidential.

Client feedback

“Strengths: very good team that has a deep knowledge of tax and litigation matters. Good cost benefit.”

LBMF | Barbosa & Ferraz Ivamoto Advogados

During the research period, the firm advised Fundação Instituto de Administração (FIA) in a judicial defence that has the potential to save a significant figure. The team also worked on a case that used an innovative strategy to receive a final decision that recognised ICMS to be excluded from the PIS/COFINS basis for their client.

Lefosse Advogados

Over the past 12 months the firm worked on a variety of complex matters. A standout deal for client Visa involves a tax assessment regarding PIS/COFINS around the concept of input for service providers and whether that comprises expenses with marketing. This could have broad and significant impact on companies working in the same business.

The firm grew with the addition of partner Jayme Freitas from BP and Counsel Rodrigo Griz from ASBZ Advogados.

Client feedback

“They provide an excellent service. Lawyers and partners have an excellent background and expertise, being supportive / available all the time.”

“It was great work. Lefosse has a great tax team (highlighted by Gustavo Haddad). Very technical and with a deep understanding of the technology industry.”

Leite Tosto e Barros Advogados

Leite Tosto e Barros Advogados work during the research period stands out for their work in tax controversy. The team was hired by Ferreira Gomes Energia to challenge a tax imposed by the Brazilian state of Amapá on hydroelectric power generation. In addition, the team assisted client Huntsman Química do Brasil to exclude ICMS from taxable base to calculate PIS/COFINS.

Machado Associados Advogados & Consultores

Founded in 1990, the tax team at Machado Associados is made up of 22 partners and 28 professionals. Júlio de Oliveira is the head partner and operates out of three offices in São Paulo, Rio de Janeiro and Brasília. The department specialises in transactional tax, including M&A, indirect tax, tax controversy and transfer pricing. Its clients are active in sectors such as construction, healthcare, energy, cosmetics and consumer goods.

The tax team at Machado Associados had a busy year, during the research period the team advised Exceda shareholders on a sale of a group of companies in Brazil and their multi-jurisdictional assets. The team also defended Líder Franquias e Licenças (Hinode) in a tax assessment enforcing a law enforcing companies that sell through direct sales to adopt the ICMS despite the complex nature of that chain of commerce.

The firm grew with the addition of three partners, Gilberto Cipullo, Maria Andréia Ferreira dos Santos and Antonio Carlos Harada, all from Cipullo, Harada, Bezerra e Santos Advogados. The firm also welcomed partner Renato Silveira, joining from JBS.

Client feedback

“Machado has deep knowledge of consumer goods business, understand our needs providing strategic thinking and legal assessment with precise advice. However, high fees are practiced.”

Machado Meyer Sendacz & Opice Advogados

The tax team at Machado Meyer Sendacz & Opice operates in three offices in Brasília, São Paulo and Rio de Janeiro. It is active in tax controversy and transactional tax, including cross-border transactions, M&A and IPOs. Its clients include sectors such as construction, telecommunications, energy, financial services and oil and gas.

Over the research period the tax team at Machado Meyer advised on several large, complex and innovative deals. The ream represented ZAP Group in their sale to OLX Brazil, a 50/50 joint venture between Prosus and Adevinta. The group also represented São Martinho, Goiasa Goiatuba Álcool and BP Bioenergia Tropical In a matter concerning ICMS credits that could have an industry-wide effect on the sugarcane and ethanol industry.

Over the research period, the team promoted André Menon to partner. Partner Tiago Dockhorn left the firm for Madrona Advogados.

Client feedback

“Excellent work by Fernando Tonanni and team. Fernando is knowledgeable, easy to work with and takes clear positions that enable us to make very relevant business decisions. The fact that he is an active participant in very relevant tax litigation give him a unique viewpoint on what's going on in the market. He is also conversant in adjacent matters, such as regulation.”

“The quality of the work is remarkable and trustworthy. They are always trying to accommodate all clients’ interests.”

“Machado Meyer provides high quality technical services and has a strong culture of integrity, commitment of its professionals to their customers and priceless ethical values. There is no point to highlight that needs improvement.”

“Deep knowledge about the current political scenario and new conjunctures of tax reform. It is a protagonist in discussion forums, both academic and professional. Reliability of information and understanding of your customers' needs. Deep knowledge on issues involving litigation and mapping of all the theses of the higher courts.”

