Customs in Brazil

BMA Advogados

Highly regarded for its transactional capabilities, BMA Advogados fields a tax team adept at advising on the tax implications of major M&A, corporate transactions, and judicial restructurings. Beyond transactional work, the group also assists clients from a wide range of sectors, including chemicals, energy, financial services, healthcare, industry, retail, and non-profits, on indirect tax, customs matters, and tax disputes. Practice head Luis Henrique Costa specialises in corporate and international tax, and frequently advises on corporate reorganisations, M&A, debt restructuring and venture capital deals. Lígia Regini takes the lead on tax litigation work, handling both judicial and administrative proceedings. Vivian Casanova is noted for her expertise in tax administrative litigation, while José Otavio Haddad Faloppa, Thais de Barros Meira and Felipe de Albuquerque Destri focus on transactional tax matters. Luiza Lacerda is no longer at the firm.

Responsables de la pratique:

Luis Henrique Costa


Autres avocats clés:

Hermano Barbosa; Lígia Regini; Maurício Faro; Vivian Casanova; José Otavio Faloppa; Thais de Barros Meira; Débora Bacellar; Felipe de Albuquerque Destri


Les références

‘Partner Lígia Regini has extensive experience in the field, knows the market well, and acts as a business partner to clients, setting herself apart in this regard.’

‘The firm stands out for having a highly specialised team with a clear understanding of each business, a high capacity to deal with complex strategies and creative/innovative thinking in search of efficient solutions for each case. In other words, the firm distinguishes itself in the market by being more than just a group of good legal professionals: it is a highly qualified team of business lawyers.’

‘Lígia Regini is widely recognised in the market for her rare combination of technical depth, strategic vision and ability to articulate highly complex issues. Her work stands out not only for its technical excellence, but also for her sensitivity in understanding client needs, translating legal challenges into practical and viable solutions. Lígia combines rigour, creativity and pragmatism — qualities that are increasingly valued in a market that demands sophisticated solutions, especially in structured transactions, capital markets and corporate governance.’

Principaux clients

Klabins Irmãos S.A (Holding)


CVC Operadora e Agência de Viagens


Americanas S.A.


Colégio Móbile S.A.


Light S.A.


Johnson Controls


Allos


Iguatemi S.A.


GDM


Klabin S.A.


Zamp S.A.


Abengoa


TOTVS S.A.


Principaux dossiers


  • Advised Lumina Capital on investing in Agibank, a strategic move that promises to strengthen the bank’s presence in lower income customers.
  • Advised Zamp on negotiations to become the operator of Starbucks in Brazil.
  • Assisted GDM with all tax aspects of acquiring KWS, a leading developer and marketer of corn germplasm.

Demarest Advogados

Led by indirect tax specialist Douglas Mota, Demarest Advogados' tax practice covers the full spectrum of Brazilian taxes – including indirect and direct taxation, payroll tax, and customs – and advises on both advisory and contentious matters. The team boasts a strong track record in high-stakes disputes, having recently contributed to landmark decisions before the higher courts, as well as in large-scale negotiations with tax authorities at the state and federal levels. Noted for his expertise in tax planning related to cross-border M&A and restructurings, Carlos Eduardo Orsolon also advises on proceedings before CARF, tax credit recovery, and transfer pricing. Roberto Pinatti Casarini focuses on transactional tax matters, while Thiago Abiatar Lopes Amaral handles both indirect taxes and disputes stemming from changes to sector-specific tax benefit regimes. Priscila Faricelli excels in tax litigation before the higher courts, and Victor Bovarotti Lopes specialises in international trade and customs. The team was significantly strengthened by the arrival of former TozziniFreire partner Jerry Levers de Abreu in June 2024, and of Fabio Florentino and Luiza Lacerda from BMA Advogados in February 2024 and June 2025, respectively.

Responsables de la pratique:

Douglas Mota


Autres avocats clés:

Carlos Eduardo Orsolon; Marcelo Annunziata; Priscila Faricelli; Victor Bovarotti Lopes; Thiago Abiatar Lopes Amaral; André Novaski; Roberto Casarini; Jerry Levers de Abreu; Fabio Florentino; Luiza Lacerda; Dora Pimentel


Les références

‘Since our first dealing with Demarest, they have been nothing but professional. Their attention to detail and thoroughness are second to none. Response time is some of the best I have seen. Billing is timely and fair. No surprises with this firm other than the exceedingly high quality of service and output.’

‘The individuals are highly qualified and highly capable. No ask is too much, no task too difficult. I have presented many problems to each Demarest member I deal with, and each has provided a technically sound and commercially viable solution. I would like to make special mention of Roberto Casarini and Dora Pimentel.’

‘Service provided with excellent quality, technical knowledge and assertiveness.’

Principaux clients

Citibank


Diebold Nixdorf (Procomp)


Mondelez


IMCD


Adidas


Syngenta Protecao De Cultivos Ltda


Chevron Oronite


Volkswagen do Brasil


Liberty Seguros S/A


Monsanto do Brasil


Byd Do Brasil


Hughes Telecomunicacoes do Brasil


ADEO


CAEDU


Cyrus One


Marilan


Vale


Harley Davidson


Arab Potash Company


Syntagma Capital


3M


Bayer


Kellogg’s


Telefonica


Coca-Cola FEMSA


Siemens Gamesa


Samsung


Facebook/Meta


Fibrasil


Equinor


West Pharmaceutical Services


Inframerica


Klabin


ADNOC


FS Bioenergia


WTorre


Sky


Jaguar Land Rover


Via


Maersk


Roche Diabetes Care


Daikin


Principaux dossiers


  • Advised Flutter on the acquisition of a majority stake in the Brazilian arm of UK entertainment company NSX for R$1.9bn.
  • Advising Marilan on the restructuring of its operational network through the analysis of the best fiscal structuring of the operations of its factories, distribution centres and points of sale in Brazil.
  • Representing Sky’s interests following an unfavourable appellate decision, as the client was dissatisfied with the previous legal counsel’s strategies and case management.

Mattos Filho

Recognised as key 'legal partners for matters related to direct and indirect taxes, social security issues, and tax litigation', Mattos Filho is regularly instructed by blue-chip clients for assistance with the tax aspects of major corporate transactions and contentious matters across the transport, insurance, technology, food and beverage, pharmaceutical, and education sectors, among others. Roberto Quiroga Mosquera is a reference in the market for non-contentious tax issues and administrative tax cases. The latter is also a core focus for Ana Paula Schincariol Lui Barreto, while Andrea Bazzo is noted for her expertise in corporate tax, particularly in capital markets and financial transactions, investments, M&A, and international agreements. Gil Mendes is a key contact for direct tax matters; Isabel Bueno focuses on pension matters and executive compensation; Paulo Camargo Tedesco stands out in judicial litigation; and Renata Correia Cubas has an impressive track record in tax disputes before both administrative and judicial courts, with a particular emphasis on the technology sector.

Autres avocats clés:

Roberto Quiroga Mosquera; Alessandra Gomensoro; Ana Paula Schincariol Lui Barreto; Andrea Bazzo Lauletta; Ariane Costa Guimarães; Gil Mendes; Isabel Bueno; Paulo Camargo Tedesco; Renata Correia Cubas; Mario Prada; Leonardo Homsy


Les références

‘Mattos Filho is a law firm with unique expertise in the Brazilian legal market, with highly specialised and committed professionals. They always provide us with excellent service, focusing on resolving the Company’s issues and mitigating our tax exposures. They are our legal partners for matters related to direct and indirect taxes, social security issues, and tax litigation. I believe that what sets the firm apart is the technical development of its professionals and their unique understanding of the service provided in the context of the client’s business.’

