Led by tax litigator Marcelo Fortes, the department at Machado Meyer Sendacz e Opice Advogados handles the full spectrum of tax matters, from high-value transactional work to proceedings before the superior and administrative courts, including CARF. The group is retained by prominent domestic and international clients operating in regulated sectors such as energy, mining, technology, retail, and food and beverage. Daniella Zagari Gonçalves specialises in tax procedural law and has a strong track record in cases involving the electricity, retail, cosmetics, pharmaceutical, and financial services sectors, while Celso Costa brings extensive experience in corporate tax structuring and transfer pricing. Another contact for advisory work, Raquel Novais focuses on the tax structuring of investments, corporate reorganisations, M&A, and contractual arrangements in the financial, natural resources, and energy sectors. Judicial and administrative tax disputes are a core strength of Marco Antonio Gomes Behrndt, while Camila Galvão Anderi Silva shines in transactional matters and administrative proceedings. Fernando Tonanni specialises in non-contentious tax matters, which is also an area of expertise for Bruna Marrara, noted for her knowledge of direct taxes and international taxation.

A reference in the Brazilian tax legal market highlighted for its 'in-depth knowledge of tax legislation', Mariz De Oliveira e Siqueira Campos Advogados advises on the full range of tax matters, from tax planning and the structuring of M&A, capital markets deals, corporate reorganisations and real estate transactions to highly complex tax litigation before the Administrative Council for Tax Appeals (CARF) and the highest judicial courts in Brasília. On the contentious front, the firm is also skilled in representing major domestic and multinational clients in proceedings at the state and municipal levels regarding consumption taxes. Focused on direct taxes, Bruno Fajersztajn regularly handles tax planning issues as well as administrative and judicial proceedings. These are also key areas of expertise for Fabiana Carsoni Alves Fernandes da Silva, who is noted for her strong command of PIS and COFINS contributions. Other noteworthy practitioners include tax litigation specialist Marcos Engel Vieira Barbosa; Ramon Tomazela Santos, who advises on corporate tax, international taxation, transactional matters and transfer pricing; founder Ricardo Mariz De Oliveira, an authority in direct tax; and Silvio José Gazzaneo Junior, who specialises in indirect taxes and customs.

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.

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.

Sacha Calmon e Misabel Derzi Consultores e Advogados is ‘highly regarded and respected within its market’ and ‘provides services of the highest technical standard’ in tax planning and litigation. The latter is a core strength for the firm, which excels in both judicial and administrative proceedings and is noted for its strong track record before CARF and the superior courts in Brasília. The group is retained by major players in the telecoms, mining, steel, food and beverage, construction, automotive, and healthcare sectors, and is also recognised for its expertise in indirect taxation. Valter De Souza Lobato has a wealth of experience in administrative and judicial proceedings, advising across the full range of Brazilian taxes. Lobato heads up the practice with André Mendes Moreira, whose experience spans all Brazilian states and encompasses both direct and indirect taxes. Misabel Abreu Machado Derzi has a strong presence before CARF and the superior courts; Tiago Conde is another name to note for tax litigation. Fernando Moura is recommended for his expertise in direct taxation.

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.

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.

Singled out for 'its deep technical knowledge' and for 'providing clients with security and confidence in their decision-making', Brigagão, Duque Estrada Advogados boasts a broad tax offering that covers both contentious and advisory matters, with particular strength in disputes involving direct and indirect taxation. The team regularly appears before administrative and judicial courts, and also advises on estate and tax planning, as well as cross-border transactions. The practice is jointly overseen by Gustavo Brigagão, who has extensive experience in tax litigation and the structuring of major sports and entertainment events in Brazil, and Roberto Duque Estrada, a specialist in direct taxation, who handles both contentious and advisory tax work. Also key to the team is Rodrigo Caserta, who focuses on tax disputes involving the digital sector, while Eduardo Muniz is active in matters involving both direct and indirect taxes. Gabriel Bez Batti stands out for his knowledge of international tax law, including transfer pricing, and direct taxation.