Mannrich e Vasconcelos Advogados

Founded in 2004, Mannrich e Vasconcelos Advogados specialises in working with the healthcare, chemical, agribusiness and mining sectors. Its tax team is active in tax controversy and general corporate tax. Partners Breno Ferreira Martins Vasconcelos and Thais Romero Veiga Shingai are key individuals at the firm.

During the research period, the firm represented Associação Brasileira de Advocacia Tributária (ABAT) in a complex eSocial parameterisation that concerned the profit-sharing payments made to its BOD. This had an impact as other lawsuits have been field concerning profit sharing.

In terms of lateral moves, the firm hired former associate Letícia Rodrigues Sugahara as partner after returning from studying. The firm also promoted Alice Vieira Zambianco to partner. Partner Thiago Filipe Bravo left the firm and partner Gabriela Amaral de Macedo left the firm for Madrona Advogados.

Client feedback

“Very good team of lawyers – always available.”

“The office provides excellent service. Lawyers are committed to the client, are competent and have high legal knowledge. They are qualified professionals, attentive and updated with legal matters. I can guarantee that it is the best office that provides services to the company.”

“The company is well prepared to support with the subjects we have. It’s a punctual and serious company.”

Martinelli Advogados

Martinelli Advogados is well known for its tax work. It uses a large team to carry out tax work reviews, consultancy, planning, advice and more for clients with significant a revenue basis. The team regularly advises companies with large international footprints and uses a unique approach to review tax works, identifying legal alternatives for reducing the client’s tax burden.

Over the research period the team assisted Itambé in winning reimbursement for tax credits derived from PIS and COFINS calculations. In addition, the group assisted SAE Towers Brasil Torres de Transmissão in reviewing calculations of social security contributions that resulted in a savings of R$1 million.

The team grew recently with the addition of tax partner Roberto Corrêa from PwC. Department coordinator Lucas Pego Santana also joined from PwC. Raphael Scheffer Lima and Fernanda da Rosa both joined as department coordinators as well. Senior lawyer Monise Paula Ferreira joined the firm from PwC. Bruno Augusto Francois Guimaraes, Lucas Gabiatti da Conceicao and Eric Hissashi Nagamine left the firm in May 2020.

Mattos Engelberg Echenique Advogados

The team at Mattos Engelberg Echenique Advogados consists of 26 partners and 70 lawyers spread over four offices in Brazil, with an additional representative office in Argentina. The tax group specialises in tax controversy, general corporate tax, indirect tax and transactional tax, specifically M&A. It is active in numerous sectors, but is most prominent in agribusiness, financial institutions, real estate, logistics and information systems.

During the research period, the team brought three different lawsuits to the federal Court of Sao Paulo to validate the application of a full tax rate of 2% of the tax benefit granted to exporting companies and which had been reduced to 0.1%.

Mattos Filho Veiga Filho Marrey Jr & Quiroga Advogados

Mattos Filho Veiga Filho Marrey Jr & Quiroga Advogados is active in the financial services, life sciences, chemical, oil and gas, energy, pharmaceutical, automobile and IT sectors. It specialises in indirect tax, tax controversy and transactional tax, with an emphasis on M&A and corporate reorganisations. The firm operates out of three offices in Brazil: São Paulo, Rio de Janeiro and Brasília, as well as international offices in New York and London.

Over the research period, the tax team acted as Avon Product’s lawyer, assisting in an all-share merger of Avon with Natura. The team also represented Santander in a dispute to ensure the right to offset tax credits. This resulted in one of the first decisions on the subject and resulted in another decision that affirmed the right of the company to tax offsetting. The team also assisted clients Google Brazil, GE Oil & Gas, Odebrecht, BP and Softbank Group.

Client feedback

“I truly believe they are doing the best work. They are fully engaged on all the proceedings sharing and discussing with me every step, what makes me feel very confident with their work.”

“Best is: really fast feedback – lot of previous experience in the field.”

“Our case was very complex and very sensitive from the business disruption point of view requiring immediate attention. Mr Quiroga opened his agenda to receive us urgently, provided his understanding and line of action. Several scenarios were evaluated and action plans were defined. Later, we were introduced to the partners responsible for preparing our defence. They supported us through the entire process acting with tremendous professionalism and demonstrating their expertise. The work performed was excellent from all aspects. customer service, facilities, tax expertise and networking to mitigate the business risks involved.”