‘I would recommend them for their technical accuracy, availability to assist us and care with guidance focused on our business: Paulo Camargo Tedesco, Isabel Bueno, Roberto Quiroga Mosquera and Ariane Costa Guimarães.’

‘The firm generally meets the expectations of a strong, renowned firm with top-notch professionals.’

Principaux clients

Ciferal (Marcopolo)


General Mills Brasil Alimentos Ltda.


Brazilian Development Bank (Banco Nacional de Desenvolvimento Econômico e Social – BNDES)


Prosegur


Positivo Tecnologia


Advent


GPA


Banco Santander


B3 S.A. – Brasil, Bolsa, Balcão


Embraer S.A.


Principaux dossiers


  • Represented Qualicorp Corretora de Seguros in a case where the court ruled that its stock option plan participants can only be taxed when the acquired shares are sold, classifying the plan as a commercial contract rather than remuneration for work.
  • Successfully represented Google Brasil in overturning a Corporate Income Tax infraction notice for 2018, resulting in the cancellation of over R$3bn in tax charges.
  • Advised Vitru Limited and Vitru Brazil on a historic corporate reorganisation, facilitating the transfer of Vitru Limited’s shareholder base from Nasdaq to B3’s Novo Mercado segment.

Pinheiro Neto Advogados

Covering the full spectrum of tax matters—including direct and indirect taxes as well as social security—Pinheiro Neto Advogados holds a leading position in the tax market, advising on both high-profile advisory and contentious issues. On the consulting side, the team stands out for its prominent role in the tax structuring of major M&A and capital markets transactions. It is also highly skilled in domestic and international tax planning, regularly assisting financial institutions, major corporations, and investment funds. Giancarlo Chamma Matarazzo leads this arm of the practice. The firm also possesses notable tax litigation capabilities—Luiz Roberto Peroba Barbosa is the primary contact for contentious matters—as well as recognised strengths in foreign trade taxation, tax benefits at the federal, state, and municipal levels, transfer pricing, and private wealth issues. Luciana Rosanova Galhardo is noted for her expertise in both domestic and international tax consulting and litigation, while Tércio Chiavassa is recognised for his experience in administrative and judicial tax litigation, including proceedings before the superior courts. Marcelo Roncaglia focuses on tax litigation but also advises on non-contentious indirect tax matters, while Flavio Veitzman handles the tax aspects of corporate reorganisations, M&A, financings, and joint ventures, frequently advising large multinationals, private equity funds, and financial institutions.

Responsables de la pratique:

Luiz Roberto Peroba Barbosa; Giancarlo Chamma Matarazzo


Autres avocats clés:

Luciana Rosanova Galhardo; Tércio Chiavassa; Marcelo Roncaglia; Flávio Veitzman; Jorge F. Lopes; Diego Caldas; Vinicius Pimenta Seixas


Les références

‘All professionals at Pinheiro Neto Advogados are always just a message away. In addition, they listen carefully to the details of the situation at hand, analysing it thoroughly, from different angles and in a disruptive manner. The work delivered is of unparalleled quality.’

‘The professionals at Pinheiro Neto Advogados have extensive knowledge of the market, benchmarking and competitors in general, which facilitates their understanding of business models and anticipates problems that could arise in the future.’

Principaux clients

H.I.G.


Brookfield


Abu Dhabi Investment Authority (ADIA)


Itaú


B3 S.A. – Brasil, Bolsa, Balcão (Brazilian Stock Exchange)


Heineken (Coca-Cola FEMSA)


Johnson & Johnson


Apple


General Motors (GM)


J.P. Morgan


Localiza


Pfizer


McDonald’s (Arcos Dorados Group)


Advent International


Redpoint eVentures


Unilever


Mercado Pago and Mercado Crédito (Mercado Livre)


Cosan


Canada Pension Plan Investment Board (CPPIB)


Novonor (former Odebrecht)


Principaux dossiers


Tauil & Chequer Advogados

Tauil & Chequer Advogados fields a versatile tax team that advises a broad mix of domestic and international clients from a wide range of industries, most notably energy and oil and gas. The department covers both advisory and contentious tax work, including customs matters, at the federal, state and local levels, and often advises on cross-border investment planning, import and export issues, direct and indirect tax matters, and tax disputes before judicial and administrative bodies. The practice is jointly led by Ivan Tauil, Eduardo Maccari Telles, who specialises in tax litigation, and Guido Vinci, who handles both tax planning and litigation. Carolina Bottino, a key contact for oil and gas clients, assists with customs and litigation issues regarding ICMS, while Diana Castro is noted for her experience in indirect taxation, international tax and customs matters. Celso Grisi left the firm in December 2024, while Diego Miguita joined from VBSO Advogados in September 2024.

Responsables de la pratique:

Guidi Vinci; Ivan Tauil; Eduardo Telles


Autres avocats clés:

Carolina Bottino; Ana Luiza Martins; Diego Miguita; Flávia Cavalcanti; Giampaolo Marzulli; Carolina Ferraro; Diana Castro


Les références

‘Eduardo Telles is the reason we chose the firm for our services in Brazil. He is very responsive, strong technically, and understands our industry, raising relevant points beyond tax.’

‘The team is always super attentive, quick, and provides the best legal solutions for tax matters.’

‘Providing high-quality and successful tax services.’

Principaux clients

Sony Mobile


Tim S.A.


Midea Group


Petronas Petróleo Brasil LTDA.


Prosafe Serviços Marítimos Ltda.


Ricoh Brasil S.A.


Tereos Acúcar e Energia S.A.


TotalEnergies EP Brasil Ltda.


Aliança Agrícola do Cerrado S.A.


Agrícola Xingu S.A.


Schlumberger Serviços de Petróleo Ltda.


Climazon Industrial LTDA.


McKesson Corporation


Bic Amazonia


MARS


Abbott Laboratories


Mercury Renewables


Atlas Renewable Energy


Enel-X


Acciona Energias Renováveis


Bic Amazonia


Atlantic Trading and Marketing Inc.


Telesat Brasil Capacidade de Satélites Ltda.


Paragon Offshore (Nederland) B.V.


Mylan Brasil Distribuidora de Medicamentos Ltda.


Vibrantz Technologies


Midea Group


Sony Mobile


Mars Group


Groupe SEB


OneSubsea do Brasil Serviços Submarinos


Veolia Water Technologies (Suez Water Technologies)


China National Offshore Oil Corporation (CNOOC)


Mercuria Energy


Vibra Energia S.A.


Tereos Acúcar e Energia S.A.


Centro de Tecnologia Canavieira


Banco Nacional de Desenvolvimento Econômico e Social(BNDES)


Aegea Saneamento e Participações S.A.


Arcelormittal Brasil S.A.


Hopper NoTemasek International Pte. Ltd.


Sony Music Brasil


Hershey’s do Brasil


Marriott Corporation


Telecom Italia


Chevron Brasil Petróleo Ltda.


The Constellation


Masterfood do Brasil Ltda.


Pirelli NoNestlé S.A.


Petronas Petróleo Brasil Ltda.


Ibitu Energia S.A.


Pluspetrol Uruguay SA


Farm Global


TechnipFMC Group


Elétricas Brasileiras – Eletrobrás


Ferrara Candy Company


Nuvini


Principaux dossiers


  • Assisting Eletrobras with the tax aspects and procedures related to the merger of Furnas Centrais Elétricas, its main subsidiary.
  • Advised PRIO on the acquisition of Sinochem Petroleum Netherlands from SPEPEnergy Hong Kong and Sinochem International Oil.
  • Representing Petronas in a writ of mandamus filed against the Federal Government.

