Brazil

Reviews

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World Tax Reviews

Tax
Ayres Ribeiro Advogados

Ayres Ribeiro Advogados operates in a variety of sectors, advising clients on tax efficiency. Its tax department is led by Gilberto Ayres Moreira.

The team’s recent experience with multinational clients is shown through its representation of Heineken in several tax matters, including the restructuring of investments and holdings, as well as the review of post-acquisition tax matters related to the Brazil Kirin deal.

The team welcomed Francisco Costa Couto de Albuquerque Maranhao as the head of tax litigation in Belo Horizonte during the research period, as well as hiring Marcelo Henrique Goncalves Dias Correa as head of tax consulting in Belo Horizonte.

Azevedo Sette Advogados

The tax team at Azevedo Sette Advogados is coordinated by seasoned professionals with years of experience in consultancy and tax advisory services. The firm consists of six partners, Leandra Guimaraes, Frederico da Fonseca Silva, Aldo de Paula Junior, Mauricio Pernambuco Salin, Clarissa Viana and Ricardo Barreto Ferreira and 25 other tax professionals.

The firm is widely recognised for its strong litigation practice. It has assisted clients in tax disputes at all levels of the judicial branch. The firm operates throughout the country with offices in Belo Horizonte, Brasilia, Goiânia, Recife, Rio de Janeiro, São Paulo and Vitória.

During the research period the firm advised Cowan Group on a variety of issues including an analysis of its tax obligations.

Barbosa Müssnich Aragão

Barbosa Müssnich Aragão has strong expertise in M&A, cross-border transactions and indirect taxation. Its team is comprised of nine partners and 32 highly skilled tax professionals, including tax head Jose Otavio Haddad Faloppa.

The team’s recent experience includes advising on the tax aspects of the sale of a non-controlling shareholding stake in XP Investimento to Itau Unibanco, one of Brazil’s major financial institutions. The transaction was implemented by a capital increase in XP Investimentos as well as the sale of shares by XP Investimentos’ shareholders.

The firm recently welcomed Petrus Ruff do Valle as a senior associate in the transactional tax department.

Bichara Advogados

The tax practice at Bichara Advogados consists of five partners led by practice head Luiz Gustavo.

Bichara Advogados has strong expertise in tax litigation and consultancy. Its team's combined experience and tax knowledge has seen the firm act on behalf of a number of leading companies in Brazil's financial and industrial sectors.

The team has also acted on a number of humanitarian projects, its biggest being Instituto Refazer where it advised on tax planning related to the institute's internal revenue obligations by examining the tax aspects of donation and investment agreements.

The team’s recent experience also includes work for L’Oreal Brasil in filing a writ of mandamus to discuss the Rio de Janiero’s state fund for fiscal balance, which compels taxpayers to collect 10% over fiscal benefits exploited.

The team recently added Francisco Lisboa Moreira as a tax partner.

Brazuna Ruschmann & Soriano Sociedade de Advogados

Brazuna Ruschmann & Soriano Sociedade de Advogados is a tax boutique headed by Ciro Cesar Soriano de Oliveira, Cristiano Frederico Ruschmann and José Luis Ribeiro Brazuna. The firm has been in operation since 2013, following a merger between the former tax departments of Dias Carneiro Advogados and Soriano & Woiler Advogados.

The firm offers clients litigation and consultancy services in the areas of direct, indirect, and international taxation. BRATAX's client list includes MNEs in industries such as technology, chemicals and pharmaceuticals.

During the research period highlights include work on a tax litigation case challenging ICMS on importation of equipment for laboratorial services. The firm also provided special assistance on the application of a favourable biding ruling issued by the Brazilian Supreme Court.

The firm recently hired Patricia Furlanetto as of counsel, as well as Raphael Oliveira Ferreira de Toledo Piza as senior tax attorney.

Cascione Pulino Boulos & Santos Advogados

Cascione Pulino Boulos & Santos’s team is known for its corporate tax advice and litigation practices and also offers clients customs advice 

The team’s recent experience in high profile general corporate tax matters is shown through its representation of Google in a matter related to Waze’s carpool platform in Brazil.

Castro Barros Advogados

Castro Barros Sobral Gomes offers clients services in the areas of tax litigation, tax planning and consulting. Its tax group has extensive experience in the tax aspects of importing products and services and the structuring of investments and operations.

The firm is headed by André Gomes de Oliveira, who is experienced in domestic and international tax consultation and tax planning. Another key member within the team is Daniela Duque Estrada, who co-heads the firm's litigation department.

The team’s recent experience can be exhibited in its representation of Neutrona Networks International in setting up a Brazilian subsidiary in order to allow a provision of telecommunication services in the country.