“Mattos Filho is all-service law firm which can assist big enterprises in all fields of law. They have well prepared lawyers in all departments, mostly with an international experience. I am extremely happy with the tax department, the civil litigation department, the aviation department and the corporate department. I've always had an extremely good experience with them.”

Mauler Advogados

Mauler Advogados is a law firm with a tax specialisation. It has two offices in Brazil, in Sao Paolo and Brasilia. It is known for tax controversy and is active in indirect tax, corporate tax, tax planning and advice. Its clients are active sectors such as energy, logistics, industrials, food and beverage and agriculture.

Over the research period the firm has advised ABIEC on a case involving a special instalment agreement and the long controversial “Funrural” PRR. The group also worked on a case for Brasil Norte Bebidas on the judicial appeal to the STF over an ICMS appropriation. Other clients included Itapeva Florestal, Brazilian Bar Association, and ALSTOM Brasil Energia e Transporte.

Client feedback

“Mauler is an excellent law-firm. We are fully satisfied. Strengths: quick answers, full knowledge of tax law in Brazil, pleasant working relationship.”

“The firm has an extremely high technical and ethical level. They are well respected in the higher judicial instances. They can explain the most intricate questions in a clear and direct way.”

MJ Alves & Burle Advogados & Consultores

Marcos Joaquim Gonçalves Alves is a founding partner at MJ Alves & Burle Advogados & Consultores. Founded in 2017, the tax team specialises in tax controversy and tax advocacy. Its clients come from a wide variety of sectors such as oil and gas, construction and energy. The team prides itself on its 360° strategy it applies to each of its cases.

Over the research period, the team assisted Refinaria de Petróleos de Manguinhos in several complex refinery tax challenges. It also advised Energética Serranópolis on a very complex agribusiness issue concerning tax payment that will end nearly 22 years of litigation. The team also advised clients such as Thyssenkrupp Elevadores, Usinas Itamarati, APEAP and Tiger Oil.

Client feedback

“The team is very well prepared and also gentle and speedy.”

MJ Alves & Burle Advogados & Consultores

Marcos Joaquim Gonçalves Alves is a founding partner at MJ Alves & Burle Advogados & Consultores. Founded in 2017, the tax team specialises in tax controversy and tax advocacy. Its clients come from a wide variety of sectors such as oil and gas, construction and energy. The team prides itself on its 360° strategy it applies to each of its cases.

Over the research period, the team assisted Refinaria de Petróleos de Manguinhos in several complex refinery tax challenges. It also advised Energética Serranópolis on a very complex agribusiness issue concerning tax payment that will end nearly 22 years of litigation. The team also advised clients such as Thyssenkrupp Elevadores, Usinas Itamarati, APEAP and Tiger Oil.

Client feedback

“The team is very well prepared and also gentle and speedy.”

Mundie Advogados

Founded in 1996, Mundie Advogados operates in all areas of business law. The tax team has significant experience in transactional tax as well as tax controversy. The team has specialised experience in the telecommunication sector and in foreign trade transactions. Other sectors the firm works with include banking and finance.

During the research period, the team advised FIS global, a banking software corporation, in closing an agreement to terminate a joint venture and form a new commercial agreement.

Neiva Barros & Figueiró Sociedade de Advogados

Founded in 2011 as CFA Advogados, the firm specialises in tax controversy, indirect tax and transactional tax. Its clients come from sectors including energy, transportation, technology and tourism. It has a cooperation agreement with Garrigues, allowing it to increase its network to include international clients and professionals.

The firm was very active during the research period, with particularly strong work in tax controversy and litigation. The details and names of clients all remain confidential.

Over the research period the team grew with senior associate Bruno Nogueira Rebouças from Garrigues and associate Caio Lourenço Toja from Garrigues.

Neves & Battendieri Advogados

Operating in two offices in São Paulo and Brasília, Neves & Battendieri Advogados is active in the food and beverage, agriculture, automobile, education, engineering, pharmaceutical, cosmetics, energy, financial services, oil and gas, chemical, retail and technology sectors. The tax team specialises in transactional tax, general corporate tax and indirect tax.

Over the period of research, the team was active in corporate, indirect and tax controversy. The matters submitted stood out for their complex nature and high degree of impact. All details and names of clients remain confidential.

Client feedback

“Strong technical skills and strong contribution to our decisions.”

