Singled out for its ‘strong knowledge of Brazilian tax laws', Lefosse Advogados handles the full array of tax matters for large multinationals and Brazilian heavyweights active in various sectors, including energy, technology, financial services and agribusiness, among others. The team excels in non-contentious work, offering tax assistance and opinions on M&A and capital markets transactions, as well as advice on restructurings, the tax impact of new businesses and changes in tax legislation. Gustavo Lian Haddad, a leading authority in the tax space, and Ricardo Bolan, who focuses on tax planning and consulting, jointly oversee the practice. Another name to note for advisory work, Emmanuel Abrantes is especially active in transactional tax matters, and stands out for his knowledge of the technology and payment sectors. Administrative and judicial tax litigation is another key area of focus for the department; Ana Carolina Utimati is the primary contact for contentious tax issues.

Machado Meyer Sendacz e Opice Advogados is home to a sizeable tax practice that is well versed in the entire scope of mandates, covering direct and indirect taxes, customs and import duties. Drawing on the firm's strong transactional footprint, the team is often seen handling the tax aspects and risks of M&A, financing and capital markets deals on behalf of domestic and international clients operating in the retail, telecoms, energy, pharmaceutical, financial services and agribusiness sectors, among others. Its tax litigation credentials are also noteworthy; the department possesses an impressive track record in complex disputes at the administrative and judicial levels. A name to note for tax constitutional matters, Marcelo Fortes leads the practice. Tax procedural law specialist Daniella Zagari Gonçalves is a reference for strategic cases, while Raquel Novais is noted for her significant experience in tax consulting - including the structuring of new investments, corporate restructurings, M&A and contractual arrangements - as well as litigation. Fernando Tonanni is another key contact for non-contentious tax issues, as is Bruna Marrara, who specialises in direct taxes and international taxation. Marco Antonio Gomes Behrndt focuses on judicial and administrative tax disputes, while Celso Costa concentrates on transfer pricing and the tax aspects of cross-border transactions and reorganisations.

'A reference in the Brazilian tax world', boutique firm Mariz De Oliveira e Siqueira Campos Advogados maintains a leading position in the market for its repeat involvement in complex tax consultancy matters and leading litigation cases. On the non-contentious front, the group of 'highly qualified, updated and accessible professionals' is skilled at assisting with tax planning, restructurings, and the tax aspects of domestic and cross-border M&A, capital markets and real estate transactions. On the litigation side, the team is recognised for its extensive experience in proceedings before the Administrative Council for Tax Appeals (CARF), the superior courts in Brasília as well as state and municipal courts. Specialised in direct taxes, Bruno Fajersztajn handles a mix of tax planning issues and tax disputes, the latter of which is a particular area of strength for the co-head. With significant knowledge of PIS and COFINS contributions, Fabiana Carsoni Alves Fernandes da Silva is active in non-contentious tax matters and litigation. Tax litigation expert Marcos Engel Vieira Barbosa focuses on indirect taxes, while Ramon Tomazela Santos is a name to note for corporate and international taxation. Founding partner Ricardo Mariz De Oliveira is a reference in the tax space, standing out for his knowledge of direct taxes. Silvio José Gazzaneo Junior is another key contact for indirect taxes and customs.

Fielding one of the largest teams in Brazil dedicated to tax matters, Mattos Filho offers advisory and contentious services to a multitude of well-established domestic clients and major multinationals operating in a diversity of sectors, from financial services to agribusiness. The firm boasts the ability to advise on the full spectrum of tax mandates, including customs, transfer pricing, direct and indirect tax, judicial and administrative litigation, as well as tax planning and audits. Its strong transactional focus makes it particularly well placed to assist with the tax implications of domestic and cross-border corporate deals. Administrative tax proceedings are core areas of activity for the highly regarded Roberto Quiroga Mosquera and Ana Paula Lui, who excels in cases before CARF. Andrea Bazzo is noted for her expertise in corporate taxation and the tax aspects of M&A, capital markets and debt transactions. Other key individuals include: Renata Correia Cubas, an indirect tax specialist who focuses on strategic litigation; Luiz Felipe Centeno Ferraz, who brings together expertise in accounting and tax to advise on public and private M&A; Marcel Alcades, who concentrates on customs, foreign trade and indirect tax; Brasília-based Ariane Costa Guimaraes, who handles matters before the superior courts in the federal capital; and Paulo Camargo Tedesco, another name to note for judicial disputes related to federal, state, municipal and social security taxes.

Covering both non-contentious and litigation matters, Pinheiro Neto Advogados is skilled at handling the full scope of tax issues, from tax planning to transfer pricing, direct and indirect tax, social security, transactions and private wealth. Its impressive client roster is comprised of leading Brazilian and international corporations, financial institutions, investment funds and insurance companies. Offering expertise in all levels of taxation (municipal, state and federal), the team shines in sophisticated cases before the administrative and judicial courts, including the Superior Court of Justice and the Federal Supreme Court. With extensive experience in domestic and international tax, Luciana Rosanova Galhardo has a strong track record in judicial and administrative tax litigation. This is also a key area of focus for Tércio Chiavassa and Luiz Roberto Peroba Barbosa, the latter of whom additionally advises tech companies on navigating Brazilian taxation on digital products and online transactions. Ana Carolina Fernandes Carpinetti is another key contact for the tech sector, while Marcelo Marques Roncaglia handles tax litigation and advisory matters concerning indirect taxes. Giancarlo Chamma Matarazzo maintains a diverse practice focused on tax, estate and succession planning, and Flavio Veitzman handles the tax aspects of high-profile transactions.

BMA Advogados handles the gamut of tax mandates, ‘from consultancy to litigation, with outstanding experience in transactions and planning‘. The firm is routinely instructed by non-profits and major companies operating in a range of sectors, most notably chemicals, energy, financial services, healthcare, oil and gas, and retail. Department head Lígia Regini Da Silveira takes the lead on tax litigation in the judicial and administrative spheres. Other names to note for contentious tax issues include Vivian Casanova, who excels in administrative proceedings. Luiza Lacerda stands out for her in-depth knowledge of indirect taxes. Hermano A. C. Notaroberto Barbosa, a member of the French desk and wealth planning groups, handles a mix of non-contentious issues and tax litigation, while Thais de Barros Meira is particularly skilled at advising on the tax aspects of M&A transactions. A key contact for transactional matters, Luis Henrique Costa focuses on corporate tax and international taxation, the latter of which is an area of expertise for Felipe de Albuquerque Destri.