Deloitte

Cristina Berry oversees the tax practice at Deloitte. The firm offers a full range of tax services with focus on technology-enabled compliance and advisory services. It also offers services in the areas of business tax, VAT, transfer pricing and work related to labour issues.

Deloitte's tax group comprises 27 partners and 1,080 other professionals. This year, it assisted a client with the tax aspects of the acquisition of a private port terminal. This involved the proposal of a tax-efficient financing structure, analysis of tax and accounting pitfalls on the acquisition considering regulatory aspects and assessing the tax implications on cash flow under a different financing structure. Tax partners Douglas Lopes and Carolina Verginelli also assisted another client in diagnosing PIS/COFINS credit opportunities.

Dias Carneiro Advogados

Antonio Amendola heads the tax and customs (consulting and litigation) department at Dias Carneiro Advogados (DCA). Its tax practice advises on direct and indirect taxes, tax planning issues, tax incentives and specific issues of transfers pricing. DCA's tax division also represents taxpayers in tax disputes.

Rodrigo Maito da Silveira and Juan Mendez are also notable figures in the department and have advised on a number of high-profile cases. 

The team’s recent experience in transactional tax includes advising a client in understanding and structuring the purchase of an equity participation from one relevant shareholder to be maintained as treasury shares in light of income tax implications.

Gaia Silva Gaede Advogados

Gaia Silva Gaede Advogados's tax department provides consultancy services to assist clients in the creation of fiscal committees, the preparation of technical reports and routine manuals as well as tax planning. 

The team has 19 partners and 150 other professionals. Among these are tax chairmen Fernando Gaia (São Paulo), Gerson Stocco (Rio de Janeiro), and Henrique Gaede (Curitiba).

The team’s recent experience includes advice to Supergasbras Energia on the judicial defense against the tax and penalty claim filed by the Rio de Janeiro state authority and Rio de Janeiro public attorney related to the state tax supposedly due on interstate operations of goods acquisitions for the industrial activity of the company.

The team recently hired Eduardo Fuser Pommorsky as a senior associate.

Henriques Advogados

Guilherme de Almeida Henriques oversees the tax practice at Henriques Sociedade de Advogados. The firm has more than 15 years of industry experience working with companies from various economic sectors. Its tax practice specialises in consulting and judicial and administrative litigation.

The firm comprises three partners, including Patrícia de Almeida Henriques, who joined in April 2017.

The firm’s recent experience can be highlighted in its representation of Consorcio Construtor Belo Monte in helping to conduct a lawsuit that extinguished $14 million debt related to state good and service taxes.

Lefosse Advogados

Gustavo Haddad heads the tax practice at Lefosse Advogados. The team has six partners and approximately 30 other fee earners. The firm offers comprehensive tax advice in M&A, capital markets and finance, real estate, tax litigation and tax planning.

During the research period the firm advised Vult Cosmetica of the tax aspects of its sale to Grupo Boticario.

Lobo de Rizzo Advogados

Lobo de Rizzo Advogados provides a full range of services in relation to transfer pricing and national and international tax. Its tax group works closely with the firm's M&A team.

The tax group consists of five partners and 12 other professionals. The practice is headed by Alexandre Siciliano Borges. 

The firm has been involved in a number of key deals. Mariana Miranda Lima, Alexandre Siciliano Borges and Eduardo Martinelli Carvalho advised Ultrapar and Ipiranga in relation to the tax aspects of a joint venture with Chevron. Elsewhere Lima and Carla Cardozo advised Vinci Partners, BK Brasil Operação e Assessoria a Restaurantes and Burger King Corporation on the tax aspects of the acquisition of a 31% stake in Burger King's master franchisee.

During the research period the team hired Igor Brandao as a consultant.

Machado Associados Advogados & Consultores

Machado Associados Advogados & Consultores is a well-respected and highly specialised tax boutique firm in the Brazilian market. The firm's tax practice is led by founding partner José Maurício Machado, who has more than 40 years of industry experience. Its tax team is formed by professionals with a strong background in accounting, economics and business administration, and is comprised of 13 partners, two consultants and 41 other fee earners.

The team recently welcomed Gustavo Boni dos Santos and Felipe Cassarotti de Souza as senior lawyers.

 

Machado Meyer Sendacz & Opice Advogados

The tax practice at Machado Meyer Sendacz & Opice Advogados is well known for its involvement in complex tax matters, often related to corporate and finance transactions or tax litigation. The firm has one of the largest tax practices in the market with 13 partners and 110 other fee earners. The practice is led by Marco Antonio Behrndt.