Highlighted by clients 'for its unique combination of technical excellence, personalised service, and commitment to concrete results', the tax department at Cescon Barrieu handles a mix of non-contentious and litigation matters for an impressive client base comprised of domestic and international names from the pharmaceutical, retail, energy, oil and gas, education and banking sectors, among others. On the advisory front, the team is regularly engaged in the tax structuring of transactions and provides guidance on the recent legislative reform, while on the contentious side, it is active in both administrative and judicial proceedings. Roberto Barrieu is proficient in tax advisory and litigation matters, and regularly advises on wealth and succession planning. André Alves de Melo focuses on tax litigation, while Mauricio Barros specialises in indirect tax matters, handling both contentious and non-contentious matters. Rodrigo Bevilaqua is another key member noted for his experience in disputes with the tax authorities.

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.

Tax boutique Dias De Souza Advogados Associados stands out for its solid track record in proceedings before judicial and administrative courts. The firm offers strategic advice to a wide range of domestic and international clients operating in a variety of sectors. The practice is under the joint leadership of Hamilton Dias de Souza, Mário Luiz Oliveira da Costa, Hugo Funaro and Douglas Guidini Odorizzi, all of whom possess a wealth of experience in tax litigation.

Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados’ tax department is noted for its expertise in both advisory and contentious matters, with a strong track record in high-profile cases before the superior courts and CARF. The team is particularly skilled in administrative litigation involving income tax, transfer pricing, ICMS, PIS/COFINS, and excise tax, as well as judicial disputes related to municipal service tax in the healthcare, construction, and private security sectors. On the advisory side, the group handles international tax matters, domestic transactions (with a particular focus on the real estate sector), and succession planning for family businesses. Founding partner Ricardo Lacaz Martins is a key contact for real estate-related tax issues, while Luis Eduardo Schoueri is knowledgeable of international tax and transfer pricing. Daniel Vitor Bellan leads on administrative litigation, and Liège Schroeder De Freitas Araújo oversees the judicial tax litigation group.

Lefosse Advogados is a popular destination for major corporate clients – including multinationals – seeking advice on the full array of tax mandates, covering direct, indirect and international taxation issues, as well as customs. On the advisory front, the group is particularly skilled at advising on the tax aspects of high-value M&A and capital markets transactions, but also provides assistance on a regular basis in relation to the tax impact of new businesses, changes to tax litigation, and transfer pricing matters. In tax litigation, the group is proficient in defending clients against tax assessments issued by federal and state tax authorities. Gustavo Lian Haddad, who is experienced in tax consulting, litigation and wealth planning matters, and Ricardo Bolan, whose ‘extensive technical and accounting knowledge’ is praised by clients, jointly oversee the team. Ana Carolina Utimati shines in judicial and administrative tax litigation, with a focus on the technology, cosmetics, agribusiness and entertainment industries, while Emmanuel Abrantes is well-versed in transactional tax matters, showcasing particular expertise in the technology and payments markets.

Machado Associados' tax team is singled out for its strong presence before the Federal Supreme Court and the Superior Court of Justice, representing clients across sectors such as cosmetics, infrastructure, energy, pharmaceuticals, and technology. The team also stands out in non-contentious tax matters, regularly advising on cross-border transactions, corporate restructuring, and international tax, including transfer pricing. Practice head Júlio de Oliveira, a specialist in indirect tax, is a key contact for the cosmetics sector and known for his litigation expertise. Paulo Rogério Garcia Ribeiro handles both administrative and judicial tax disputes, while Daniel Lacasa Maya is praised for his deep knowledge of ICMS and experience in tax litigation. Stephanie Makin leads on consulting matters, with a focus on direct taxes, international taxation and transfer pricing.

Handling a mix of advisory and litigious tax work, Maneira Advogados is particularly sought after for its litigation expertise, often acting before the administrative, federal and higher courts. The practice is jointly overseen by Eduardo Maneira, who frequently acts before the superior courts in Brazil and the CARF; Donovan Mazza Lessa, who is active in matters before the higher courts and administrative councils; Marcos Correia Piqueira Maia, an expert in indirect tax; Daniel Serra Lima, who handles litigation involving direct taxes; and Luis Eduardo Maneira, who has significant experience in tax matters before the regional and higher courts.

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.

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.

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.

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.