Terciotti Andrade Gomes Donato Advogados

Terciotti Andrade Gomes Donato Advogados maintains a special focus on work stemming from the telecoms, mining, energy, retail, services, engineering, agribusiness and shipping sectors. The group has notable strength in judicial and administrative litigation, as well as in customs matters. Practice heads include Mauricio Terciotti, who specialises in the tax aspects of M&A; Daniel Durão De Andrade, who focuses on tax litigation; Edgar Gomes, who handles a combination of litigation and advisory matters; and Renato Peluzo, who is experienced in tax consulting and planning.

Responsables de la pratique:

Maurício Terciotti; Daniel Andrade; Edgar Santos Gomes; Renato Peluzo


Les références

‘The firm stands out for its excellent accessibility to professionals and its promptness in providing clarifications on the matters it handles. It excels in keeping the client informed of case developments without the need for request, through clear, objective, and didactic reports, always highlighting the most recent updates.’

‘TAGD is a distinctive firm with excellent professionals, client-focused service, and a reasonable cost–benefit ratio compared to the market. It is a firm that earns client loyalty.’

‘Maurício Terciotti, the firm’s founder, stands out to me. He is an excellent professional – cautious, a true business partner, and always available.’

Principaux clients

Rede D’Or S.A.


BTG Pactual


G2Ocean S.A. Group (NST Terminais e Logística and Gearbulk Norway)


SeaOil Engenharia – Crestchic Brasil


Sapura Navegação


Lundbeck Brasil


Grupo Doria


Schweitzer-Mauduit do Brasil


BW Offshore


GR Serviços e Alimentação (Compass Group)


Energisa S.A.


Falconi Capital (private equity manager of Falconi Group)


GranEnergia Investimentos S.A.


FazSol Energias Renováveis


Clean Mall Serviços


Weatherford


Fund. Coord. de Projetos, Pesquisas e Estudos Tecnológicos (COPPETEC)


Superior Energy Services – Serviços de Petróleo do Brasil


Tacker BR – Tacker Solutions Group


Airswift Oil and Gas


Eva Seropédica Comercializadora de Biogás e Energia (Grupo Urca Energia)


Levare do Brasil


Shapoorji Pallonji Group


Hotel Urbano


GNPW Group


TECAL Engenharia


Principaux dossiers


  • Advising Energisa on tax issues that are under discussion at the administrative and judicial levels regarding services, social contributions and income tax.
  • Representing GranEnergia in a dispute with tax authorities related to special customs procedures to import vessels.
  • Assisting Matriz with its tax-related legal matters.

Trench Rossi Watanabe

Trench Rossi Watanabe has a comprehensive tax practice with expertise spanning cross-border and domestic transactions, tax disputes, and transfer pricing. Demonstrating particular strength in international taxation, the team advises both Brazilian and multinational clients from a multitude of sectors, including oil and gas, technology, consumer goods, banking and infrastructure. The practice is jointly led by Simone Musa, whose areas of focus include international tax, transfer pricing and transactional issues, and Maria Rita Ferragut, who handles tax litigation before judicial and administrative bodies. Other prominent members include Clarissa Giannetti Machado, who is highly regarded for her work in transfer pricing, corporate income tax, and federal taxes; Rafael Gregorin, who focuses on tax and customs litigation; and Maria Fernanda Furtado, who focuses on tax issues concerning the oil and gas, mining and infrastructure sectors.

Responsables de la pratique:

Simone Musa; Maria Rita Ferragut


Autres avocats clés:

Clarissa Machado; Maria Fernanda Furtado; Adriana Stamato; Reinaldo Ravelli; Luciana Nobrega; Rafael Gregorin; Horacio Almeida; Juliana Lemos; Telirio Saraiva


Principaux clients

General Motors


Mondeléz Brasil


BTG Pactual


Suzano S/A


E. Orlando Roos Comércio de Cereais Ltda.


AstraZeneca do Brasil Ltda


Itaú Unibanco S/A


Stone Pagamentos S.A.


McDermott Servicos Offshore do Brasil Ltda.


BRF S/A


Cisco Comércio e Serviços de Hardwa Software do Brasil Ltda.


Banco Santander (Brasil) S/A


IBM Brasil Indústria, Máquinas e Serviços Ltda.


Amcor Flexibles do Brasil Industria e Comercio de Embalagens Ltda.


Motorola Solutions Ltda.


Natura &Co Holding S.A.


Procter & Gamble do Brasil Ltda


Braskem S/A


Eaton Ltda.


Bayer S/A


Aliança Agrícola do Cerrado S/A


Gympass – GPBR Participações Ltda.


Estee Lauder Companies Inc


Transportadora Associada de Gás – TAG


Nestlé Brasil Ltda.


Robert Bosch Ltda.


Dell Computadores do Brasil Ltda.


Bristol-Myers Squibb


SeedCorp HO Produção e Com de Sementes S/A


BP Bunge Bionergia S/A


M Dias Branco S A Industria Comercio De Nexa


Banco Safra S/A


Principaux dossiers


  • Advised AccorInvest on the main tax aspects of the sale of its Brazilian portfolio of more than 20 hotels to Banco BTG Pactual S.A.
  • Advising Croplife Brasil on a case whereby the Court will rule on the constitutionality of Brazil’s agricultural sector tax policy which grants tax benefits and relief for agrichemicals and agriculture defensives.
  • Assisted Chevron with the evaluation of the Brazilian tax implications of alternatives to monetise the Natural Gas produced and processed from the Suçuarana-1 oil and gas field, at the Campos Basin, State of Rio de Janeiro, Brazil.

Veirano Advogados

Veirano Advogados‘ multifaceted tax practice assists clients across a broad range of industries, including oil and gas, real estate, retail, manufacturing, telecoms, and financial services with the full range of tax matters. The team advises on transactional tax issues, international tax, indirect taxes, and customs, while also representing clients in tax litigation before both judicial and administrative bodies. Marco Monteiro, who has considerable experience in transfer pricing, indirect taxes and the tax aspects of cross-border transactions, heads up the team with Filipe Richter, who specialises in tax litigation. Bruno Habib Negreiros Barbosa focuses on tax and estate planning, while tax litigation specialist Leonardo Battilana regularly represents clients before federal, state and municipal courts.

Responsables de la pratique:

Marco Monteiro; Filipe Richter


Autres avocats clés:

André Carvalho; Bruno Habib Negreiros Barbosa; Raphael Caropreso; Leonardo Battilana


Les références

‘I work with Filipe Richter and find him to be pragmatic in his advice, always looking for ways to protect our business, and knowledgeable about the constant changes in the regulatory and litigation landscape.’

‘The tax team takes a very practical approach, which is highly appreciated. Their answers are always direct and clear.’

‘Bruno Habib Barbosa is my go-to attorney for time-sensitive, quick tax consultations. He’s responsive and no-nonsense.’

Principaux clients

Pirelli


LG


Puma


Siemens Gamesa Renewable Energy


Ufinet Brasil


Prometeon Tyres


Vero S.A.


Sencinet Telecomunicações


Sky


Microsoft


Cobasi


Volvo


Flextronics


BT – British Telecom


Philip Morris


Sony Corporation


Banco Genial


Banco Santander


BRF S.A.