With in-depth understanding of the complex Brazilian tax system, Demarest Advogados offers legal support in the full array of tax mandates to prominent corporate clients. On the contentious side, the group has a particularly impressive track record in appellate cases and proceedings pending before the superior courts. It also showcases notable credentials in transfer pricing rules, and is skilled at advising on the tax aspects of corporate transactions and changes brought by the tax reform bill. Demonstrating significant experience in administrative tax litigation, tax consulting and due diligence on M&A deals, Douglas Mota oversees the practice. Carlos Eduardo Orsolon is especially active in tax planning and restructurings, but also advises on strategic disputes before CARF. Transactional matters are a key area of focus for Christiano Chagas, while Marcelo Salles Annunziata and Priscila Faricelli specialise in litigation before the higher courts in Brasília. Thiago Amaral is a name to note for indirect taxes, and Roberto Pinatti Casarini focuses on tax planning and international taxation. Fabio Florentino, an indirect tax specialist, joined from BMA Advogados in February 2024, while Jerry Levers de Abreu joined from TozziniFreire Advogados in June 2024.

Entirely devoted to tax law, Belo Horizonte-headquartered boutique Sacha Calmon e Misabel Derzi Consultores e Advogados is a strong performer in high-profile administrative and judicial litigation, demonstrating notable proficiency in cases heard before CARF and the superior courts in Brasília. Though its core strength lies in contentious matters, the firm is also well placed to assist with tax planning and indirect tax issues, where it acts for leading private and listed companies from the worlds of telecoms, mining, food and beverage, construction, automotive and healthcare, to name a few. A reference for both tax disputes and tax consulting matters, Valter Lobato jointly heads up the practice with André Mendes Moreira, whose expertise spans direct and indirect taxes. Tiago Conde - the key contact in the federal capital – is adept in tax litigation before the higher courts, while Fernando Moura stands out for his direct tax and international taxation expertise.

Praised for its ‘personalised service, dedication and competence‘, Tauil & Chequer Advogados‘ tax department handles advisory, litigation and customs matters on behalf of a domestic and international client base present in a variety of regulated sectors, most notably oil and gas, energy and telecoms. The team enjoys a strong presence in upper administrative and judicial courts, and is particularly well positioned to advise on cross-border tax matters, drawing on its association with Mayer Brown. The practice is led by three seasoned tax practitioners: Ivan Tauil has significant experience in local and international taxation; Eduardo Maccari Telles focuses on tax litigation in the administrative and judicial spheres; and Guido Vinci handles a combination of contentious and consulting matters in this space, with a focus on foreign investments and ICMS issues. Other key individuals include Celso Grisi, who is noted for his expertise in indirect taxes; Carolina Bottino, who advises oil and gas clients on customs and foreign trade matters; and Diana Castro, who assists with special customs regimes, international taxation and indirect taxes.

With a sizeable tax team based across São Paulo, Porto Alegre, Brasília and Campinas, TozziniFreire Advogados is proficient in disputes with the tax authorities involving direct and indirect taxes and proceedings before the superior courts. In addition to its strong performance in judicial and administrative tax litigation, the team is also sought out by clients operating in a range of industries – from oil and gas to mining, food and beverage, and pharmaceuticals – for its expertise in non-contentious and transactional tax matters. São Paulo-based Renata Emery, who maintains a versatile practice focused on both advisory work and tax disputes, excels in international taxation issues and oversees the practice with Gustavo Nygaard in Porto Alegre. Thiago Medaglia stands out for his considerable experience in corporate reorganisations, international taxation, transfer pricing and tax planning. Christiane Alves Alvarenga and Jerry Levers de Abreu are no longer at the firm.

With extensive experience in all areas of tax, the ‘very diligent, attentive and available‘ tax practice at Trench Rossi Watanabe is equipped to advise on cross-border and domestic transactional matters, complex tax disputes and transfer pricing. International taxation is a key area of expertise for the department, which benefits from its strategic cooperation with Baker McKenzie LLP and attracts instructions from Brazilian and international clients from the worlds of energy, technology, consumer goods, healthcare, banking and infrastructure, to name a few. Simone Musa, who specialises in international taxation, transfer pricing, and transactional tax, jointly leads the group with Maria Rita Ferragut, who handles tax litigation at the federal, state and municipal levels. The practice ‘contains several highly qualified professionals‘: Clarissa Giannetti Machado is noted for her proficiency in global transfer pricing issues, corporate income and federal taxes; Mariana De Vito ‘has unique knowledge of social security law‘; Rafael Gregorin focuses on tax and customs disputes; and Telirio Saraiva is experienced in both tax consultancy and litigation at the federal level.

Ulhôa Canto, Rezende e Guerra Advogados’ tax department enjoys a longstanding reputation in the market, acting for both domestic and international companies from an array of sectors, including financial services, real estate, media, food and beverage, energy, construction and mining, among others. With in-depth knowledge of taxes at the federal, state and municipal levels, the firm possesses equal capabilities in non-contentious tax matters and litigation, including administrative and judicial proceedings. Senior partner Carlos Alberto Alvahydo De Ulhôa Canto focuses on federal taxes, namely corporate income taxation, and advises on tax planning, corporate reorganisations and transactions. These are also core areas of activity for Christian Clarke de Ulhôa Canto, while Rodrigo Brunelli Machado is highly engaged in matters before the federal, state and municipal courts. Pedro Vianna De Ulhôa Canto is a name to note for tax issues deriving from financial instruments, investment funds, NFTs and crypto assets. Luis Claudio Gomes Pinto is no longer at the firm.

Veirano Advogados‘ tax practice ‘adopts the stance of a true partner of companies, providing differentiated support‘ in the context of tax planning, corporate transactions, indirect tax, international taxation and customs issues. The group, which is retained by major players from the oil and gas, real estate, retail, manufacturing, financial services and telecoms sectors, is also active in tax disputes, handling proceedings at the judicial and administrative levels. Marco Monteiro, who regularly advises on the tax implications of M&A and corporate reorganisations, as well as transfer pricing and indirect taxes, jointly leads the practice with tax specialist Filipe Richter, who shines in administrative and judicial litigation. This is also a key area of focus for Raphael Roberto Caropreso. André Carvalho is a name to note for tax issues affecting the oil and gas sector, while Bruno Habib Negreiros Barbosa assists with wealth management, tax planning and consulting. Matheus Piconez, who focuses on wealth and tax planning, joined from BMA Advogados in January 2024.