Advocacia Fernanda Hernandez enjoys a strong reputation in tax litigation, particularly in disputes before the superior courts and in administrative tax litigation. Founding partner Fernanda Guimarães Hernandez heads the group and is a reputed tax litigator. Luciana Marques dos Reis Frattini and Rodrigo Gabriel Alarcon are also key members of the practice.

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.

Leveraging extensive experience in tax consulting and litigation, Siqueira Castro – Advogados advises a diverse roster of domestic and international clients, including leading players in the agribusiness, automotive, construction, infrastructure, education, and financial sectors. In Salvador,  Marluzi Andrea Costa Barros concentrates on judicial and administrative tax disputes, an area also central to the practice of Gabriela Miziara Jajah in São Paulo. In Rio de Janeiro, Cristina Mancebo Camara is recognised for her expertise in transactional tax matters, succession, and estate planning, while in Fortaleza, Talita Lima Amaro is active in both advisory and contentious tax work.

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.

Recognised for its deep-rooted expertise in tax law, Ulhôa Canto, Rezende e Guerra Advogados combines a strong advisory offering with a robust litigation capability, attracting instructions from major local and international clients across a variety of sectors, including financial services, energy, construction and real estate. Carlos Alberto Alvahydo De Ulhôa Canto boasts a wealth of experience in tax advisory matters and administrative tax litigation, which are also key areas of expertise for Christian Clarke de Ulhôa Canto, a specialist in corporate income tax issues. Rodrigo Brunelli Machado is active in administrative tax proceedings at the federal, state and municipal levels, and also assists with transactional work, while Pedro Vianna De Ulhôa Canto brings niche experience in the taxation of digital assets, financial instruments and investment funds. Guilherme Kluck Gomes focuses on transactional tax matters, administrative litigation and wealth planning.

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.

Vella Pugliese Buosi e Guidoni Advogados 'has an outstanding team that combines in-depth technical knowledge with a practical, results-oriented approach' when advising on tax litigation at both administrative and judicial levels, as well as on non-contentious tax matters, including international taxation and transactional structuring. The practice is led by Antonio Carlos Guidoni Filho, who is highly experienced in tax planning and litigation, drawing on his former role as a judge at CARF. Helena Vicentini de Assis is recognised for her expertise in judicial tax disputes, particularly those concerning indirect taxes, while Ricardo Braghini is a key contact for agribusiness clients.

The Almeida Advogados tax team is active in both contentious and advisory work, with particular strength in judicial tax disputes involving direct and indirect taxes. Rodrigo Petry Terra leads the practice and is well regarded for his extensive experience in administrative and judicial tax disputes, as well as advising on federal, state, and municipal tax matters. Fabio Catta Preta Casella is a key member of the team, advising on tax planning and tax correction matters. Additionally, Celso Sinotti Júnior handles a broad range of advisory and contentious tax work.

'Highly specialised in tax law', BRATAX – Brazuna Ruschmann e Soriano Sociedade de Advogados offers assistance with both consulting and litigation matters, covering direct and indirect taxes, international taxation and customs. The team advises international and Brazilian companies across a variety of sectors, most notably chemicals, pharmaceuticals, and technology. José Luis Ribeiro Brazuna, a specialist in international taxation, handles contentious and non-contentious tax matters. Cristiano Frederico Ruschmann is a key contact for multinational companies from the IT sector, while Ciro César Soriano De Oliveira is experienced in direct taxes, foreign investments and corporate restructurings. Other noteworthy practitioners include Katia Soriano de Oliveira, who shines in tax litigation at the municipal, state and federal levels, and Sérgio Pin Junior, noted for his proficiency in international taxation.

Bringing together expertise in direct and indirect taxation, cross-border transactions, tax planning and administrative and judicial litigation, Campos Mello Advogados’ tax department offers comprehensive support across both advisory and contentious matters. The team attracts instructions from domestic and international clients operating in a variety of sectors, including consumer goods, technology, energy, life sciences and agribusiness. The practice is jointly led by Humberto Marini, who has a strong track record in proceedings before the higher courts in Brazil and is an expert in tax issues related to the oil and gas sector, and Alex Jorge, who excels in tax structuring and international taxation mandates. Renato Lopes da Rocha handles contentious tax matters before administrative and judicial bodies, while Juliana Costa is noted for her experience in transactional matters and transfer pricing.