Jaguar Land Rover


Siemens Energy


Mitsui & Co


Space X


Unico (Acesso Digital)


MZ Group


CBRE


Alloha Fibra


ViaSat


Associação Brasileira de Proteína Animal (ABPA) / Brazilian Association of Animal Protein


Pan American Energy


Brametal


EDP Energias


CPFL


Diageo


Whirlpool


3M


Comexport


Ecogen


Novo Nordisk


Matrix Energia


SPIC


Atacadão


Klabin


Epasa


Prysmian


Stone


Inpasa


Labotrat


Banco Agibank


Vinci Compass


Masterfoods


Grupo Elo


Alexia Ventures


Grupo XP


CBM (Companhia Brasileira de Offshore)


Natural One


Wellhub


ABRADEE


Principaux dossiers


  • Assisted CEMIG with the tax aspects associated with the sophisticated transaction involving the sale of its stake in Aliança Energia to Vale S.A.
  • Represented ABPA in a collective writ of mandamus challenging the constitutionality and legality of Provisional Measure No. 1.202/2023
  • Represented Pirelli in a judicial dispute challenging the restrictions imposed by Provisional Measure 1.227/2024 to the use of PIS and COFINS credits.

ASBZ Advogados

Well-placed to advise on a multitude of tax matters, from transfer pricing and international taxation, to business structuring and M&A deals, the tax team at ASBZ Advogados handles a mix of advisory and contentious matters for clients operating in a variety of industries, most notably technology, media, banking, insurance and transport. The department is jointly led by Alexandre Gleria, who advises on contentious and non-contentious tax issues, and Adriana Passaro and Adriano Silvério, who focus on tax litigation before administrative and judicial courts. Danilo Leal is noted for his 'extensive knowledge of indirect taxes and international taxation'.

Responsables de la pratique:

Alexandre Gleria; Adriana Passaro; Adriano Silverio


Autres avocats clés:

Danilo Leal; Antonio Moreno; Filipe Lessa; Mayra Tenório


Les références

‘A technical, specialised, and efficient team. They have in-depth knowledge of the business and are capable of offering strategic solutions.’

‘The team has expertise in tax legislation and demonstrates great ability to apply this knowledge in practical situations, seeking effective and innovative solutions for clients. Client focus is a priority, with emphasis on clear communication, personalised service, and building long-term relationships based on trust and transparency. It distinguishes itself through agility and proactivity in handling tax matters, minimising risks and optimising results for clients.’

‘I personally know the dedication and professionalism of Adriana Passaro, who demonstrates an exceptional commitment to personalised service, adapting their approaches to the individual needs of each client. Adriana, with her vast experience in the tax field, stands out for the attention and care she shows her clients. She takes care to explain every detail of the processes thoroughly, clarifying doubts and providing reassurance, which creates an environment of trust.’

Principaux clients

Clash / Prime Mutant


ByteDance Tiktok


Ifood


Uber


United Airlines


Marsh McLennan


Meta / Facebook


Hasbro


JP Morgan


Emirates Airlines


Cielo S.A.


Symrise Aromas e Fragrâncias Ltda


Banco PAN S.A.


Inventa


Sympla


Qantas Airlines


Mead Johnson


Yazaki do Brasil Ltda


Flixbus


Agrotools


Iharabrás S/A – Indústrias Química


Kellanova


Nutrien Soluções Agrícolas Ltda.


Principaux dossiers


  • Assisted Bayer Brasil with transfer pricing analysis.
  • Represented ABAI in a class action before STJ, achieving a decision for the entire sector that could impact investment advisers’ eligibility for the Simples Nacional, with broader implications for the sector.
  • Defended Ceva Logistics against administrative tax assessments related to alleged inconsistencies in the EFD-Contributions and improper PIS/COFINS credits, which not only resulted in a significant reduction of the amounts claimed but may also redefine the application of this penalty by tax authorities nationwide.

Azevedo Sette Advogados

Azevedo Sette Advogados stands out for its substantial experience in advisory tax matters, including tax planning, tax reviews, compliance, investments, and M&A transactions. The practice is jointly overseen by Clarissa Cerqueira Viana Pereira, who advises clients on a range of strategic tax matters; Leandra Guimarães, who is active in M&A transactions; Fábio Capelletti, who advises on the tax aspects of corporate transactions; and Maíra Konrad De Brito, who has experience in tax consulting, planning and litigation. Former co-head Mauricio Pernambuco Salin left the firm in December 2024.

Responsables de la pratique:

Clarissa Viana; Leandra Guimarães; Fábio Capelletti; Maira Konrad


Autres avocats clés:

Bruno Felippe Almeida; João Paulo Ayres


Les références

‘The tax team always provides us with excellent service, assisting with queries very swiftly and consistently bringing us relevant topics that may interest the company.’

‘Clarissa Viana and João Paulo Ayres are extremely attentive and always very available to help and answer all our questions. Bruno Felippe Almeida also keeps us well informed about matters and the progress of our cases.’

‘Azevedo Sette’s team combines excellent expertise in legal, tax, and corporate aspects of wealth management and succession, both onshore and offshore. Among Brazilian lawyers in this area, Azevedo Sette stands out for staying up to date with the latest developments, the depth of their analysis, and their ability to provide clear answers to complex questions.’

Principaux clients

A.R.G. Group


Bertech Group


Caedu (Grupo Palma)


Mistras South America


Azul Linhas Aéreas


Elevadores Atlas Schindler


Bytedance (Tik Tok)


Shanghai Huace Navigation Technology


Consórcio ITA (ENGIE, CSN, ITAMBÉ)


TTG Brasil Investimentos Florestais


Sindi Group


DXC Technology


AEC Contact Center


Oncoclinicas Group


Conedi


Mineração Poços de Caldas


Nexa Recursos Minerais S.A.


Special Medicamentos


Bamaq


Multotec


Principaux dossiers


  • Advising NEXA on lawsuits and administrative procedures against federal, state and municipal tax authorities.
  • Providing continuous legal advice to Bunge and assistance analysing the main tax law aspects of its operation in Brazil.
  • Representing TTG in a judicial lawsuit disputing the assessment of ICMS (State VAT tax) on a transaction of standing forest sale.

Bichara Advogados

With strong capabilities in both advisory and litigation matters, Bichara Advogados' tax practice regularly advises on strategic tax planning, administrative proceedings, and high-profile tax litigation before Brazil’s superior courts. Clients from a wide array of industries, including healthcare, logistics, energy, telecoms, technology, insurance, and financial services, regularly turn to the team for assistance with tax structuring for M&A deals, reorganisations, and matters related to indirect taxation and customs. Founder Luiz Gustavo Bichara stands out for his work on the tax reform. Focused on advisory matters, Murillo Allevato is skilled in handling tax issues related to M&A, financial structures, funds, and fintechs, while Pedro Teixeira De Siqueira is a go-to contact for tax matters affecting clients in the manufacturing, retail, services, and media sectors. Mattheus Reis Montenegro handles both contentious and non-contentious tax mandates; Eduardo Borges Pinho focuses primarily on tax disputes; and Giuseppe Melotti is the name to note for customs issues.

Autres avocats clés:

Carolina Muller; Chede Suaiden; Eduardo Borges Pinho; Fernando Raposo Franco; Francisco Giardina; Giuseppe Melotti; Luiz Gustavo Bichara; Luiz Felipe de Alencar Melo Miradouro; Mattheus Reis e Montenegro; Murillo Allevato; Sandro Machado dos Reis; Thiago de Mattos Marques


Les références

‘The firm stands out for its agility, partnership, and quality in the provision of services. In the advisory field, the firm has the technical capacity to respond to consultations, proposing safe and sustainable legal solutions. In the litigation field, the firm defends strategic tax cases in the administrative and judicial spheres, achieving good results.’