Bichara Advogados fields a 'highly qualified team' dedicated to tax law, which is adept at supporting corporate and individual clients in tax planning and litigation in the administrative and judicial spheres, including proceedings before the superior courts. The firm is active in a host of sectors, including telecoms, technology, insurance, energy, financial services, logistics and healthcare, and is often engaged in the tax structuring of M&A transactions, corporate restructurings and indirect tax issues arising from the recent tax reform. On the customs front, the firm is well positioned to handle litigation and consulting matters involving import and export operations, tariff classification and special customs regimes. Founding partner Luiz Gustavo Bichara possesses significant experience in tax discussions before the Brazilian courts. Offering advice on both contentious and non-contentious tax issues, Mattheus Reis Montenegro stands out for his expertise in dealings with the Brazilian Congress. Recently promoted partner Eduardo Borges Pinho focuses on tax litigation, while Murillo Allevato is a name to note for tax planning and consulting. Pedro Teixeira De Siqueira is a key contact for the manufacturing, retail and service industries.

'By combining in-depth knowledge of tax law with the nuances of the market in which the client operates and its corporate structure', Brigagão, Duque Estrada Advogados provides 'an excellent service' that encompasses direct and indirect tax issues. The team excels in administrative and judicial litigation, including cases before the superior courts, but is also well versed in tax planning, estate planning and the tax aspects of cross-border transactions. The group is jointly led by Gustavo Brigagão, who has a wealth of experience in administrative and judicial tax disputes relating to the industrial, commerce and service sectors, and Roberto Duque Estrada, a direct tax specialist who advises domestic and international clients on corporate and individual income tax. Rodrigo Caserta is a name to note for tax litigation in the digital space, while Eduardo Muniz assists with conflicts involving direct and indirect taxes. Other noteworthy individuals include Ana Cristina Assunção, another key contact for complex tax litigation mandates, and Lis Aguileira, whose expertise covers consulting and contentious issues, including wealth planning and indirect taxes.

Campos Mello Advogados in cooperation with DLA Piper‘s standalone tax department is well versed in the full array of consulting matters – including direct and direct taxation, tax planning, restructuring and due diligence – and litigation at the judicial and administrative level. The team, which acts for clients from the education, technology, advertising, energy, logistics, life sciences and agribusiness sectors, is especially strong in handling the tax aspects of cross-border transactions, drawing on its association with international powerhouse DLA Piper. Co-head Humberto Marini – an expert in tax matters in the oil and gas industry – has a wealth of experience in tax litigation. Fellow co-leader Alex Jorge, who splits his time between São Paulo and New York, stands out for his strong track record in cross-border deals and expertise in tax planning and transfer pricing. Renato Lopes da Rocha is another name to note for administrative and judicial tax claims, and Juliana Costa, who joined from Veirano Advogados in May 2023, focuses on corporate taxation, customs and indirect taxes.

Tax specialists at Cescon Barrieu ‘provide in-depth analyses and identify risks and opportunities‘ in the entire scope of non-contentious and contentious tax matters, spanning direct and indirect tax. On the consulting side, the practice has been particularly active in the tax structuring of M&A transactions, infrastructure projects and corporate reorganisations, and continues to advise clients – including names from the pharmaceutical, retail, energy, oil and gas, education, and logistics sectors – on the assessment of potential effects derived from the recently approved tax reform. Roberto Barrieu is skilled in tax litigation and structuring, and also assists with wealth and succession planning issues. André Alves de Melo handles tax disputes at the federal, state and municipal level, while Mauricio Barros, who joined from Demarest Advogados in December 2023, focuses on indirect taxes and customs, including contentious and non-contentious matters. Rodrigo Bevilaqua acts before administrative and judicial courts in disputes with the tax authorities, and is also proficient in consulting mandates in an array of sectors.

With expertise in tax matters at the federal, state and municipal levels, Gaia Silva Gaede Advogados boasts strong credentials in tax consulting and contentious matters, but particularly excels in litigation in the administrative and judicial spheres. The group is regularly instructed in the challenging of infraction notices issued by federal, state and municipal governments, and acts for both defendants and plaintiffs in judicial proceedings, including litigation before appellate courts and CARF. São Paulo-based Enio Zaha, who specialises in direct, indirect and social security taxes, oversees the practice with Mauro da Cruz Jacob in Rio and Flávio Augusto Dumont Prado in Curitiba. Georgios Theodoros Anastassiadis is a key contact for mandates involving transfer pricing, tax treaties, and direct taxes, the latter of which is a core area of focus for Heitor Cesar Ribeiro, who handles non-contentious matters.

Praised for its 'high technical and professional competence', the tax team at KLA Advogados provides legal assistance to an array of clients - including names from the telecoms, marketing, healthcare and auto parts industries - in judicial and administrative litigation as well as consulting matters concerning direct and indirect taxes. Core areas of strength for the team, which often advises on the structuring of joint ventures and foreign investments in Brazil and Latin America, include international taxation, transfer pricing and double tax treaties. Department head Henrique Lopes is a reference for income taxes and international taxation, standing out for his expertise in indirect taxes. Victor Polizelli specialises in non-contentious tax issues, with a special focus on corporate tax, international taxation and transfer pricing. Corporate tax and international matters are also among Luís Flávio Neto's specialisms, who handles contentious and advisory mandates.

Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados is highlighted for its ‘excellent expertise in matters related to tax law, both in the advisory area and in litigation in the administrative and judicial spheres‘. The group boasts strong credentials in the full range of tax consulting matters, often advising on transfer pricing issues, treaty application and the tax implications of business and capital markets transactions, but is especially praised for its ‘high degree of success in administrative disputes with the state and federal tax authorities‘. Its strong track record in judicial tax disputes involving the industrial, real estate, financial services and food sectors is also noteworthy. Founder and managing partner Ricardo Lacaz Martins ‘is a specialist in tax law but dominates the different areas that make up business law‘. Luis Eduardo Schoueri concentrates on direct taxes, handling both contentious and non-contentious issues. Daniel Vitor Bellan possesses ‘in-depth knowledge of the functioning of CARF and other administrative litigation bodies‘, while Eduardo Santos Arruda Madeira focuses on consulting matters with a special emphasis on direct taxes and international taxation. Liège Schroeder De Freitas Araújo leads on judicial tax litigation.

