In response to the increasing sophistication of tax and administrative disputes in Brazil, Martinelli Advogados announces the appointment of two new partners, further reinforcing its strategic disputes practice in key jurisdictions.

In São Paulo, Mariel Orsi Gameiro joins the firm’s administrative litigation practice, focusing on complex matters, particularly in tax and customs law. Her experience before adjudicatory bodies and active involvement in technical forums provide her with a well-informed understanding of decision-making criteria and regulatory trends — a critical advantage in disputes requiring legal precision and strategic consistency.

Having served before the Administrative Council of Tax Appeals (CARF), Mariel enhances the firm’s ability to handle sensitive matters in which outcomes directly impact clients’ operations and tax predictability.

“I am honoured to join the partnership at Martinelli Advogados. This step brings both responsibility and the opportunity to contribute a new perspective, connecting my experience to an environment defined by excellence and high technical standards,” says Mariel.

In Paraná, Matheus Monteiro Morosini strengthens the firm’s tax litigation practice, with a focus on structured disputes and tax risk management. His background combines strong technical expertise with institutional engagement, including a leading role at the Paraná Institute of Tax Law (IDT/PR), reflecting a profile aligned with the evolving tax landscape and increasingly sophisticated business demands.

“What attracted me to Martinelli was the combination of technical rigour and business-oriented thinking. I join at a time of significant opportunity, particularly in light of ongoing legislative changes. The goal is to translate legal complexity into tangible value for clients, through consistent and well-aligned solutions,” notes Matheus.

With a consistent track record in high-exposure matters, Matheus contributes to strengthening the firm’s ability to structure long-term legal strategies, particularly in scenarios requiring predictability, legal certainty and well-informed decision-making.

The addition of the new partners reinforces Martinelli Advogados’ positioning as a platform equipped to handle high-stakes disputes, integrating technical excellence, regulatory insight and business acumen in the management of sensitive and strategic matters.