'Composed of specialised professionals with extensive experience in both advisory and tax litigation', Castro Barros Advogados acts for international and domestic clients, including several players from the manufacturing, retail, telecoms, services, energy and financial sectors, on tax planning, transfer pricing and tax proceedings before administrative and judicial courts. André Gomes De Oliveira has 'solid experience in the tax area, with consistent work in both advisory and litigation, including matters of international taxation'. He oversees the practice with tax litigation specialist Daniela Duque Estrada and Gabriel Manica, who focuses on tax consulting. Leandro Canarim is a key contact for companies and individuals engaged in contentious tax matters at the municipal, state and federal levels.

Huck, Otranto, Camargo Advogados advises on a broad spectrum of tax consulting and litigation matters, with particular expertise in social security contributions, direct and indirect taxation, and complex transfer pricing issues. Frequently called upon to assist with the assessment and optimisation of tax costs in transactions, corporate restructurings, and the establishment of new businesses in Brazil, the team also represents clients in administrative and judicial tax disputes. Practice head Paulo Cesar Butti Cardoso is recognised for his expertise in direct taxation and jointly leads the group with Marcelo Muratori, who advises on both contentious and non-contentious tax matters, including cross-border transactions. Barbara Weg is a key contact for clients in the education, insurance, and industrial sectors.

Singled out for its 'technical tax and accounting knowledge', Lobo de Rizzo Advogados is well placed to advise on transfer pricing, customs regulations, indirect taxation, and tax disputes at both administrative and judicial levels. The team acts for an impressive client base, primarily composed of leading multinationals in the automotive, healthcare, pharmaceuticals, retail, consumer goods, and energy sectors. Alexandre Siciliano Borges is noted for his expertise in international taxation and transfer pricing; Andrey Biagini stands out for his litigation work in the automotive and retail industries; and Eduardo Martinelli Carvalho is recognised for his experience in tax litigation and indirect tax advisory. Other key practitioners include Marcelo Bez Debatin Da Silveira, a trusted adviser to several multinationals; Mariana Lima, who focuses on tax consulting; and Maria Carolina Bachur and Ana Clara Freire Tenorio de Lima, who are active across both contentious and non-contentious tax mandates.

Mauler Advogados has a robust practice in both administrative and judicial tax litigation, frequently representing clients before Brazil’s superior courts on tax matters. The firm also offers extensive tax consulting services. Leadership of the practice is shared by Igor Mauler Santiago, who has considerable expertise in tax disputes, and Valdecir de Souza, recognised for his experience in tax advisory and direct taxation matters.

Schneider, Pugliese, Sztokfisz Figueiredo e Carvalho Advogados enjoys a strong reputation in the tax litigation space, with particular expertise in matters before the state administrative courts and CARF. The group is also active in tax consulting and planning. Those responsible for overseeing the group are Eduardo Pugliese Pincelli, who specialises in judicial and administrative proceedings; Cassio Sztokfisz, who has experience in tax law and capital markets; Henrique Philip Schneider, who is a key contact for international tax consulting and planning matters; Diogo De Andrade Figueiredo, who is active in administrative tax litigation cases; and Guilherme Yamahaki, who specialises in contentious tax.

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.

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.

With a strong emphasis on contentious mandates, Abreu, Goulart & Santos Advogados is well equipped to represent clients in disputes at the federal, state and municipal levels. Bruno Abreu stands out for his expertise in ICMS matters, while Rafael Capaz Goulart further provides deep technical expertise in federal and municipal taxes, and is especially popular among retail and services clients. Both practitioners oversee the group with Raphael Aguiar Mihaliuc, a key contact for clients from the insurance, food and beverage, cosmetics, construction and energy sectors, and Daniel Olympio Pereira, who excels in social security law issues.

Highlighted for its 'high level of service and technical knowledge', ALMA Law has developed notable expertise in the oil and gas sector, while also maintaining an active presence in the financial services, retail, pharmaceutical, and construction industries. The team is jointly led by Alexandre Monteiro, Luciana Aguiar, and Francisco Lisboa Moreira. Founding partner Monteiro brings extensive knowledge in international tax and financial services, Aguiar specialises in corporate taxation, and Moreira is an expert in indirect tax matters.