Numeris Consultoria

In 2019, Numeris Consultoria opened its newest office in Belo Horizonte. This new office joins the consulting firm’s existing office in São Paulo in providing consultations in financial, accounting and tax services. The firm specialises in general corporate tax and indirect tax. Its clients belong to numerous sectors such as telecommunications and IT.

Over the research period the team advised a technology company and used innovative solutions to organise documentation and data to review years of operation in a short time span and generate significant savings. The team also utilised a unique and innovative methodology for a client regarding indirect tax issues.

PFM Associados

Paulo Fernando Melo is the managing partner at PFM Associados, a new firm that was established in 2017. It has two offices in Rio de Janeiro and São Paulo and is active with the oil and gas, energy, natural resources, manufacturing and private equity sectors. The team specialises in general corporate tax and transactional tax, especially M&A.

During the research period, the team advised Diamond Offshore on tax structuring when the company was looking for an innovative and industry focused approach. The group also advised Great Holdings on the transferring of bonds that required complex tax planning due to its cross-border nature. Other clients included Brl Boege Rohde Luebbenhuesen, IoS Energy and Karoon Gas.

Pinheiro Neto Advogados

Founded in 1942, Pinheiro Neto Advogados is a full-service firm with offices in São Paulo, Brasília and Rio de Janeiro. In 2018, the firm opened its first international office in Palo Alto, California. The firm has 19 partners who oversee over 80 professionals. The tax team specialises in transfer pricing, general corporate tax, tax controversy and transactional tax, specifically M&A. Sérgio Farina Filho is the senior partner in the tax department. Its clients include members of sectors such as consumer goods, IT, telecommunications, pharmaceuticals, entertainment, cosmetics and agribusiness.

During the research period, the firm represented more than 60 clients in different cases involving social security taxation of discounts in employees’ benefits. The firm also represented ISS Logistica in a matter that deals with constitution interpretation regarding the assessment of ICMS over operations involving storage of third-party goods. Other clients included CVC, Sonae Sierra Brasil, HNK BR Indústria de Bebidas and SAP Brasil.

The firm promoted Tiago Moreira Vieira Rocha to partner during the research period.

Client feedback

“Strong points: knowledge; commitment; deadlines; teaching. Weak points: none.”

“Technically they have a very strong practice. The partners are accessible and are usually able to provide us with quick answers. As a weakness I would mention the low flexibility on the negotiation of legal fees.”

PwC

Client feedback

"I am very satisfield with the quality and treatment that I receive."

Rivitti & Dias

Karem Jureidini Dias and José Carlos da Matta Rivitti are the founding partners of Rivitti & Dias Advogados, a specialised law firm focused on tax law. The firm specialises in the practice areas of tax consulting and tax controversy.

Over the research period, the team represented a client that resulted in the first decisions rendered by the Federal Justice of Rio de Janerio and the TRF3, related to the right to consider the IRPL and CSLL tax base.

Client feedback

“Above all, it is a professional office with a competent and knowledgeable team. Points to improve is quick solutions and being present with your customers.”

Rolim Viotti Goulart Cardoso Advogados

Since the firm’s establishment in 1993, the tax team at Rolim Viotti & Leite Campos Advogados has been active in transactional tax, indirect tax, tax controversy and general corporate tax. The team works with clients in sectors such as aerospace and defence, automobile, financial services, chemical, construction, education, energy, food and beverage, pulp and paper, healthcare, engineering, insurance, mining and metals.

During the research period, the tax team assisted Nextel in a complex matter involving ICMS debts. The team also assisted Companhia Energética de Minas Gerais – CEMIG, in a lawsuit filed by the company claiming for the offset of PIS and COFINS and own a successful ruling. Other clients included, FCA Fiat Chrysler Automóveis Brasil, Siemens, GE Transportes (Wabtec Group), Raízen Combustíveis and McDonald’s (Arcos Dourados Comércio de Alimentos).

In January of 2020, the firm promoted Aimberê Almeida Mansur and Tatiana Rezende Torres to partner.

Santos Neto Advogados

Founded in 1992, Santos Neto Advogados is a full-service law firm with one office in Brazil and one in New York. Its clients mostly operate in the financial services, agriculture, family business, and technology sectors. The tax team specialises in tax controversy, transfer pricing, indirect tax and general corporate tax.