Standing out 'for its expertise in tax law, experienced team and innovative approach', Machado Associados leverages its more than three decades' experience in this space to advise domestic heavyweights and multinationals on tax consulting and litigation matters. The latter is a key area of strength for the firm, which possesses a strong track record in proceedings before the superior courts in Brasília, and is a popular destination for clients operating in the energy, pharmaceutical, technology and infrastructure sectors. The group shines in international tax matters, having recently advised several clients on the effects of the newly introduced Brazilian transfer pricing rules. Leading the department is Júlio de Oliveira, a key contact for the cosmetic industry who specialises in indirect tax and tax litigation. Direct tax expert Isabel Bertoletti focuses on non-contentious issues, while Paulo Rogério Garcia Ribeiro is highly active in administrative and judicial matters. Ana Lucia Marra is proficient in direct taxes and international taxation, and Stephanie Makin has in-depth knowledge of transfer pricing issues and the effects of double tax treaties signed by Brazil.

A strong performer in tax litigation, Rolim Goulart Cardoso Advogados is home to a sizeable tax practice - with bases in São Paulo and Belo Horizonte - which provides legal support to companies from a wide range of sectors, most notably energy, manufacturing, agribusiness, telecoms and mining. Singled out for its expertise in indirect taxes and corporate taxation, the group is particularly skilled at handling proceedings involving tax collections and tax benefits before CARF and the judicial courts. Founding partner João Dácio Rolim oversees the department that also features Alessandro Mendes Cardoso, who focuses on tax, customs and social security matters, Luciana Goulart Ferreira, who boasts over two decades' expertise in tax law, Frederico de Almeida Fonseca, who handles non-contentious tax mandates, and Daniela Silveira Lara, who excels in domestic and foreign tax issues.

Instructed by large domestic and international corporations from the agribusiness, infrastructure, oil and gas, chemicals, energy and industrial sectors, the tax group at Stocche Forbes Advogados is well placed to advise on non-contentious tax issues – including tax planning and structuring – and litigation. Direct taxes and international taxation are among Renato Coelho’s legal specialisms; he is often engaged in tax planning and the tax structuring of M&A and project finance transactions. With a strong following of clients from regulated sectors, including energy, healthcare, and food and beverage, Paulo Duarte takes the lead in indirect tax and customs matters. Andreza Ribeiro was promoted to partner in January 2024.

A key destination for multinational clients and high-net-worth individuals alike, tax boutique Utumi Advogados stands out for its strong track record in international tax matters. On the consulting front, the team demonstrates notable strength in advising companies from various sectors - including TMT, energy, food and beverage, retail, mining and pharmaceuticals - on indirect taxes, customs issues and the tax aspects of corporate restructurings, M&A, and financial transactions. The group is also a strong performer in tax litigation before all instances of the Brazilian courts. Practice head Ana Cláudia Akie Utumi acts for corporate and individual clients in transactional tax and international tax issues, including transfer pricing and matters concerning double taxation treaties. Camila Abrunhosa Tapias excels in judicial and administrative tax disputes. Pedro Paulo Bresciani focuses on tax planning, but is also skilled in contentious matters.

Standing out for its ‘technical excellence, commitment to the client and innovative approach‘, ASBZ Advogados‘ broad tax service offering covers corporate tax, indirect tax, business and transaction structuring, international taxation, transfer pricing and tax recoveries. Clients from a multitude of sectors, including financial services, technology, media, transport and insurance, turn to the group for assistance with both tax litigation and non-contentious matters. Alexandre Gleria and Adriana Passaro jointly oversee the department, where Antonio Moreno, a key contact for tech clients, is the name to note for transfer pricing issues and tax efficient business structures. Bringing together expertise in M&A and tax law, Danilo Leal advises on tax planning and special regimes, with a special focus on indirect taxes.

'Always up to date with the most relevant topics for clients', the 'proactive and always available' tax team at Ayres Ribeiro Advogados - based between São Paulo and Belo Horizonte - advises notable domestic and multinational companies across a wide range of industries, including food and beverage, agribusiness, mining, retail, telecoms and energy. Covering both direct and indirect taxes, its workload predominantly features tax risk assessments, tax planning, regulatory matters and due diligence. The team is led by Gilberto Ayres Moreira, who excels in international tax and trade issues. Fernando Westin handles tax litigation, while Claudia Cristina Dos Santos Abrosio heads up the tax consulting team.

Singled out by clients for 'the direct participation of partners in discussions', tax boutique BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados handles both contentious and non-contentious issues - covering direct, indirect and international taxation - on behalf of an impressive client roster active in the TMT, chemical, pharmaceutical, infrastructure, and education segments, among others. Demonstrating extensive experience in the industrial, commerce and service sectors, founder José Luis Ribeiro Brazuna is best known for his strong credentials in tax litigation. Cristiano Frederico Ruschmann, a key contact for IT companies, is active in tax consulting and disputes, while Ciro César Soriano De Oliveira is noted for his experience in the analysis of tax issues related to contract drafting and tax litigation. Other noteworthy individuals include indirect tax specialist Sérgio Pin Junior and Katia Soriano de Oliveira Mihara, who shines in litigation at the municipal, state and federal levels.

At Cascione Pulino Boulos Advogados, the tax department is a popular destination for local and international clients seeking advice on the full array of tax mandates, most notably the tax implications of M&A deals and commercial arrangements. Luca Priolli Salvoni, whose expertise covers tax and social security law, 'is a distinguished professional and leads the team with excellence'. Salvoni is especially active in the oil and gas, real estate and infrastructure segments, and handles both non-contentious and litigation matters in this space. Fellow co-leader Rafael Vega is often engaged in tax disputes and foreign trade mandates.

'Made up of qualified and experienced lawyers', the tax team at Castro Barros Advogados demonstrates 'a deep understanding of Brazilian tax laws' at the municipal, state and federal levels. With offices in Rio, São Paulo and Brasília, the group is particularly well placed to advise domestic companies, most notably names from the retail and telecoms sectors, on tax planning and litigation matters involving corporate and indirect taxation. Transfer pricing is another key strength for the department. André Gomes De Oliveira stands out for his knowledge of international taxation, tax planning and transfer pricing. Daniela Duque Estrada focuses on tax litigation, an area in which Gabriel Manica also shines. Leandro Canarim and Thiago Motta are active in tax consulting issues and disputes.

The ‘responsive, efficient and pragmatic team‘ at CGM Advogados specialises in non-contentious tax mandates, often acting for companies from the automotive, pharmaceutical, technology, life sciences, entertainment and luxury goods sectors. Its wide-ranging expertise covers international taxation,  indirect taxes, direct taxes and transfer pricing. In addition to advising clients on the impact of the recent Brazilian consumption tax reform, the group is also active in M&A transactions, tax planning, and import and export issues. The team is jointly led by a capable trio: José Antonio Martho regularly handles foreign investments and indirect tax matters; Angélica Santos is the name to note for direct taxes, double taxation issues, transfer pricing and tax planning, and also stands out for her experience in wealth planning; and Ricardo Marletti Debatin da Silveira concentrates on indirect taxes and transactional tax mandates.