‘Eduardo Borges Pinho demonstrates substantial knowledge and serves the internal legal department very well.’

‘In the social security area, partners Chede Suaiden and Luiz Felipe de Alencar Melo Miradouro also stand out for their technical knowledge and prompt service.’

Principaux clients

Oi S.A.


Companhia de Bebidas das Américas (Ambev)


JBS S.A.


CPFL Energia S.A.


Votorantim Cimentos S.A.


Telefônica Brasil S.A.


Multiplan Empreendimentos Imobiliários S.A.


EDP Energias do Brasil S.A.


GE Aviation


Mongeral Aegon Seguros e Previdência S.A.


Ball Beverage Can South America SA.


Ternium


Carrefour Comercio e Industria Ltda.


CGG do Brasil Participações Ltda


Amil Assistência Médica Internacional S/A


Gerdau S.A.


Principaux dossiers


  • Represents Associação Nacional de Restaurantes (ANR), a national civil entity that defends the interests of companies dedicated to out-of-home food activities in Brazil, as amicus curiae n repetitive appeals at the Superior Court of Justice, which aim to argue against the Cadastur imposed conditions and for the inclusion of Simples Nacional members.
  • Advised MAPFRE on the taxation of reinsurance premiums remitted abroad, with emphasis to Spain.
  • Advised L’Oréal on the constitutionality of a specific tax requirement – the deposit to the State Fund for Fiscal Equilibrium (FEEF) of the State of Rio de Janeiro.

Daniel & Diniz Advocacia Tributária

Daniel & Diniz Advocacia Tributária covers a wide range of tax and customs-related matters, with particular emphasis on cases before CARF and federal tax issues. The firm’s litigation credentials are backed by its founding partners’ extensive backgrounds as former tax judges at CARF, providing a unique depth of insight into both administrative and judicial proceedings. Carlos Augusto Daniel Neto and Diego Diniz Ribeiro jointly head up the practice.

Responsables de la pratique:

Carlos Augusto Daniel Neto; Diego Diniz Ribeiro


Autres avocats clés:

Leonardo Branco


Les références

‘The firm is comprised of partners who are references in the tax field and internationally recognised for that.’

‘Daniel & Diniz stands out for the excellent service provided, offering personalised treatment and prompt responses on all matters. Strict adherence to deadlines, high technical quality, and a constant commitment to the client are hallmarks of the firm. Moreover, the firm is well regarded in the national legal market for its specialisation in Tax and Customs Law, with partners who are former members of the Administrative Council of Tax Appeals (Carf), bringing unique technical and strategic depth, especially in administrative and judicial litigation.’

‘The firm stands out for its technical depth and very high standards in legal services, especially in tax and customs areas. Despite being a lean team, their work is extremely strategic and efficient, combining technical mastery with an attentive understanding of client needs. The quality of their legal opinions, clarity in communication, and promptness make the firm a benchmark in its field. I also highlight how the team constantly monitors regulatory and jurisprudential updates, offering innovative and legally secure solutions with a modern and collaborative vision.’

Principaux clients

Huawei do Brasil Telecomunicações Ltda.


Lojas Americanas S/A


Grupo VilaNova


Indústria Dureino S/A


Clealco Açúcar e Alcool S/A


Centro De Estudos Unificados Bandeirante


Azul Linhas Aéreas Brasileiras S.A.


Expedia do Brasil Ltda.


Grupo Baggagio (Radu Indústria, Importação e Exportação Ltda)


Cooperativa Agroindustrial de Holambra


CVC Brasil Operadora e Agência de Viagens


Peak Sociedade de Empréstimo entre Pessoas S.A.


Multilog Brasil S.A.


In Glow Brasil Intermediação de Negócios Ltda. (SHEIN)


Natura Comércio de Flores e Plantas Ltda.


Ares Polímeros Comércio de Resinas Plásticas Ltda.


Vanguarda Laranja Esportes Ltda.


Salina Diamante Branco Ltda.


Aster Petróleo Group


Belazarte – Serviços de Consultoria Ltda.


General Eletric Healthcare


KBV Internacional Comércio e Indústria de Ferramentas Ltda.


Embravi Serviços de Segurança, Portaria e Limpeza


GGX Global Participações S.A.


Nipponflex Indústria e Comércio de Colchões Ltda.


Duferco do Brasil Distribuição Ltda.


RS Pneus e Equipamentos Ltda.


Mercedes-Benz do Brasil Ltda.


Contax S.A.


EBAZAR.COM.BR (Mercado Livre)


Siri Comércio e Serviços Ltda.


Petro Rio Jaguar Petróleo S.A.


Full Comex Trading S.A.


OSX Construção Naval S.A.


Via Itália Comércio e Importação de Veículos


Angels Investimentos Ltda.


XBRI Tires


Norte Sul Chile Ltda


Toyota Tsusho do Brasil


Principaux dossiers


  • Defending Lojas Americanas Group in several customs and IPI processes before the administrative Courts.
  • Defending Huawei in a customs case before Federal Courts.
  • Advised Toyota Tsusho do Brasil on the reshaping several of its procedures related to their operations on international and national level, to avoid tax and customs risks.

Dias Carneiro Advogados

Praised for its 'prompt service, organisation and efficiency', the tax department at Dias Carneiro Advogados provides consulting, transactional and contentious tax advice to Brazilian and international clients across the forestry, heavy machinery, insurance, telecoms, infrastructure, real estate and IT sectors. The team frequently represents clients in administrative and judicial proceedings at both the municipal and state levels and has strong expertise in customs disputes, tax audits, and transfer pricing. The practice is jointly led by Antonio Amendola, who specialises in direct and indirect taxation and social security matters, and Rodrigo Maito, who handles a mix of tax planning, international taxation and tax litigation.

Responsables de la pratique:

Antonio Amendola; Rodrigo Maito


Autres avocats clés:

Roberto Henne Filho


Les références

‘We were very well assisted by the Dias Carneiro team, led by Rodrigo Maito and his team. Their work is transparent, with high technical quality and seeks the best and most creative/viable solutions for clients. We highly recommend them.’

‘Prompt service, organisation and efficiency.’

‘Rodrigo Maito – Excellent technical knowledge, clear and didactic explanations, ability to address topics in an objective and well-founded manner.’

Principaux clients

Burger King Corporation


Vestas do Brasil Energia Eolica Ltda.


Suzano


Principaux dossiers


Gaia Silva Gaede Advogados

Popular among domestic and international clients from the energy,  manufacturing, food, telecoms and transport sectors, the tax department at Gaia Silva Gaede Advogados offers both advisory services and representation in complex disputes at the federal, state and municipal levels. The team is well placed to advise on administrative and judicial litigation, and has a strong track record in proceedings before appellate courts and the CARF. São Paulo-based Enio Zaha, who focuses on direct, indirect, and social security taxes, jointly oversees the practice with Mauro da Cruz Jacob in Rio de Janeiro, and Flávio Augusto Dumont Prado in Curitiba. Georgios Theodoros Anastassiadis is frequently involved in matters concerning transfer pricing, international tax treaties, and direct taxation, while Heitor Cesar Ribeiro focuses on tax advisory matters.

Responsables de la pratique:

Enio Zaha; Flávio Augusto Dumont Prado; Gerson Stocco


Autres avocats clés:

Mauro Jacob; Leandro Daumas; Gustavo Damazio de Noronha; Leonardo Gusmão; Alessandro Calaf; Georgios Theodoros Anastassiadis; Heitor Cesar Ribeiro


Les références

‘Enio Zaha (partner) – Accessible and always participating in the topics discussed.’