Over the research period, the tax team assisted NewC, a Danish app developer, in establishing a Brazilian subsidiary for their sale of tickets to the major Brazilian football clubs. Software royalties and taxation are a controversial and new issue in Brazil. The group also assisted clients like Innovatus, Balt Intrusion and Mag Venture.

In terms of lateral moves, the firm welcomed tax associate Priscila Border from Deloitte and tax associate Bruno Lescura from Advocacia Lunardelli.

Schneider Pugliese Sztokfisz Figueiredo & Carvalho Advogados

Schneider Pugliese Sztokfisz Figueiredo & Carvalho Advogados specialises in tax controversy, indirect tax and tax planning. The boutique firm spans two offices, in São Paulo and in Brasília, and is comprised of five partners. Its clients represent multiple sectors such as financial services, consumer goods, automobiles, pharmaceuticals, agribusiness and cosmetics.

The firm won a difficult case representing technology Mude Comercio de Serviços company against tax assessment notices for IPI. The team also represented Anhambi Alimentos before the Supereme court regarding PIS and COFINS contributions and won a favourable decision. Other clients included BRF, C&A Modas, Habib´s and Natura.

The tax team welcomed tax associate Haroldo Domingos Bertoni Filho from Madrona Advogados. Three tax associates left the firm. Rodrigo Tosto Lascala departed the firm for Freitas Leite Advogados. Rodrigo Tosto Lascala for Utumi Advogados and Rafael Fukuji Watanabe for Itaú Unibanco.

Client feedback

“Very experienced team with excellent knowledge of the complex interaction of Brazilian taxes. Proactive in advising on material issues and recent developments affecting our business."

“The office is diligent, dedicated, detailed, with great technical mastery of tax legislation and always updated with the evolution of jurisprudence. The principal asset of the firm and its great credibility and reputation with the magistrates.”

Silveiro Advogados

Silveiro Advogados has two offices in Porto Alegre and São Paulo and is led by a three-partner team: Alberto Brentano, Sérgio Lewin and Eduardo Halperin. The firm specialises in tax controversy, tax planning, and indirect tax. Its clients come from many sectors such as oil and gas, gaming, real estate, pharmaceutical, technology and metals.

The tax team won a dispute before the supreme court on double incidence of industrial products tax for Lojas Quero-Quero. The group also advised Clave Construções on how to utilise a tax benefit applicable to construction companies under the Special Regime of Taxation (RET). Other clients included Fundação Iberê Camargo, Timags Participações, Intecnial and, Lojas Riachuelo.

The firm welcomed partner Maria Angélica Feijó from Veirano Advogados and partner Cassiano Menke from Meister, Menke e Marder. Partner Eduardo Kowarick Halperin left the firm for Humberto Ávila Advogados.

Siqueira Castro Advogados

SiqueiraCastro Advogados is a full-service law firm. It is active in most sectors including agribusiness, automobile, construction, education, energy, food and beverage, financial services, healthcare, entertainment, logistics, mining, oil and gas, pharmaceutical, retail, technology, telecommunications and sports. Over 100 professionals make up the tax team, who specialise in indirect tax and tax controversy.

The tax team worked on numerous complex and novel deals and cases during the research period. The names of clients and details all remain confidential.

During the research period the tax team promoted Talita Lima Amaro to partner.

Client feedback

“They have good handling in tax litigation in the state of Bahia, always available to meet the demands of the company.”

Souza Mello & Torres Advogados

Bruno Sartori de Carvalho Barbosa heads the tax department at Souza Mello & Torres Advogados. Other key members of the team include associates Ana França and Thais Martone. The department specialises in transactional tax, general corporate tax and indirect tax. It is active in the pharmaceutical, technology, oil and gas, telecommunications, retail, engineering, energy, mining and industrial sectors

Over the research period, the team advised HIS Brasil on all of the tax aspects related to their acquisition of Cell Site Solutions. The firm also advised Bruno Sartori on the sale of 30 cash& carry stores and 14 gas stations, a well-publicized deal. Other clients included, BBM Logística, PBTE, PicPay and CNN Brasil.

Stocche Forbes Advogados

Stocce Forbes is a large Brazilian firm with four offices in throughout the country. The tax team comprises around 30 lawyers combined between partners and associates. The tax team has strong experience involving domestic and cross-border transaction, corporate reorganisations private equity, debt restructuring and project finance. Clients range from a variety of sectors including energy, financial, retail, wholesale, transportation and packaging end use.