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'.

Entirely devoted to tax law, boutique firm Barros de Arruda Advogados is active in contentious work, notably administrative and judicial litigation and arbitration involving federal, state and municipal taxes. The group, which is engaged by clients from the automotive, engineering, energy, healthcare, insurance, shipping and technology sectors, also fields tax consultancy capabilities. Founding partner Luiz Henrique Barros de Arruda, who excels in administrative litigation, and Monica Vasconcellos jointly oversee the team.

Bonaccorso, Cavalcante, Oliveira e Ristow Sociedade de Advogados covers the full array of tax litigation matters across a range of sectors, including technology, healthcare and insurance. Spearheaded by Rafael Pinheiro Lucas Ristow, the team is skilled in disputes at the federal level. Ricardo Chahine is also well-regarded for his tax litigation expertise.

With strong capabilities in advisory matters, Candido Martins Cukier Advogados regularly advises on the tax aspects of M&A, debt and capital market transactions. On the contentious side, the group is well placed to assist with tax credit recovery and other tax lawsuits. Founding partner Alamy Candido and Tatiana Cappa Chiaradia co-lead the team. Candido’s broad practice covers tax consulting, business structuring and tax administrative litigation, while Chiaradia takes the lead on contentious work, representing clients before the federal and state courts.

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.

Focused on contentious matters, Diamantino Advogados Associados S/C has substantial experience in representing clients in both administrative proceedings before CARF and litigation before the judicial courts. The practice is under the joint leadership of Eduardo Diamantino and João Eduardo Diamantino.

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.

In the advisory sphere, FAS Advogados, in cooperation with CMS is skilled at advising on direct and indirect taxes, including social security matters, and is seen with great regularity assisting with the structuring of foreign investments and financing deals. On the contentious front, the group is active in administrative and judicial litigation, notably in the retail, industrial, financial, insurance and technology sectors. Co-head Leo Lopes has significant experience in tax litigation before federal, state and municipal bodies. Fellow co-head Juliana Porchat de Assis excels in tax advisory matters, including tax structuring for M&A transactions, corporate reorganisations, and transfer pricing issues.

With extensive experience in tax advisory and litigation matters, Felsberg Advogados stands out for its strength in managing the tax implications of corporate reorganisations, particularly those involving financially distressed businesses, and judicial insolvency proceedings. The team is particularly active in mandates involving the life sciences, technology, telecoms, manufacturing, retail, energy, non-profit and media sectors. Ivan Campos is a key point of contact for telecoms clients, while Anna Flávia de Azevedo Izelli Greco leads on tax litigation, covering administrative and judicial disputes. They co-head the practice alongside Rodrigo Prado Gonçalves, noted for his work in tax disputes, and Gabriel Paranaguá, who focuses on tax planning.

Ferraz de Camargo e Matsunaga Advogados is sought after by a host of clients for its expertise in both administrative and judicial proceedings, tax planning and structuring. The group is particularly active in the automotive, agribusiness, finance and technology sectors. Practice head Marcos Matsunaga focuses on contentious tax matters at the judicial and administrative level, showcasing deep knowledge of direct and indirect taxes, as well as international taxation issues.

In addition to offering tax consultancy and legal opinions, HRSA Sociedade de Advogados assists with federal, state, and municipal tax inspections and is well equipped to represent clients in both administrative and judicial tax disputes. The team is co-led by several key practitioners, including Ana Flora Vaz Lobato Diaz, who is active in indirect and direct tax litigation; Mauricio Bueno, a specialist in indirect tax disputes; and Isabel Calich da Fonseca, who advises on cross-border transactions. Also integral to the practice are Luciana Krabbe Vignati, experienced in judicial and administrative litigation; João Paulo de Seixas Maia Krepel, who focuses on international tax planning; and Lucas Martini de Aguiar, who concentrates on tax advisory work.

Mannrich e Vasconcelos Advogados handles both tax consultancy and litigation matters for a range of clients in the healthcare, chemicals, beverage and agribusiness sectors, among others. The practice is jointly headed by Breno Ferreira Martins Vasconcelos, who oversees lawsuits involving services tax and federal taxes; Thais Romero Veiga Shingai, who is especially active in the real estate sector; and Carlos Henrique de Oliveira, who specialises in social security taxation.