The firm has extensive experience in assisting Brazilian and foreign clients in consulting, transactional work and tax litigation matters. The team has a strong reputation in direct and indirect taxes, customs regulations, TP and financial matters. The firm is also highly experienced in the interpretation of tax treaties, international funding, IP licensing and assistance in the structuring of industrial and infrastructure projects, including review of financial viability models and negotiations with state and municipal authorities.

The team’s recent experience in transactional tax matters includes work for Vale and Morgan Stanley in the purchase of 50% of the shares of Portonave.

The team recently promoted Daniel Monteiro Peixoto to partner.

Mannrich & Vasconcelos Advogados

Mannrich & Vasconcelos Advogados is a full-service law firm with a strong practice in consultancy and tax disputes. Its team also has wide experience and familiarity with federal tax legislation and relevant tax issues, as well as general corporate tax matters.

Breno Vasconcelos oversees the tax practice at the firm. The team has one partner and four other professionals, including Carla Mendes Novo who joined the firm in 2017. Vasconcelos is also a professor of tax law at Fundação Getulio Vargas and a former member of the First Section of the Administrative Tax Appeals Council.

Mattos Filho Veiga Filho Marrey Jr & Quiroga Advogados

Mattos Filho Veiga Filho Marrey Jr & Quiroga Advogados' tax practice is highly regarded in Brazil. In the past year, the firm has maintained a particularly high profile in the financial, industrial and commercial sectors, assisting clients with a variety of sophisticated tax matters.

Key partners within the firm include Paulo Camargo Tedesco, Gabriela Silva de Lemos and Renata Correia Cubas.

The practice is composed of three working teams. Its VAT group advises on indirect taxation, federal and state VAT matters and international trade (customs). The entity taxation group provides tax planning in corporate transactions and consultancy. The tax litigation group advises on administrative and judicial proceedings.

The team’s recent experience in general corporate tax matters includes advising Raizen Energia in its acquisition of the sugar and ethanol mills, Santa Candida. The firm provided advice to the buyer in connection with tax, corporate and capital markets matters involved in the transaction.

MJ Alves & Burle Advogados & Consultores

MJ Alves & Burle Advogados & Consultores focuses on tax litigation and handles a wide range of matters involving municipal, state and federal taxes.

The tax department is led by Marcos Joaquim Gonçalves Alves, who joined the firm in January 2017. The team also has an additional tax practitioner: Alan Flores Viana, who also joined in 2017.

The team’s recent experience in tax controversy includes advice to Energetica Serranopolis on obtaining a favourable decision in a case that reached the superior court of justice.

Peixoto & Cury Advogados

Milton Fontes oversees the tax practice at Peixoto & Cury Advogados. The firm advises on tax consultancy, tax planning and litigation matters. Its tax team has assisted clients with federal, state and municipal tax matters. It has also represented taxpayers as counsel at all judicial and administrative levels, including the Superior Court of Justice and Supreme Federal Court.

The team’s recent experience includes advising Avon Industrial on a number of transactions.

The team welcomed Renato Vilela Faria as a new partner during the research period.

Pinheiro Neto Advogados

Sérgio Farina Filho oversees the tax practice at Pinheiro Neto Advogados. The firm comprises 17 partners and 105 additional fee earners, including partner Rodrigo Martone who joined the firm in January 2017.

The professionals at the firm offer advice on domestic and international tax matters, tax court litigation, tax administrative litigation, domestic and international tax planning, transfer pricing due diligence in corporate transactions and foreign trade services to a wide range of clients. 

During the research period the firm has acted on behalf of American Express before the Superior Court of Justice in two significant proceedings related to the levying of tax on credit card transactions. It has also obtained an important final ruling confirming the validity and legitimacy of the goodwill tax amortisation expenses incurred by Sara Lee Cafés on the acquisition of Café Pilão in 2000.

The team also represented Johnson & Johnson in a goodwill tax amortisation dispute.

Rolim Viotti & Leite Campos Advogados

The tax practice at Rolim Viotti & Leite Campos Advogados focuses on corporate tax, indirect tax and tax disputes. Partners João Dácio Rolim and Cristiano Viotti are among the key contacts in the firm.

The team’s recent experience includes advising on a tax case for Exxonmobil Quimica.

Veirano Advogados

The tax team at Veirano Advogados assists clients with the tax aspects of joint ventures, M&A, sale of assets, businesses and business lines, structuring and restructuring activities. 

Ian Muniz is the national tax practice leader, Abel Amaro is the regional group leader and Marcelo Reineckenis the managing partner for the tax practice in the firm´s Brasília office.