The tax team advised C6 bank on all its tax, corporate and banking aspects in its formation in Brazil. The group also advised Luxottica group on the indirect tax aspects of its ecommerce platform and retail-based companies. The team also advised clients Aliança Transportadora de Gás Participações (Aliança), Duratex, Can-Pack Group and Banco Bradesco.

The firm welcomed partner Renata Emery, from Brigagão Duque Estrada Emery Advogados, now Brigagão Duque Estrada Advogados, as well as partner Alberto Medeiros, counsels Carlos Renato Nascimento and Pedro Simão and six other associates.

Client feedback

“The law office has a totally differentiated service, in a positive way, with regard to collaborative approach and personal attention by the partners. They are always diligent in pursuing a solution to every problem and look for a resolution that is in the clients best interests , even in the most complex legal claims.”

Tauil & Chequer Advogados

The strengths of Tauil & Chequer Advogados, in association with Mayer Brown, lie in tax consulting, tax controversy, general corporate tax and transactional tax, specifically M&A. The firm operates in four offices throughout Brazil. The tax team is highly reputable among the real estate, financial and capital markets, oil and gas and telecommunications sectors. Celso Grisi heads the tax consulting team at the firm.

The tax team assisted Caisse de dépôt et placement du Québec – CDPQ, in a variety of the tax aspects involved in their purchase of equity stake in TAG from Petrobras. This was the largest M&A transaction ever in Brazil. The firm also represented Ricoh Brasil in a judicial level case to cancel a tax assessment. Other clients included Petrobras Distribuidora, Movida Participações, Localweb, CVC Brasil, Telestat, and Modec.

Senior associate Roberta Caneca left the firm for Cosan and counsel Anali Sanches Menna left the firm for VBD Advogados.

Terciotti Andrade Gomes Donato Advogados

Terciotti Advogados operates out of three offices in Rio de Janeiro, São Paulo and Belém. The team has notable experience in tax controversy, working with clients on a wide variety of issues in and out of courts. The team also works in tax planning and indirect tax advice.

Over the research period, the team advised PSI Tecnologia on a lawsuit allowing the company to be excluded from VAT from the calculation basis of PIS/COFINS. The firm also took on a difficult case for Norsk Hydro Group regarding tax on contributions that was thought to have an unlikely unfavourable outcome. Other clients included GL Events, Ibrata Mineração, BW Energy Maromba do Brasil and Weatherford Industria e Comercio.

The team hired partner Gustavo Godoy from Derraik & Menezes Advogados Associados.

Client feedback

“They are very professional, and I received weekly feedback which makes me comfortable with the quality of the service.”

“The service feedback is pragmatic and helps the internal legal team to focus on its core business while the legal disputes are in good hands.”

Tognetti Advocacia

The focus at Tognetti Advocacia is business law. Its specialisations include tax controversy, tax consulting and transactional tax, specifically M&A. Tognetti’s clients come from sectors such as engineering, pharmaceutical, energy and oil and gas. Throughout the research period, the firm worked on numerous cases.

All matters and clients remain confidential.

TozziniFreire Advogados

Established in 1976, TozziniFreire Advogados is a reputable full-service law firm with seven offices in Brazil and an office in New York. Its tax team is made up of seven partners and more than 60 professionals. It is active in numerous sectors such as agribusiness, telecommunications, IT, energy, oil and gas, retail, pharmaceutical and logistics. Its main practice areas include tax controversy, general corporate tax and transactional tax, with an emphasis on M&A and cross-border transactions.

The team provided advice on several tax-related issues to client Colgate-Palmolive. The team also advised YamahaGold on a risk assessment of its sale of a copper-gold mining operation in a $1 billion deal. Clients also included Akamai, Tecverde Engenharia, Femsa Comercio, and The Groupe Orpea.

Partner Thiago Medaglia joined the firm from Cascione Pulino. In addition, partner Ricardo Maitto joined the firm from Rayes & Fagundes. Partners Maurício Chapinoti and Rafael Balanin left the firm for PVG Advogados.

Trench Rossi Watanabe

The firm has an expertise in international taxation, with experience in BEPS, state-aid and country-by-country reports. Clarissa Machado is the head of the tax practice. The team works in most industry sectors including automotive, oil and gas, technology, consumer goods, banking and finance and infrastructure.

