Composed of some of the nation’s most renowned attorneys in their practice areas, Duarte Garcia, Serra Netto e Terra is a full service law firm with 32 partners and 51 associates located in São Paulo, Brazil. Duarte Garcia also has an office in Brasília and maintains associations with law firms in Portugal, Germany, Argentina, United States (Florida), Angola and China. Led by Marcelo Terra, Mário de Barros Duarte Garcia and Luis Eduardo Serra Netto, the firm has an experienced and successful litigation practice at all levels of jurisdiction, with relevant experience petitioning for the Federal Supreme Court and Superior Court of Justice. Duarte Garcia is highly regarded for its legal advisory practice in the areas of real estate, infrastructure and arbitration, being frequently honored by clients, other lawyers from around the country, national legal publications, and ranking organisations.
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.
Martinelli Advogados is a leading full-service Brazilian law firm, recognized for combining technical excellence with a strong business-oriented approach. Founded in 1997, the firm has grown strategically across key Brazilian cities, building a national platform capable of delivering sophisticated legal solutions aligned with clients’ commercial objectives.
Our work is guided by a simple principle: different clients require different solutions. We position ourselves alongside our clients, offering tailored, strategic advice grounded in a deep understanding of their operations, industries and long-term goals. We do not see ourselves merely as external counsel, but as long-term business partners committed to sustainable growth and value creation.
Our multidisciplinary team of more than 750 professionals — including lawyers, consultants and advisers — delivers integrated legal and advisory services with agility, consistency and regulatory precision. Continuous professional development and technical training are central to our culture, ensuring that our teams combine legal expertise with execution capability and responsiveness.
Martinelli maintains a strong international outlook. Through participation in global networks and best-friend alliances with reputable law firms worldwide, we support foreign clients operating in Brazil and assist Brazilian companies in cross-border transactions and international expansion.
The firm’s core practice areas include tax (advisory and litigation), corporate and M&A, capital markets, compliance and investigations, dispute resolution, environmental law, international trade, labour and employment, regulatory, criminal law, pension funds, immigration and international tax.
We have particular strength in key industries such as agribusiness and cooperatives, automotive and metallurgy, pulp and paper, chemical and petrochemical, construction and infrastructure, energy, food and beverage, oil and gas, consumer goods and retail, textiles, timber, and transport and logistics. We also actively advise technology-driven businesses, including startups, venture capital funds and digital economy players.
Our national footprint includes offices in São Paulo, Rio de Janeiro, Belo Horizonte, Porto Alegre, Curitiba, Brasília, Florianópolis, Joinville, Maringá, Caxias do Sul, Campinas, Criciúma, Chapecó, Cascavel, Passo Fundo, Ribeirão Preto and Sinop — allowing us to operate with both regional proximity and national coordination.
Social Responsibility and ESG Commitment
Martinelli maintains a consistent commitment to social responsibility and citizenship initiatives. Through pro bono work and the Instituto Martinelli Solidariedade — the firm’s social arm, which recently completed 10 years of operation — we support initiatives aimed at improving education, healthcare access and social inclusion.
Since 2020, and renewed annually, Martinelli Advogados has been a signatory of the ODS SC National Movement and adheres to the UN Global Compact, aligning its strategies and operations with the 10 universal principles on Human Rights, Labour, Environment and Anti-Corruption. The firm is committed to contributing to the achievement of the 17 Sustainable Development Goals (SDGs), reinforcing its long-term vision of responsible growth and institutional sustainability.
Recognized for its innovation and efficiency in various tax areas, Censoni Tecnologia Fiscal operates in the areas of agribusiness, capital markets, real estate, corporate, asset management and succession planning. We are also a firm whose legal hub for Tax and Fiscal Review presents excellent performance, assertiveness and speed in recovering credits for partner-client companies, offering them exclusive insurance to guarantee the operation.