With extensive knowledge of the full range of tax matters, from corporate income taxes to customs duty, Dias Carneiro Advogados is active in consulting, transactional and contentious tax issues, advising a multitude of clients from the insurance, manufacturing, telecoms, infrastructure, real estate and IT sectors, among others. Antonio Amendola, whose expertise encompasses customs issues, transfer pricing, social security, and direct and indirect taxes, is skilled in tax planning and disputes in the administrative and judicial spheres. He leads the practice with Rodrigo Maito da Silveira, who advises on tax litigation, international taxation and succession planning, and Maurício Braga Chapinoti, who is recommended for his ‘technical knowledge and communication with clients‘.

Noted for its 'extensive knowledge of tax issues', the practice at Felsberg Advogados offers comprehensive tax advice to companies from the worlds of life sciences, TMT, manufacturing, retail and infrastructure. Drawing on the firm's strong foothold in the restructuring and insolvency market, the group is often retained in tax mandates involving the reorganisation of distressed businesses. Ivan Campos, a name to note for pharmaceutical, telecoms, oil and gas, and tech clients, heads up the Rio-based tax team. Anna Flávia De Azevedo Izelli Greco oversees tax litigation work, including administrative and judicial proceedings. Rodrigo Prado Gonçalves also excels in contentious matters, while Gabriel Paranaguá devotes his time to tax planning and auditing.

Demonstrating equally strong capabilities in tax consulting and litigation matters, Huck, Otranto, Camargo Advogados assists with social security contribution, transfer pricing, and direct and indirect taxation mandates. The latter is a key area of expertise for the department, which is also often engaged in tax planning issues in the context of M&A, private equity transactions and corporate restructurings. Companies from the worlds of pharmaceuticals, insurance, education and agribusiness, as well as high-net-worth individuals routinely turn to the team, which is under the joint leadership of direct tax specialist Paulo Cesar Butti Cardoso and Marcelo Muratori, both of whom undertake contentious and non-contentious work. Barbara Weg is noted for her proficiency in corporate taxation.

Offering contentious and non-contentious tax services, Lobo de Rizzo Advogados acts for domestic and international companies across the food, automotive, pharmaceutical, manufacturing and retail sectors. With over 15 years’ experience in federal, state and municipal taxes, Andrey Biagini has notable strength in administrative and judicial proceedings involving automotive and retail players. Contentious matters are a key area of activity for Eduardo Martinelli Carvalho, who also advises on non-contentious issues involving indirect taxes. Marcelo Bez Debatin Da Silveira is also active in the tax department.

Rayes & Fagundes Advogados Associados is often engaged in tax planning, due diligence and tax reviews on the advisory front, and tax recovery cases before CARF in the litigation area. Its broad service offering encompasses advice on municipal, state and federal taxes, and assistance with direct and indirect taxation matters, and transfer pricing issues. Though regularly seen acting for major pharmaceutical companies, the team is also present in the IT, chemical, food and beverages, and financial services sectors. Founding partner Ronaldo Rayes is counsel of choice for pharmaceutical, banking and IT clients. He spearheads the practice with Bruno Aguiar, whose strong track record in tax litigation and tax planning is noteworthy. Maria Teresa Zambom Grazi shines in administrative proceedings, with a focus on matters relating to State Tax on Goods and Services (ICMS) and infraction notices.

Siqueira Castro – Advogados 'provides a wide range of services' in the tax space, handling both litigation and consulting matters for a predominantly domestic client base. The team, which is split between Rio, São Paulo and Salvador, is recurrently sought out by companies from a host of sectors - including agribusiness, automotive, infrastructure, energy, education, financial services, technology, and oil and gas - for its expertise in the full range of local and federal taxes. The group is jointly led by four tax specialists: Maucir Fregonesi, who handles tax litigation and non-contentious issues concerning foreign investments; Marluzi Andrea Costa Barros and Gabriela Miziara Jajah, who focus on judicial and administrative proceedings; and Cristina Camara Macedo, who advises on international treaties, tax benefits and tax burden reductions.

With offices in São Paulo and Porto Alegre, Souto Correa Advogados boasts expertise in federal, state and municipal tax matters, regularly providing advice on social security contributions, tax benefits, transfer pricing, due diligence and transactional issues. Fernando Ayres is experienced in both tax consulting and litigation, including judicial and administrative proceedings. He oversees the department with Giácomo Paro, who regularly assists with the tax implications of corporate restructurings, M&A and commercial agreements, and Pedro Demartini, who is active in tax disputes and non-contentious mandates. Rafael Santos, who focuses on the tax aspects of M&A, financing and capital markets deals, joined from Cescon Barrieu in September 2024.

The 'highly technically competent team' at Vella Pugliese Buosi e Guidoni Advogados is well versed in a range of tax litigation and consulting matters, acting for a diverse corporate client base across the energy, media, infrastructure, banking, healthcare, and agribusiness sectors. With extensive experience in tax planning and litigation, practice head Antonio Carlos Guidoni Filho has been particularly active in resolving tax assessments related to issues like tax liability under international law and tax treaties in Brazil, VAT, goodwill and tax planning, among others. André Ricardo Lemes is frequently turned to by clients from the electricity, sugar and alcohol industries. The team is further strengthened by key members such as Helena Vicentini de Assis, who excels in litigation involving indirect taxes, and Juliana Martins Skolimovski Gaia da Silveira, who is skilled in contentious and transactional tax matters.

Vieira Rezende is home to a ‘well-prepared and attentive team‘ present in Rio and São Paulo, which particularly excels in non-contentious tax matters – such as tax planning, transactions, regulatory issues, tax efficient restructurings and risk assessments – in the infrastructure, energy, oil and gas, and agribusiness sectors. Noteworthy practitioners in Rio include Luiz André Nunes De Oliveira, a key contact for mining companies seeking advice on industry-specific tax matters; Breno Kingma, who is especially active in defending notices of infraction before administrative courts and cancelling tax enforcement proceedings; and Tiago Vasconcelos Severini, whose expertise covers customs, international trade and tax issues pertaining to the oil and gas sector. São Paulo-based Rafael De Moraes Amorim assists with tax planning, compliance and accounting, often handling due diligence for M&A transactions.