The team advised in a complex negotiation for Yara Brasil Fertilizantes on the end of a joint venture, requiring a carve-out and restructuring of the business. The firm also advised Natura on its $2 billion purchase of Avon, requiring a large-scale analysis of corporate and tax laws and a unique structure. The group also advised clients like Boeing, Braskem, Oracle and Embratel.

The firm hired two partners, Maria Rita Ferragut from Ferragut Mendonça Advogados and promoted Horacio Veiga Neto. Partner Paulo Sehn retired, and Priscila Faricelli left for Demarest.

Client feedback

“TRW is a very professional lawyer company. We do not have any complain against.”

“All partners and lawyers who provide tax-related services to us are very well skilled and render the services with very high quality.”

“Strong experiences on cross border transactions.”

“I consider Trench one of the best tax law firms of Brazil. They have great professionals and support the firms in many areas (e.g. tax planning, tax controversy and M&A). I highlight the approach of Clarissa Machado, partner of Trench – she really acts like a business partner, making the connections between the client and the diverse areas of the firm.”

“Accurate information with quick response.”

“The overall assessment is excellent as they have strong knowledge with almost all Brazilian tax subjects (direct tax, indirect tax, transfer pricing, tax planning, etc, and tax controversy). They have a very capable team, giving the responses timely.”

“The work was perfectly conducted, they have a multidisciplinary team providing local and external support with mastery, respecting and anticipating doubts, and seeking the best alternatives and support in all areas involved.”

“Quick time response and accurate projections on deadlines where really important to this project.”

“Trench Rossi Watanabe and its counsels have unique knowledge of the matters they assist their clients, with high professionalism. I could not be happier about their job.”

“Strength: Professionals are very qualified. Advisory is clear and executive (straightforward and not long and confuse as some legal opinions can be). Weakness: I would work with the law firm more often if I felt more comfortable in dealing/discussing with them and if I felt they were more receptive of the clients' technical doubts.”

“Trench Rossi is extremely responsive, proactive, and competent. The firm is a true strategic partner in Brazil.”

“Strengths – technical capability. Points to improve - billing and fees policy.”

“The partners in charge of the project are always available and have excellent technical and practical knowledge on the issues discussed.”

“TRW did an excellent job of providing us timely feedback with a lease towards mitigating risk and preserving value.”

“The support is always very technical and comprehensive – while also balancing business needs into supportable advices. It is also key that the Trench Rossi professional are also very supportive – so when urgent matters arise that make themselves available for support.”

“Very professional behaviour and well skilled lawyers – it is great to be attended by the same professionals for many years. They are all cautious and curious to understand the issue and creative bringing solutions on both: consulting and legal disputes.”

“Strengths: depth of knowledge; business partner; constant updating; technical efficiency; empathy. Weaknesses: high cost for demands with medium or low complexity.”

“TRW, especially represented by Juliana Assis and Simone Musa, is a law firm very business oriented, easy communication and strong knowledge of business needs and impacts. In terms of weaknesses, sometimes we face some challenges on workload and timing availability, especially considering we are supported by senior partner of TRW.”

“Excellent level of technical knowledge and pro activity in proposing alternatives.”

Trouw & Fraga Advogados

Founded in 2007, Trouw & Fraga Advogados is a boutique law firm whose tax team works in the practice areas of tax controversy and general corporate tax. Its clients operate in sectors such as oil and gas, telecommunications and pharmaceutical.

The tax team was active during the research period. They advised Owens-Illinois do Brasil Industria e Comercio and filed a writ of mandamus to discuss the non-inclusion of ICMS in the calculation basis of VAT. The team also has a pending case for TIM coming before the supreme court on the levy of services tax on licensing agreements of the right to us software.

Utumi Advogados

Founded in 2017, Utumi Advogados is a rising star in the tax market. A boutique firm focused solely on tax law, the firm’s strengths lie in tax controversy, indirect tax and transactional tax, with an emphasis on M&A. Ana Claudia Utumi is the founding partner at the firm, concentrating mostly on tax consulting and assists on tax controversy matters. Partner Camila Abrunhosa Tapias is responsible for tax controversy within the firm. Its clients come from a diverse range of sectors including telecommunications, IT, energy, food and beverage, pharmaceutical, automobiles, consumer products, retail and mining.