‘We would like to express our sincere gratitude for the excellent work done by the team. The attention and dedication to serving our company’s tax department have been exceptional. The expertise and commitment demonstrated in every detail give us security and confidence, allowing us to focus on growing our business with peace of mind.’

‘A firm with highly qualified professionals.’

Principaux clients

Hyundai


Centrais Elétricas Brasileiras S.A. – Eletrobras (Ticker: Elet3, Elet6)


Americanas S/A (Ticker: Amer3)


Grupo Norsk Hydro


Michelin Ind. E Com. Ltda.


Merck S.A.


Serviços De Petróleo Constellation S/A


Baker Hughes Do Brasil Ltda.


Grupo Energisa (Ticker: Engi11)


Vibra Energia S/A (Ticker: Vbbr3)


Engie Brasil Energia S/A (Ticker: Egie3)


Tupy S.A. (Ticker: Tupy3)


Unidas Locadora S/A (Ticker: Lcam3)


Onesubsea Do Brasil Ltda. (Ticker: SUBC.OL)


Gestamp Brasil Indústria De Autopeças S/A (Ticker: GEST)


Denso Do Brasil Ltda. (Ticker: Denso Corp.)


Valmet Celulose Papel E Energia Ltda. (Ticker: VALMT)


Niterra Do Brasil Ltda.


Cummins Brasil Limitada


A.W. Faber Castell S.A.


Axa Seguros S.A.


Ajinomoto Do Brasil Industria E Comercio De Alimentos Ltda


Transdev Do Brasil Consultoria E Investimento Em Mobilidade S.A.


Parati Indústria E Comércio De Alimentos Ltda. (Kellogg’s Group)


Fresnomaq Indústria De Máquinas S/A (WAP)


Roca Sanitários Brasil Ltda.


Principaux dossiers


Kincaid | Mendes Vianna Advogados

Kincaid | Mendes Vianna Advogados is well regarded for its expertise in the maritime, energy, and infrastructure sectors, enabling it to advise on various special tax and customs regime matters. The practice is jointly led by Jeniffer Adelaide Marques Pires, who handles mandates involving federal, state, and municipal taxes; Godofredo Mendes Vianna, active in international trade disputes; and Camila Mendes Vianna Cardoso, who advises on broad range of contentious and non-contentious shipping matters.

Responsables de la pratique:

Jeniffer Adelaide Marques Pires; Godofredo Mendes Vianna; Camila Mendes Vianna Cardoso


Autres avocats clés:

Gabriel Penna Rocha; Rodrigo de Carvalho Vieira; Daniel Tessari Cardoso


Les références

‘Highly prepared team with technical expertise and a specific approach for the maritime transport sector, a challenging segment due to the foreign parent company. Full focus on solutions aligned with Brazilian regulations and laws.’

Principaux clients

Flumar Transportes Químicos e Fases LTDA


Neolubes Indústria de Lubrificantes Ltda.


Sealoading AS


Grupo CCR


Granel Química Ltda.


Santos Brasil Participações S/A


Aliança S.A. Indústria Naval e Empresa de Navegação


Ipiranga Produtos de Petróleo S.A.


Bourbon Offshore Marítima


Usinas Siderúrgicas de Minas Gerais – USIMINAS S.A.


Sapura Navegação Marítima S.A.


Aliança S.A. Indústria Naval e Empresa de Navegação


Concessionária do VLT Carioca S.A.


OSM do Brasil Gerenciamento de Operações Marítimas Ltda


Principaux dossiers


KLA Advogados

Standing out for its knowledge of international taxation, KLA Advogados is well placed to advise on contentious and non-contentious tax mandates, including judicial litigation, administrative proceedings and consulting matters involving both direct and indirect taxes. Regularly engaged by companies from the telecoms, pharmaceutical and auto parts sectors, the team is particularly skilled in assisting with the application of international law, double tax treaties, transfer pricing rules and the implementation of special customs regimes. Practice head Henrique Lopes focuses on income taxes and international taxation, advising on both tax planning and administrative litigation. Other key practitioners include Victor Polizelli, a specialist in corporate tax, international taxation and transfer pricing; and José Flávio Pacheco, who handles non-contentious matters concerning customs and indirect taxes.

Responsables de la pratique:

Henrique Lopes


Autres avocats clés:

Victor Polizelli; Álvaro Lucasechi; José Flávio Pacheco; Felipe Omori; Juliana Nunes; Luís Flávio Neto


Les références

‘KLA is a law firm with excellent professionals, always ahead of the curve and presenting solutions that deliver results for the causes they defend. It is a cutting-edge firm that offers suggestions that anticipate solutions for difficult cases and processes. Its regular newsletter covers recent topics and alerts us to avoid future problems. In addition, they regularly promote lectures and workshops on current issues that are about to be implemented by legislation in general.’

‘Excellent professionals. Not only in technical matters, but also in interpersonal relationships.’

‘It is a firm with high technical quality. It always supports us in various complex issues such as universal taxation.’

Principaux clients

LEAR CORP.


ABBOTT LABORATÓRIOS


GENERAL MILLS


SKY


ABBVIE FARMACÊUTICA (AND ALLERGAN)


BLOOMING BRANDS (OUTBACK STEAKHOUSE)


CINEMARK


DENTSU AEGIS GROUP


HEWLETT-PACKARD (HPE)


FREUDENBERG GROUP


ADLER PELZER GROUP


CHIESI FARMACÊUTICA


ÂNIMA HOLDING


MAERSK/ALIANÇA NAVEGAÇÃO


NEWELL BRANDS


CORBION PRODUTOS RENOVÁVEIS


LOGICALIS GROUP


FLINT GROUP


BOSTON SCIENTIFIC


STEPAN QUÍMICA


DASSAULT FALCON JET


JONES LANG LASALLE – JLL


SHELL BRASIL PETRÓLEO LTDA.


COSAN GROUP


LOUIS DREYFUS COMPANY


CJ INTERNATIONAL BRASIL COM. AGRÍCOLA LTDA.


BAYER S.A.


MONSANTO DO BRASIL LTDA.


AZUL LINHAS AÉREAS BRASILEIRAS S.A.


Principaux dossiers


  • Advising Cosan Lubrificantes on the complexities of Pillar 2 taxation internationally.
  • Assisted Merck with the request for the inclusion of Cladribina used for the treatment of highly active relapsing remitting multiple sclerosis (RRMS) in the ICMS Agreement No. 87/02, which grants ICMS exemption on sales to public entities at the federal, state and municipal levels.
  • Engaged by Bayer S.A. to meticulously review and enhance the transfer pricing documentation for the Brazilian subsidiaries of the Bayer group, complementing previous work conducted by PwC and EY.

Rolim Goulart Cardoso Advogados

Rolim Goulart Cardoso Advogados’ tax team is well equipped to handle complex tax litigation, with a strong focus on administrative proceedings for domestic and international clients in sectors such as energy, automotive, agribusiness, food and beverage, insurance, telecoms, and mining. The team is particularly experienced in Brazilian indirect taxes and regularly appears before CARF and regional and federal courts to dispute tax assessments and secure tax benefits. Practice head João Dácio Rolim has extensive experience in litigation and is frequently appointed as an arbitrator in sophisticated tax cases. Alessandro Mendes Cardoso plays an active role in proceedings before Brasília’s administrative tribunals and federal courts, while Daniela Silveira Lara is known for her expertise in both domestic and international tax matters. Luis Felipe Campos leads on tax planning and corporate restructuring.