Though only founded in January 2023, ALMA Law has already built a strong reputation in the Brazilian tax space, offering 'high quality consultancy and litigation services' to an impressive client roster comprised of domestic and international clients from the financial services, oil and gas, retail, pharmaceutical, construction, energy and industrial sectors. Team leadership is shared between tax specialists Alexandre Monteiro, Luciana Aguiar and Francisco Lisboa Moreira. Monteiro stands out for his knowledge of international taxation issues; Aguiar focuses on corporate tax matters; and Moreira is a key contact for indirect tax mandates.

Offering advice on the full range of direct and indirect taxes, Almeida Advogados handles strategic disputes against municipal, state and federal authorities, showcasing particular strength in the challenging of tax infraction notices. The group is also well versed in non-contentious tax matters, often acting for clients from the technology, manufacturing, logistics, healthcare and food sectors, among others. Rodrigo Petry Terra, who brings together expertise in tax law and accounting, excels in administrative and judicial tax proceedings. Key support is offered by Fabio Catta Preta Casella, who handles tax planning issues and disputes, and Celso Sinotti Júnior, another name to note for litigation at the federal, state and municipal levels.

Noted for its 'enormous technical quality', Araújo e Policastro Advogados is proficient in municipal, state and federal taxes, and advises both individuals and large to mid-sized corporate clients from the infrastructure, energy, agribusiness and manufacturing sectors. Sylvio Fernando Paes De Barros Júnior has a wealth of experience in tax matters, including contentious and advisory issues. Fernanda Botinha Nascimento 'stands out for her high technical-legal knowledge and quality client service'.

A key choice for clients seeking advice on tax planning, due diligence, tax incentives and special regimes, Azevedo Sette Advogados maintains a strong offering in non-contentious tax matters. Working across offices in Belo Horizonte and São Paulo, the team is adept in the tax implications of business transactions and in the recovery of tax credits. Mauricio Pernambuco Salin and Clarissa Cerqueira Viana Pereira are references for tax planning and litigation.

B/Luz is noted for providing 'innovative solutions in line with market trends' in the context of non-contentious tax matters, with a special focus on the advertising, marketing, entertainment, fintech and technology sectors. The group is often retained to advise on the tax structuring of international transactions, and also demonstrates proficiency in tax planning, audits and inspections. Alexandre Gustavo De Freitas shines in tax mandates involving M&A deals and business structuring, while Ivana Marcon marries expertise in tax law, estate planning and reorganisations. Paulo Penteado routinely handles the tax aspects of M&A, private equity and venture capital transactions; his knowledge also extends to corporate reorganisations and international taxation. Other key individuals include Fernanda Ferreira, who excels in indirect and direct tax matters, and Marcelo Saciotto, who joined from Leite, Roston | Chaves & Saciotto Advogados in October 2023.

With demonstrable experience in tax litigation and advisory matters, Candido Martins Advogados is adept at acting for corporate and individual clients in strategic tax lawsuits and in the tax structuring of M&A transactions and corporate reorganisations. Its wealth planning credentials are also noteworthy. Alamy Candido leads on transactional tax matters, and is also proficient in double taxation issues and wealth planning. Tatiana Cappa Chiaradia specialises in tax litigation, with a particular focus on proceedings before federal and state courts.

The ‘technical, attentive and competent team‘ at Fleury, Coimbra & Rhomberg Advogados is skilled at assisting domestic and international clients with tax planning issues in connection with M&A, corporate reorganisations and joint ventures, as well as judicial and administrative tax proceedings. Oil and gas, manufacturing, IT and services are some of the key sectors in which the team operates. Eduardo Fleury has a wealth of experience in mandates concerning corporate tax, indirect tax and tax disputes. Marcelo Coimbra is noted for his knowledge of both Brazilian and German tax law, and Philippe Jeffrey - a key contact for Canadian clients - stands out for his international taxation expertise.

With ‘a strong presence in the country’s main courts‘, Rio-based Maneira Advogados ‘is known for providing excellent service in tax litigation‘. Practitioners possess ‘in-depth knowledge of federal, state and municipal taxes‘, making them well placed to handle both judicial and administrative tax proceedings throughout the country on behalf of clients across a range of industries, most notably energy, mining, real estate, financial services and healthcare. Eduardo Maneira has a strong track record in cases before the superior courts and CARF. Donovan Mazza Lessa has substantial experience in the regional and higher courts. Marcos Correia Piqueira Maia focuses on indirect taxes, while Daniel Serra Lima leads on direct tax matters. Luis Eduardo Maneira handles both litigation and consulting mandates.

Clients from the healthcare, chemical, beverage, agribusiness and payment services sectors routinely turn to the tax team at Mannrich e Vasconcelos Advogados for assistance with their day-to-day activities. Tax planning, corporate income tax, inspections, as well as administrative and judicial tax proceedings are all core areas of activity for the department. Breno Ferreira Martins Vasconcelos is particularly skilled in lawsuits involving services tax and federal taxes, while Thais Romero Veiga Shingai stands out for her experience in the healthcare sector. Carla Mendes Novo is active in litigation before the superior courts.

Working in close collaboration with the capital markets, M&A and investment funds practices, the tax team at Pinheiro Guimarães is adept at advising on the tax implications of domestic and cross-border transactions. Tax planning and non-contentious tax matters concerning energy projects are other areas of focus for the department, which is jointly led by Daniela Melo Fassheber and Rafael Xavier Vianello. Fassheber specialises in tax planning and transactional mandates, the latter of which is a core strength for Vianello.

Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados, a ‘boutique tax consultancy and litigation firm with excellent professionals‘, acts for domestic and foreign clients operating in a multitude of sectors – from food to energy – in tax planning, consulting and litigation in the administrative and judicial spheres. Noted for its ‘proximity to higher courts and technical capacity‘, the group is a strong performer in disputes at the municipal, state and federal levels involving tax assessment notices, cancellation actions and tax enforcement actions. Eduardo Pugliese Pincelli is a ‘reference in tax administrative and judicial litigation‘. Cassio Sztokfisz brings together experience in tax law and capital markets, while Diogo De Andrade Figueiredo is recommended for his ‘excellent performance in administrative tax consulting and litigation‘. Guilherme Yamahaki is another name to note for contentious matters.

With a strong following of clients from the chemicals, manufacturing, fashion, and automotive sectors, Sperling Advogados provides tax advisory and litigation services to large and mid-sized multinationals with operations in Latin America. Marcio Sperling is singled out for his international taxation expertise, while Fábio Piovesan Bozza takes the lead in tax planning in connection with corporate restructurings and M&A deals. Daniela Ribeiro De Andrade brings together experience in tax law and accounting, and focuses on non-contentious tax matters. Mariana Bittar Ferreira de Aguiar is the name to note for tax litigation.