Over the research period, the team represented Femsa group in two pending cases before the supreme federal court claiming the unconstitutionality of the IOF-Exchange. The group also defended a tax assessment issued to recover IRPJ and CSLL for a large multinational company.

Client feedback

“Utumi Advogados provided us great work! Ana Cláudia Utumi is a very seasoned and smart tax lawyer that provides excellent advice.”

“Extremely capable professionals and top notch work. A law firm I highly respect and refer.”

Veirano Advogados

Veirano Advogados is active in the energy, entertainment, telecommunications, mining, tobacco, oil and gas, electronics, construction, sugar, food and beverage and petrochemical industries. The tax team is made up of 44 lawyers, which includes 10 partners, split over four offices in Rio de Janeiro, São Paulo, Porto Alegre and Brasília. The team specialises in general corporate tax, transactional tax and indirect tax.

Over the research period the team was involved in the $1 billion purchase of the Chapada copper-gold mine from Yamaha Gold. The group was also hired to assist CEDAE in their entire tax litigation process and strategic litigation involving CARD and PIS/COFINS crediting. Other clients include, Construtora OAS, Sky Pay TV (AT&T group), Storytel and SBM – Single Buoy Moorings.

Client feedback

“I can only summarize strengths since this is what I see on them. Their knowledge, experience and partnership are decisive for our success”

Vidigal Neto Advogados

Vidigal Neto, formerly PVG Advogados, changed their name in 2019. Partner Mauricio Braga Chapinoti is the head of the team at the business law-centric firm. The tax area has a focus on preventative guidance as well as administrative and judicial litigation.

Vieira Rezende Advogados

Founded in 1995, Vieira Rezende Advogados is a full-service law firm. Its tax team is active in tax controversy and customs. It maintains strong relationships with clients across the mining, oil and gas, life sciences, chemical, food and beverage and construction sectors. The team is led by a four-person team of partners: Luiz André Nunes de Oliveira, Breno Ladeira Kingma, Rafael de Moraes Amorim, Tiago Severini and. Rafael and Octávio oversee the team in the São Paulo office.

Over the research period the tax team advised Gás Natural Açu in obtaining tax benefits in connection to the development of thermoelectric plants and a regasification terminal. The team also achieved a complete acceptance of arguments and a full cancellation of infractions for their client Vesprem Modas in a tax issue before an appeals court. Other clients included Tecon Rio Grande, VALIA, Seadrill Serviços de Petróleo and Sevan Marine Serviços de Perfuração.

Viseu Advogados

Luis Augusto Gomes is the head of tax litigation at Viseu Advogados, a law firm founded in 1994. The team operates out of offices in Rio de Janeiro and São Paulo. It is active in the luxury, oil and gas, insurance, cosmetics, marketing, technology, financial services, wholesale and healthcare sectors. The tax department offers a full range of tax services, but specialises in tax controversy and transactional tax, specifically M&A.

The firm is representing Ducati in a tax dispute potentially suspending PIS and COFINS in the calculation basis. The team was also hired to file an action to suspend the charge of IPI without the inclusion of PS/COFINS. Other clients included FESS KOBBI.

The team grew with the hiring of senior associate Ariane Kotarski and Bichara Advogados. Partner Carlos Navarro left the firm in March 2020.

Vitale Bicalho Dias Advogados

Rodrigo Dias is a founding partner at VBD Advogados. The team specialises in numerous practice areas, including tax planning and advice, general corporate tax, indirect tax, tax controversy and transactional tax, specifically M&A. It is mostly active in the real estate, infrastructure, funds, agribusiness and professional services sectors.

The team provided tax advice to YouInc on structuring investment funding for investments related to real estate development. The team also advised Medcorp Hospitalar in tax aspects related to the importation of medical equipment and the sale of the company to the Bunzl group.

The team welcomed senior associate Anali Caroline Castro Sanches Menna Barreto from Taquil & Chequer.

Client feedback

“VBD focus on solutions, not on problems. They are objective and very accessible.”

VRBF

VRBF is a well-regarded tax firm that stands out for its tax controversy practice. The group is also active in providing corporate tax advice.

In a standout case, the firm represented Amazonas Energia in a case that required a specialised expertise of the indirect tax legislation related to the energy sector. The successful ruling resulted in a restraint of approximately BRL 2 billion and allowed the company to obtain its Tax Clearance Certificate.

The group hired tax partner Gabriela Mariano Schunck from Trench Rossi Watanabe.