Responsables de la pratique:

João Dácio Rolim


Autres avocats clés:

Alessandro Mendes Cardoso; Luciana Goulart Ferreira; Daniela Silveira Lara; Luis Felipe de Campos; Tatiana Rezende Torres; Danilo Gomes Breve


Les références

‘Rolim stands out for its combination of technical excellence, partnership, proximity, and collaboration. The lawyers are highly qualified with recognised experience in various areas of law.’

‘They are dedicated professionals with extensive technical knowledge. The availability of the partners is noteworthy.’

‘The team stands out for its immediate and personalised service, always provided directly by a highly qualified partner, whenever requested. It combines technical excellence with the best cost-benefit ratio on the market, offering strategic and effective legal solutions. The team that serves me under Alessandro Mendes Cardoso is constantly up to date with the main legal issues and developments in the country, ensuring agile, accurate action in line with our clients’ needs.’

Principaux clients

Telefônica Brasil S.A.


ArcelorMittal Brasil S.A.


Heineken Brasil S.A.


Furnas Centrais Elétricas/Eletrobras


ADM do Brasil (Archer Daniels Midland)


FIAT Chrysler Automóveis


Gerdau S.A. and Gerdau Açominas


Raízen Combustíveis S.A.


McDonald’s


American Tower do Brasil


TCL Semp


Helibrás – Airbus Helicopters


Siemens


O Boticário


Brazilian Association of IT and Communication Companies (BRASSCOM)


Sonda Brasil S.A.


Globo Comunicação e Participações S.A.


Coteminas S.A.


Sada Transportes e Armazenagens S.A.


Cemig and its subsidiaries


Principaux dossiers


  • Representing Furnas in a motion to stay execution against the Federal Government for the cancellation of IRPJ and CSLL debts.

Simões Pires Advogados

Simões Pires Advogados handles a broad spectrum of contentious and non-contentious tax matters, with particular expertise in the agribusiness, retail, and software sectors. The firm’s experience with issues related to Brazil’s Southern regions makes it well suited to advise on mandates concerning the Manaus Free Trade Zone. The practice is led by Rafael Machado Simões Pires, who specialises in tax planning and optimisation issues.

Responsables de la pratique:

Rafael Machado Simões Pires


Les références

‘Firm with qualified professionals and fast service. The professionals speak English and are prepared for diverse types of demands.’

‘I was impressed by their ability to understand problems and design the best defence strategy, as well as their speed in response and processing. They fully met our expectations.’

‘Quality of their technical team, availability of senior partners, innovation in seeking/creating tailor-made solutions for clients, out-of-the-box thinking, presenting options with impact analysis according to each client’s needs. Risk vs. return analysis.’

Souto Correa Advogados

Souto Correa Advogados frequently advises domestic and international clients in the energy, oil and gas, industrial, and services sectors on both contentious and non-contentious tax matters. Anderson Trautmann Cardoso, a key point of contact for clients in the energy, infrastructure, and technology industries, combines expertise in tax consulting and litigation. Fernando Ayres is skilled in judicial and administrative tax disputes as well as customs matters. Rafael Santos focuses on tax structuring in complex transactions, while Giácomo Paro is noted for his work in transactional tax and succession planning. Pedro Demartini regularly represents clients in tax litigation at the federal, state, and municipal levels. André Luiz Da Silva Gomes provides support in tax planning, and Yoon Chung Kim maintains a broad practice that spans both tax advisory and disputes.

Responsables de la pratique:

Anderson Trautmann Cardoso; André Luiz da Silva Gomes; Fernando Ayres; Giácomo Paro; Pedro Demartini; Yoon Chung Kim; Rafael Santos


Autres avocats clés:

João Paulo Velkis Bio


Principaux clients

99 Tecnologia


AEGEA – SANEAMENTO E PARTICIPACOES S.A.


Braskem S.A


Casa dos Ventos


Dell


Lenovo Tecnologia Brasil LTDA


Quinto Andar


Samsung


Santo Antônio Energia


SLC Máquinas


ABRAS


Principaux dossiers


Sperling Advogados

Sperling Advogados acts as a point of reference for multinationals with operations in Brazil across the food and beverage, manufacturing, agrochemicals and automotive sectors (among others) on tax consultancy and litigation matters. The practice is under the joint leadership of four tax specialists: Marcio Sperling brings international taxation knowledge to the team; Fábio Piovesan Bozza's expertise lies in tax planning; Daniela Ribeiro De Andrade focuses on advisory work; and Mariana Bittar Ferreira de Aguiar frequently defends clients before the administrative and judicial courts.

Responsables de la pratique:

Marcio Sperling; Fábio Piovezan Bozza; Daniela Ribeiro de Andrade; Mariana Bittar Ferreira de Aguiar


Les références

‘The service from Sperling Advogados is always proactive and of the highest quality, with a collaborative approach that encourages clients to actively participate in the proposed solutions.’

‘Daniela Ribeiro de Andrade stands out in the tax team for her energy, good humour, and confidence when handling complex and challenging matters, being an extremely high-calibre professional who communicates clearly and directly.’

‘Sperling is an honest and transparent firm, guided by its core values, acting strategically and brilliantly in commercial negotiations, providing tailored and effective solutions aligned with each client’s needs.’

Principaux clients

Voith Group


Degesch Group


Helm Group


Dräger Group


Döhler Group


Mitsubishi Chemicals


Henniges Automotive


IMI Precision Engineering (Norgren)


Borgwarner


Phinia


Amvac


Meat Snacks


J.A. Rezende Group


Swissport


Barilla Group


Campari Group


Evolver


Ringspann Group


ABS Jets


Sandvik Rock Processing


Principaux dossiers


  • Advised Voith Group on $85m tax litigation involving corporate income tax and social contribution credit offsets.
  • Advised Barilla Group on tax classification, compliance, and transfer pricing implications for intra-group service agreements between Brazil and Italy.
  • Advised Helm Group on strategic tax structuring, including Brazil’s new transfer pricing rules, global minimum corporate tax (Pillar 2), and tax reform compliance.

Stocche Forbes Advogados

Stocche Forbes Advogados' tax department acts for prominent Brazilian and international companies on complex tax issues arising in key industries, including energy, finance, chemicals, infrastructure, retail, and automotive. The group is particularly well positioned to handle the tax implications of high-value M&A, capital markets deals, corporate restructurings and strategic partnerships. The firm’s litigation capabilities are equally strong, with a solid track record in both administrative and judicial disputes. Renato Coelho leads on direct tax mandates, an area also handled by Renato Stanley and Andreza Ribeiro. Paulo Duarte oversees matters concerning indirect tax and customs. Other names to note for indirect tax matters include Mariana Kubota and Paulo Leite, the latter of whom has extensive expertise in tax litigation.

Responsables de la pratique:

Renato Coelho; Paulo Duarte; Renato Stanley; Paulo Leite; Andreza Ribeiro; Mariana Kubota


Les références

‘Proactivity, business knowledge, direct involvement of partners and seniors. Extremely technical, but at the same time, with clear and objective language for the business.’

‘Readiness, understanding of the client’s business, easy rapport, and excellent technical quality.’

‘Paulo Duarte and Mariana Kubota are fantastic. They make complex topics simple, but without limiting themselves to the surface.’

Principaux clients

Can-Pack Group


Comgás


Essilorluxottica


Novonor


InterCement


Red Bull do Brasil


Duracell


Santista Têxtil


Medtronic


Cobasi


Petz


Nubank


XP Inc.


