Brazil

Firm overview

After a long time serving as tax and customs judges in the CARF, the main Administrative Tax Court of the country, our partners decided to constitute the law firm, having a very unique perspective and standing out with technical nd in-depth decisions which have had wide repercussions in the tax and customs environments.

The firm was created to excel as a tax and customs law boutique. To achieve this, they have developed a culture f combining academic and professional development of all its members, being recognized for the clinical look on trategic cases and the depth of their insights.

Another characteristic of the firm is the direct and in-depth involvement of its partners in the cases in which they ork, which has generated excellent results for our clients.

Firm overview

Martinelli Advogados is recognised for its work in the tax area, especially in administrative and judicial disputes. Clients even recognise the high level of service provided by the professionals at all stages. Based on this solid foundation, the firm has invested in the growth of its transactional areas to strengthen its full service to clients. This strategy ensured results in areas such as M&A and capital markets, with an emphasis on structuring credit for agribusiness and work focused on the country's main agricultural cooperatives, as well as work in litigation and the expansion of teams and partners in all practices.

Internally, the firm underwent a restructuring of its governance, with the aim of promoting a positive transformation for employees, clients and society. More management committees were created with the participation of various lawyers and the corporate structure was adapted, promoting an increase in the number of partners, a way of making the firm more participatory and promoting solidity for the future of the company.

The increase also guarantees closer service and more efficient management in the 18 units – the presence in the main Brazilian cities becomes an important advantage in the strategic relationship with clients. Martinelli even recently opened a unit in Sinop, in the state of Mato Grosso.

Also as part of the strategic changes, Martinelli invested in modernising its units, focusing on spaces for integration and collaboration between teams, and in technology and innovation, especially in the use of Artificial Intelligence (AI) and data analysis to optimise the work of teams and improve customer service.
As part of its expansion strategy, Martinelli has strengthened its cross-border offer, with an intense schedule of visits to international clients, partners, prospecting agents and financial institutions.

Proximity facilitates legal advice for foreign clients, generating effective results at all stages regardless of the border. It also maintains a close and collaborative relationship with important international associations such as the IBA (International Bar Association) and the UIA (International Association of Lawyers).

It is worth noting that Martinelli Advogados, which already has a history of almost ten years of partnership with clients in the Northeast, has expanded its presence in the region. The project, led by partner Clarissa Mendes, is a way of getting closer to our clients and partners.

It is worth mentioning that the geographical expansion allows us to serve more than 5,000 clients in all strategic sectors of the economy, including agriculture, energy, transportation, technology, among others, which also gives us a broad view of the Brazilian market. With this, it reinforces its objective of being close to companies, promoting humanised service and aware of the challenges and characteristics of each region where it operates.

Management

Lawyer Juliana Martinelli, who specialises in corporate law and M&A transactions, has been at the helm of the firm since 2020, with a management focused on growth and diversity, as well as continuous investment in innovation and technology. The firm has executive committees made up of several partners, who cover the following areas: business, customer experience and marketing; people; units; technology; and risk and compliance.

Offices

Martinelli Advogados operates an extensive strategic network of offices, located in important regions for the national economy. It is present in seven states and the Federal District: Belo Horizonte (MG); Porto Alegre, Caxias do Sul and Passo Fundo (RS); Florianópolis, Joinville (2), Criciúma, and Chapecó (SC); Curitiba, Maringá and Cascavel (PR); Sinop (MT); São Paulo, Ribeirão Preto and Campinas (SP); Rio de Janeiro (RJ) and Brasília (DF).

Social responsibility

Martinelli promotes social responsibility actions organised through the Martinelli Institute, helping to develop civil society organisations that impact the lives of children and adolescents in the cities where it operates. In addition to its pro bono work in organising the governance of these entities, it also helps to raise tax funds. It is important to note that the Martinelli Institute has been a signatory member of the Santa Catarina National SDG Movement since 2020.

Firm overview

Mannrich e Vasconcelos’ highly specialized lawyers use their legal expertise to add value to clients’ businesses, positioning the practice of law as a tool for sustainable economic development.

Our tax litigation practice represents clients with a creative and strategic approach, considering case law, cost-benefit, and extralegal factors such as economic impact data.

In the administrative sphere, our practice is led by Carlos Henrique de Oliveira, former president of the Administrative Council of Tax Appeals (CARF), whose experience encompasses complex topics, including social security disputes, income tax issues, and other intricate matters.

We also maintain a dedicated team in Brasília for representation before the Superior Courts, which includes a former clerk at the Supreme Court (STF). In São Paulo, our office is strategically located near the Federal Courts, enabling our team to engage proactively.

In the tax advisory domain, our team provides comprehensive support across the routine operations of companies, including tax planning and the structuring of new business. We also structure compensation plans in collaboration with our labor practice, including stock options and restricted stock units, for example.

Our key clients include leading companies in the healthcare sector, the chemical and beverage industries, agribusiness, and payment systems.

Firm overview

Garrigues Consultores Tributários is part of the Garrigues international network of law and tax consulting firms.

In Brazil, Garrigues operates exclusively in the tax accounting and consulting fields, and is the Brazilian Member Firm of Taxand, a global network of tax firms.

Garrigues, through a multidisciplinary team, focuses on international tax, deal advisory and M&A tax, as well as in complex tax consultancy for large and medium-size multinationals in a wide range of sectors. Moreover, Garrigues advise on corporate tax, indirect tax and value chain transformation, transfer pricing calculation, administrative tax controversy and wealth.