With a solid client base spanning real estate, healthcare, automotive, manufacturing, and industrial sectors, Peixoto e Cury Advogados offers deep expertise in navigating tax issues related to financial deals, M&A, and corporate reorganisations. On the contentious side, the group represents clients before judicial courts and administrative bodies, particularly in matters involving municipal, VAT, and federal taxes. The practice is led by Milton Fontes, who is active across tax consulting, litigation, and auditing, with a focus on VAT-related matters.

Rayes e Fagundes fields a 'technically competent' tax team with strong capabilities across both non-contentious and contentious matters, including tax planning, due diligence, transactional work, tax reviews, and tax recovery cases. The group, whose expertise spans local and federal taxes, direct and indirect taxation, and transfer pricing, is skilled at representing clients before CARF as well as lower and superior courts. Founding partner Ronaldo Rayes is particularly active in tax litigation and advisory matters in the pharmaceutical, IT, and banking sectors, and co-leads the practice with Bruno Aguiar, who is recognised for his expertise in tax disputes.

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.

Abe Advogados demonstrates notable strengths in advising a variety of clients – including names across the consumer goods, electronics, logistics, automotive and healthcare sectors – on tax disputes, regulatory interpretations and tax audits. Gustavo Barroso Taparelli and Maira Cristina Santos Madeira both take charge of the practice. Taparelli is active in tax litigation matters, as well as tax planning, while Madeira handles judicial and administrative proceedings, as well as compliance matters.

Bueno Tax Lawyers, a specialist boutique, offers tailored expertise across tax planning, litigation, wealth structuring, and cross-border tax matters. The firm is a go-to choice for clients in industries ranging from manufacturing and retail to digital services, and is particularly sought after by financial institutions and tech-driven businesses, including fintechs, edtechs, healthtechs, and proptechs. Matheus Bueno excels in international and cross-border taxation matters, while Fernanda Lains shines in tax controversy issues.

Ferraz Ivamoto & Furlan Sociedade de Advogados | FI&F‘s tax practice attracts instructions from clients across a wide range of economic sectors, most notably automotive, telecoms, technology, pharmaceuticals, agribusiness and financial services. Its advisory work spans tax planning, restructuring, tax incentives and special tax regimes, while its litigation expertise covers both judicial and administrative proceedings. Mônica Ferraz Ivamoto oversees indirect tax work, while Marcus Furlan focuses on tax planning and litigation matters.

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.

Madrona Advogados offers comprehensive tax expertise to a broad client base spanning sectors such as mining, infrastructure, manufacturing, transport, financial services, food, and retail. With teams based in both São Paulo and Belo Horizonte, the firm is strategically placed to handle a diverse range of matters, including the tax dimensions of corporate restructurings, business deals, compliance issues, and wealth management. The practice also has a solid track record in handling tax disputes. Marcos Ortiz is a key contact for tax litigation, while Paulo Bento is the go-to for tax planning, transfer pricing and transactional matters.

Founded in 2023, Souza Okawa Advogados handles a range of tax matters for corporate and individual clients, including tax planning and tax litigation in both the administrative and judicial spheres. The group is well versed in direct taxes, tax planning and international taxation issues. Juliano Rotoli Okawa  and Igor Nascimento de Souza jointly oversee the practice; Okawa excels in tax planning and corporate restructuring matters, while Souza is active in wealth management and administrative tax litigation. Felipe Medaglia is another name to note for tax planning and succession planning.

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.

Blending expertise in both tax law and accounting, VBSO Advogados is highly skilled in navigating disputes in both judicial and administrative arenas, with notable strength in cases concerning corporate income tax and social contribution on net profits and revenues. The group is jointly overseen by Paulo Vaz, a key contact for tax-efficient corporate reorganisations; Mário Shingaki, who is experienced in the financial market and private banking sectors; Diogo Olm Arantes Ferreira, who ‘possesses deep knowledge of law, accounting, the energy sector, and tax specialisations‘; and Vinicius Vicentin Caccavali. Former co-head Diego Miguita left the firm in September 2024.