With combined knowledge in tax law and accounting, the group at VBSO Advogados is equipped to handle both non-contentious tax issues and disputes. The group is well versed in litigation before administrative and judicial courts, showcasing particular expertise in mandates involving corporate income tax and social contribution on net profits and revenue. Domestic and international clients regularly turn to co-head Paulo Vaz for advice on corporate reorganisations, tax consulting and litigation. Fellow co-leader Diego Miguita has a strong presence before the administrative courts, most notably CARF, and also advises on the tax aspects of transactions.

Highlighted for its 'understanding of the client's business' and the 'high quality of services provided', Abe Advogados' tax team is particularly skilled in tax contentious matters related to liabilities and tax recovery. The group is equipped to advise on proceedings before the administrative and judicial courts, and also assists with tax inspections and consulting mandates. Gustavo Barroso Taparelli concentrates on tax litigation, though he also occasionally advises on the tax aspects of transactions. Maira Cristina Santos Madeira's specialisms include tax litigation and tax inspections by the federal, state and municipal governments.

Boutique CBLM Advogados is well versed in tax inspection procedures, special regime issues, administrative proceedings and wealth planning, acting for a variety of well-established corporates, start-ups and high-net-worth individuals. Eloisa Curi has a wealth of experience in advising investors, families and companies on direct and corporate tax matters, while Claudia Maluf and Luiz Carlos Junqueira are singled out for their expertise in indirect taxes. Luciano Burti focuses on tax consulting and inspections; Thais Lipinski handles wealth planning, corporate reorganisations and the tax structuring of commercial transactions; and Nereida Horta is proficient in transfer pricing, transactional matters and litigation.

Devoted to corporate and tax law, boutique Ferraz Ivamoto & Furlan Sociedade de Advogados | FI&F is active in both contentious and non-contentious tax matters. The group is well versed in tax planning and the tax aspects of M&A, commercial agreements and corporate reorganisations, and also advises on tax incentives and special tax regimes. On the tax litigation front, the team has strong credentials in proceedings before the judicial courts and administrative bodies, acting for clients from the worlds of transport, food, pharmaceuticals, chemicals, technology and financial services. The practice is led by Mônica Ferraz Ivamoto, who focuses on indirect taxes, and Marcus Furlan, who often assists with tax reviews and tax planning. Former co-head Luís Alexandre Barbosa is no longer at the firm.

The ‘always assertive, concise, confident and technical‘ tax department at FAS Advogados, in cooperation with CMS is adept in tax litigation matters in the judicial and administrative spheres, and tax consulting issues, covering indirect and direct taxes. The team is particularly well placed to handle the tax aspects of M&A and corporate reorganisations at the domestic and cross-border levels and also demonstrates strength in transfer pricing, tax treaties and customs matters. Leo Lopes leads the tax litigation team, which is active in proceedings before federal, state and municipal bodies. Juliana Porchat de Assis focuses on tax planning, as well as transactional and international taxation matters. Former co-head Rafaela Lora Franceschetto is no longer at the practice.

FreitasLeite Advogados ‘stands out for its vast expertise in tax matters‘, including contentious and non-contentious issues. On the consulting front, the team is particularly active advising on the tax implications of financial and corporate transactions. In litigation, it is adept at handling tax disputes before the judicial courts, the Brazilian Federal Revenue agency and municipal tax authorities. Tax consulting and tax planning are core areas of focus for Pedro Avvad, while Diogo Ferraz heads up the tax litigation arm of the practice.

HRSA Sociedade de Advogados is home to a team of ‘lawyers with extensive experience and knowledge of taxation‘, offering advisory and contentious services. Covering federal, state and municipal taxes, the team regularly advises on the tax aspects of cross-border investments, tax planning, transfer pricing and repatriation issues, and stands out for its indirect tax expertise. On the litigation front, it is adept at acting for a host of clients – including names from the pharmaceutical, insurance, pulp and paper, and food and beverage sectors – in judicial cases and administrative proceedings involving the challenging of tax assessments. Indirect tax specialist Mauricio de Carvalho Silveira Bueno oversees the tax litigation arm; Isabel Garcia Calich Da Fonseca excels in international taxation; João Paulo de Seixas Maia Krepel focuses on tax consulting and transactional matters; and Ana Flora Vaz Lobato Diaz specialises in litigation involving direct and indirect taxes.

Boutique firm J Legal Team - Junqueira Ie Advogados stands out for its solid track record in tax advisory matters. The team's workload is populated by tax planning, due diligence and tax structuring in the context of deals in the capital markets and financial spaces, M&A, corporate and debt restructurings. Wealth management is another area of expertise for the team, which is jointly led by Lavinia Junqueira, 'recommended for her vast experience in the tax area', and Cristiane Ie, a name to note for individuals, families and their businesses.

The ‘always very agile‘ tax team at L.O. Baptista Advogados is well versed in domestic tax issues, international tax planning schemes and tax treaties. The team boasts broad capabilities in non-contentious tax matters, as well as administrative and judicial proceedings. With expertise in both direct and indirect taxes, Marcos Ribeiro Barbosa often advises on the tax aspects of M&A and other business transactions. José Roberto Martinez De Lima is adept in municipal, state and federal taxes, advising clients on corporate restructurings, wealth planning and disputes. João Victor Guedes Santos is experienced in international tax planning and in the taxation of financial instruments.

Offering advice on direct and indirect taxes, Lacerda Gama Advogados handles a mix of transactional matters, tax planning and corporate restructurings on the consulting front, but is also well versed in administrative litigation. Tácio Lacerda Gama has a wealth of experience in domestic and international tax matters, and advises on non-contentious and contentious issues. He heads up the department with Lucia Paoliello Guimarães Chuva and Leticia Tourinho Dantas, the latter of whom focuses on tax litigation.

Clients (companies and individuals alike) from the worlds of mining, manufacturing, infrastructure, transport, food, financial services, and retail regularly consult Madrona Fialho Advogados on tax consulting and litigation matters. Split between São Paulo and Belo Horizonte, the group is well positioned to advise on the tax implications of corporate restructuring and business transactions, and assist with tax foreclosure proceedings, compliance, environmental tax matters and wealth planning. Marcos Tranchesi Ortiz is a strong performer in tax litigation in the judicial and administrative spheres, while Paulo Bento focuses on tax planning, transfer pricing and transactional matters. Tax partner Rafael Malheiros joined from Felsberg Advogados in February 2024.