Arezzo


Mubadala


Vale


Minerva


Energisa


GIC


Highline


Principaux dossiers


TozziniFreire

Spread across four key locations in Brazil, the tax practice at TozziniFreire acts for major domestic and international clients from industries such as oil and gas, mining, food and beverage, agribusiness and consumer goods, providing support in both contentious and non-contentious matters, including tax planning and disputes at both the judicial and administrative levels. The practice is jointly led by São Paulo-based Renata Emery, who advises on transactional tax matters and tax disputes, and Gustavo Nygaard in Porto Alegre. Among the other key figures, Thiago Medaglia is noted for his deep experience in international taxation, transfer pricing and tax planning; Ricardo Maito is a key reference in the pharmaceutical sector; and Fernanda Pazello excels in judicial and administrative litigation. Jerry Levers de Abreu is no longer part of the firm.

Responsables de la pratique:

Renata Emery; Gustavo Nygaard


Autres avocats clés:

Thiago Medaglia; Ricardo Maito; Fernanda Pazello; Eric Visini


Les références

‘Tozzini, represented by Fernanda Pazzelo, was very helpful and technically excellent in enabling us to meet a tight deadline and deal with a delicate matter, exceeding my expectations. Fernanda has extensive experience in tax matters in the pharmaceutical sector.’

‘We mainly work with Thiago Medaglia. Not only is he the smartest lawyer I know, but he also goes above and beyond to understand the company’s business, needs, and circumstances, which allows him to provide smart, tailored solutions.’

‘The firm provides tax litigation services that stand out for their technical quality and strategic thinking.’

Principaux clients

ABIA – the Association of Food and Beverage Industries


NESTLÉ


BAUDUCCO


WHIRLPOOL


BANCO ITAÚ


ADIMAX


COSAN


EUROFARMA


QUÍMICA AMPARO


COMGÁS


NEX RESOURCES


TRANSPORTADORA ASSOCIADA DE GÁS (TAG)


OXBOW


DECOLAR


SPAL (Coca-Cola distributor, FEMSA)


GRU AIRPORT – Concessionaire of the Guarulhos Airport


KLABIN


YUSHIRO


MAGAZINE LUIZA


HYSTER-YALE


GE POWER CONVERSION “GEPC”


DIAGEO


JAMEF


SBA TORRES


KAROON


Principaux dossiers


  • Advised Femsa Logistics on the sale, by means of its affiliated companies, Alpunto and Imbera, of its business related to manufacturing and maintenance of refrigerators and fridges.
  • Advised on the acquisition, by Honeywell Group of 100% of Carrier Group (which includes, Onity Ltda., the Brazilian entity), a multinational corporation focused on heating, ventilation and air conditioning, refrigeration and fire and safety equipment.
  • Assisted Grupo Pão de Açúcar with the sale of the totality of the legal entities who hold and operate gas stations, headquartered in the State of São Paulo, to Grupo Ultra.

Utumi Advogados

Standing out for its expertise in international tax matters, Utumi Advogados is retained by Brazilian and multinational companies as well as high-net-worth families and individuals seeking advice on transactional tax matters, corporate restructurings, indirect taxes and customs issues. With a strong following of clients from the telecoms, IT, energy, food and beverage, pharmaceutical and automotive sectors, the team is also well versed in tax litigation, and frequently advises on judicial and administrative proceedings at the federal, state and municipal levels. Ana Cláudia Akie Utumi, 'an expert in international taxation', oversees the department. Camila Abrunhosa Tapias heads up the litigation arm of the practice, while Pedro Paulo Bresciani focuses on tax planning. Ilse Salazar Andriotti offers support in contentious tax matters.

Responsables de la pratique:

Ana Cláudia Akie Utumi


Autres avocats clés:

Camila Abrunhosa Tapias; Pedro Bresciani; Ilse Salazar Andriotti


Les références

‘The firm is extremely technical and has highly qualified professionals. Ana Cláudia Utumi, who is already a highly recognised professional in the market for her excellent work, has managed to carve out a place for herself in the market, no longer as a partner in a large firm, but by making a name for herself in a highly qualified boutique firm with excellent professionals.’

‘The professional who stands out most in the litigation team is Ilse Andriotti, a senior lawyer who arrived to breathe new life into the firm. Ilse is extremely competent and highly qualified, with extensive experience in judicial and administrative litigation. I recommend her without hesitation for her competence and commitment to the client.’

‘Utumi is a leader in the tax area in Brazil. A well-prepared and highly technical firm. Always taking courses and staying ahead of its competitors.’

Principaux clients

Solistica Group (FEMSA group)


Colgate-Palmolive


Spal Indústria de Bebidas (Coca-Cola)


Dufry do Brasil Duty Free Shop


DASA – Diagnósticos da América S.A. (Group)


Heineken


DHL


Robert Bosch


Inpasa Agroindústria S.A. (Group)


Votorantim Energia


Coim


MGNT Comunicação


Makro Atacadista


Mundial S.A.


NEC Latin America


Sonda IT


Sanmina-SCI do Brasil


Keune Brasil


Tel Telecomunicações


Companhia Brasileira de Alumínio (CBA)


Inter Group (Banco Inter and Inter Distribuidora de Valores Mobiliários)


Klabin Irmãos S.A. (Klabin Group)


Map Advisors


Roche Farmacêutica


Petrobras


Smart Fit


Principaux dossiers


  • Representing Solistica (FEMSA Group) in one pending case before the Federal Supreme Court (STF) claiming the unconstitutionality of IOF-Exchange, at the rate of 0.38%, on exchange contracts on the entry of Foreign Direct Investment (FDI) in Brazil, and the right to recover the amounts paid in the last five years.

Vieira Rezende

Vieira Rezende’s tax team combines extensive experience in both advisory matters and litigation across all Brazilian courts, frequently representing clients in the oil and gas, mining, engineering, and infrastructure sectors. Department head Luiz André Nunes De Oliveira brings more than five decades of expertise in tax law. He co-leads the practice with Breno Kingma, noted for his work defending infraction notices before municipal, state, and federal administrative courts; Rafael De Moraes Amorim, who concentrates on tax consulting and planning; and Tiago Vasconcelos Severini, who specialises in customs, international trade, and tax issues affecting the oil and gas industry.

Responsables de la pratique:

Luiz André Nunes de Oliveira; Breno Ladeira Kingma; Rafael de Moraes Amorim; Tiago Vasconcelos Severini


Autres avocats clés:

Michel Siqueira Batista; Paloma Amorim Rosa


Les références

‘All the lawyers we work with deliver excellent quality and agility. Their level of knowledge of the oil and gas market is above average, and their technical expertise sets them apart from other firms of the same size.’

‘Tiago Vasconcelos Severini and Paloma Rosa are standouts on the team, handling tax consulting and litigation matters focused on the oil and gas sector!’

Principaux clients

Aliseo


Breitener Energetica


C&A Modas


CHESF


Eletrobras


MRS Logística


Subsea7


Ipiranga


Sinch


Rodobens Participações S.A.


Hydro


ABESPetro


Adecoagro


Coca-Cola


DBO Energy


Enel Green Power


Gas Natural Açu – GNA


Höegh LNG


MODEC


Omint Serviços de Saúde


Saipem


Samarco


Schlumberger Serviços de Petróleo


Seadrill Serviços de Petróleo


Shell


StormGeo


Principaux dossiers


  • Advised Banco Safra on the audit of Guide Investimentos for the completed acquisition from the Chinese group Fosun.
  • Advised Log-In on successfully reversing a court decision, securing recognition of its right to offset tax credits in Tax Execution Embargoes, despite recent unfavorable precedent changes by the Brazilian Superior Court.
  • Advised Pontal Energy on the optimal allocation of common costs and expenses across its group companies operating multiple power plants, ultimately drafting the cost-sharing agreement.