Mauler Advogados possesses ‘vast expertise in tax litigation‘, including administrative and judicial proceedings at the administrative and judicial level. The group is often seen advising on matters heard before the superior courts and also shines in tax consulting. Practice head Igor Mauler Santiago ‘has in-depth technical knowledge of tax law, always offering innovative perspectives‘. Valdecir de Souza brings together tax and accounting knowledge, and stands out for his expertise in direct taxes.

Brazilian heavyweights and large multinationals routinely turn to Peixoto e Cury Advogados for assistance with day-to-day tax issues and strategic disputes. Enjoying a strong following of clients from the real estate, healthcare, automotive, manufacturing and industrial sectors, the department is proficient in advising on the tax implications of financial transactions, M&A and corporate restructurings, as well as tax planning, double tax treaties, and the recent consumption tax reform. The group is also equipped to represent clients before judicial courts and administrative bodies at the municipal, state and federal levels. Noted for his knowledge of indirect tax, practice head Milton Fontes brings together experience in tax consulting, litigation and auditing.

Souza Okawa Advogados‘ tax practice ‘is made up of high-calibre professionals who are extremely committed to providing exceptional service‘ to individual and corporate clients operating in a range of sectors. Consulting matters involving direct taxes, tax planning, international taxation issues, as well as judicial and administrative tax litigation all feature on the team’s varied workload. Juliano Rotoli Okawa, who specialises in tax planning and corporate restructurings, leads the group with Igor Nascimento de Souza, a key contact for proceedings before CARF and wealth management mandates.

Companies from the telecoms, mining, energy, engineering, agribusiness, and shipping sectors as well as individuals regularly seek Terciotti Andrade Gomes Donato Advogados' assistance with tax lawsuits and administrative proceedings at the federal, state and municipal levels. The firm possesses demonstrable knowledge of customs matters. Mauricio Terciotti handles both contentious and non-contentious tax issues, showcasing strength in oil and gas-related customs and tax regimes. Daniel Durão De Andrade is a key contact for litigation before administrative and judicial courts, while Edgar Gomes acts for corporate and individual clients in tax planning and disputes.

'A highly renowned firm in the federal district', Advocacia Fernanda Hernandez excels in tax litigation before the superior courts. The team is also proficient in administrative proceedings, representing companies from the food and beverage, construction, mining, healthcare and automotive industries. Name partner Fernanda Guimarães Hernandez, a reference in Brasília for judicial litigation. Luciana Marques dos Reis Frattini and Rodrigo Gabriel Alarcon, who bring together expertise in tax, public law and dispute resolution, are also part of the core team.

Highlighted by clients for its 'in-depth knowledge of tax matters', boutique Bueno Tax Lawyers is well equipped to advise on tax consulting and planning, tax litigation, wealth management and international taxation issues. Companies from the industrial, retail and digital sectors often turn to the group, which is also retained by financial services providers and technology players, most notably fintechs, edtechs, healthtechs and proptechs. Co-head Matheus Bueno stands out for his expertise in international tax mandates, while fellow co-lead Fernanda Lains oversees the tax litigation arm of the practice.

Noted for its 'advanced expertise in tax matters', boutique Daniel & Diniz Advocacia Tributária handles the full scope of tax and customs issues, most notably proceedings before CARF and federal taxation matters. The firm boasts a strong track record in litigation in the administrative and judicial spheres, leveraging its founding partners' longstanding experience as tax judges in the CARF. Carlos Augusto Daniel Neto 'is a highly technical tax expert with extensive practical experience in federal and customs cases'. He oversees the practice with Diego Diniz Ribeiro, who also focuses on contentious tax matters.

The tax department at De Luca, Derenusson, Schuttoff Sociedade de Advogados is often engaged by clients from an array of sectors - from technology to aviation - seeking assistance with the tax implications of M&A transactions, corporate restructurings, and infrastructure projects. Key areas of expertise for the team include environmental, aviation, and real estate-related tax issues, tax consulting and litigation matters involving payment solutions, and wealth planning mandates. Sabine Ingrid Schuttoff advises on direct and indirect taxes, including non-contentious and contentious issues, while Claudia Derenusson Riedel stands out for her knowledge of direct taxes and tax advisory matters.

With extensive experience in both direct and indirect taxes, Farroco Abreu Advogados offers tax consulting and litigation services to corporate clients and high-net-worth individuals. The team is adept at handling proceedings at the federal, state and municipal levels for companies from the retail, manufacturing, logistics, transport and technology sectors. Indirect tax specialist Valeria Zotelli is the name to note for administrative and judicial tax litigation, while Enzo Megozzi - in addition to contentious matters - focuses on tax planning and tax due diligence.

Ferraz de Camargo e Matsunaga Advogados handles domestic and cross-border tax matters for clients operating in an array of segments, most notably automotive, agribusiness, financial services and technology. In addition to its traditional strength in administrative and judicial proceedings, the tax group is also skilled in tax planning and the tax structuring of M&A transactions. Leading the practice is Marcos Matsunaga, who specialises in tax disputes and corporate restructurings.

With extensive experience in judicial and administrative litigation concerning tax law issues, Gasparini, Nogueira de Lima, Barbosa e Freire Advogados is especially active in disputes involving the challenging of tax collection actions. The team, whose knowledge spans income tax, social contributions, ICMS, and ISS, is also engaged in tax planning and estate planning. Founding partner Francisco Nogueira De Lima Neto handles tax consulting, litigation, estate planning and investment structuring mandates.

Singled out for its knowledge of the maritime law sector, Rio-based Kincaid | Mendes Vianna Advogados fields a tax and customs department which has a strong following of companies from the shipping, energy and infrastructure industries. The group is sought out for its expertise in tax planning, tax treaties, transfer pricing and tax litigation before administrative and judicial bodies. Godofredo Mendes Vianna has extensive experience in international trade disputes; Camila Mendes Vianna Cardoso focuses on contentious and non-contentious shipping matters; and Jeniffer Adelaide Marques Pires is the name to note for customs and tax litigation at the federal, state and municipal levels.

Simões Pires Advogados ‘stands out for its expertise in tax law, experienced team and innovative approach‘. Clients from the agribusiness, retail, and technology sectors regularly turn to the firm for advice on non-contentious and contentious tax matters relating to the Southern and Southeastern regions of the country, most notably mandates concerning the Manaus Free Trade Zone. Rafael Machado Simões Pires handles tax planning and litigation issues, demonstrating notable strength in administrative proceedings.