Brazil: Corporate Tax
Brazil’s economy is roaring ahead internally and its success has made it an increasingly attractive option for foreign investment. As such, there is work aplenty for tax lawyers advising domestic and international clients on Brazil’s evolving system of taxation. Here we list 33 excellent tax practitioners.
Ulhôa Canto Rezende e Guerra Advogados continues to set the standard in Brazilian tax law, as it is the only firm to see four of its lawyers listed. Condorcet Pereira de Rezende is a “very skilled lawyer” whose clients have included Citicorp and Shell Brazil. He currently serves as the chairman of the legal and tax committee of the Rio de Janeiro Trade Association. João Dodsworth Cordeiro Guerra has “considerable expertise”, highlighted by the fact that he has acted as an expert witness before the US Tax Court. Gustavo André Muller Brigagão, “well-known for international taxation”, specialises in tax planning and is the chairman of the Brazilian branch of the International Fiscal Association. Carlos Alberto Ulhôa Canto has assisted the government in drafting a number of laws, including the ‘Plan Real’ Law and is considered to be a “real authority” on all taxation issues.
Pinheiro Neto Advogados is well regarded for its tax practice and sees two of its lawyers included. The “superb” Ricardo Luiz Becker is “respected for his counsel relating to tax on financial transactions” and Luciana Rosanova Galhardo is described by peers as an “outstanding” lawyer whose practice includes domestic and international tax planning.
Machado Meyer Sendacz e Opice Advogados has a “talented” tax team and also sees two of its lawyers listed. Celso de Paula F da Costa is “well known for litigation” while Raquel Cristina Ribeiro Novais, who holds a Masters in tax law, is described as “an obvious choice” for inclusion in this list.
Respected firm Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados is also distinguished by having two of its lawyers listed. Luiz Felipe Centeno Ferraz was commended to researchers as a “fantastic” lawyer and Roberto Quiroga Mosquera is considered by his colleagues to have “an outstanding reputation”.
Two lawyers from TozziniFreire Advogados make it onto this year’s list. The “greatly admired” Carlos Adolfo Teixeira Duarte has provided tax advice to many national and international companies and was formerly the tax director of Shell Brazil. Ana Cláudia Akie Utumi is head of the firm’s tax practice group and is known for her “very sound counsel”.
The tax team at Sacha Calmon Misabel Derzi Consultores e Advogados also deserves recognition. Eduardo Maneira currently acts as secretary-general of the Brazilian Association of Tax Law and is “immensely knowledgeable”. Senior partner André Mendes Moreira has worked on leading tax law cases in the Supreme Court and the Superior Court of Justice and is valued for his “sophisticated technique and expertise”.
At Veirano Advogados national tax coordinator Ian Muniz is considered “first class” while Abel Simao Amaro, the current vice-president of the Brazilian Association of Tax Consultants, was commended for his “intelligent and insightful advice”.
Two lawyers from Xavier Bernardes Bragança Sociedade de Advogados earned considerable praise from their peers. Alberto Xavier is widely regarded as a “top tier” lawyer and Roberto Duque Estrada is “universally respected” for his tax planning advice.
Ives Gandra da Silva Martins of Advocacia Gandra Martins is “highly regarded” by his colleagues and is particularly renowned for his expertise in opinion writing. The “excellent” Paulo de Barros Carvalho of Barros Carvalho Advogados Associados S/C is particularly experienced in tax litigation and tax planning and has represented, among others, Nestlé and Unilever.
Luiz Gustavo A S Bichara, a partner at Bichara Barata Costa e Rocha Advogados currently chairs the special committee for tax affairs of the Brazilian Bar Association and was described to researchers as “very bright”. Guido Vinci of Campos Mello Advogados in cooperation with DLA Piper is respected for his “practical advice”.
André Gomes de Oliveira is head of the tax department at Castro Barros Sobral Gomes Advogados and is “widely respected” for his tax planning expertise. Hamilton Dias de Souza of Dias de Souza Advogados Associados is experienced in tax litigation and was commended to researchers as “a very capable lawyer”.
Marciano Seabra de Godoi from Gaia Silva Rolim Associados is the president and founder of the Brazilian Fiscal Studies Institute and is well regarded for his tax planning counsel. Heleno Taveira Tôrres of Heleno Torres Advogados is a vice-president of the executive committee of the IFA and was described to researchers as “an excellent tax lawyer”.
Henrique Lopes of Koury Lopes Advogados has “considerable expertise” in tax planning and Luís Eduardo Schoueri of Lacaz Martins Halembeck Pereira Neto Gurevich & Schoueri Advogados is “very experienced” in transfer pricing matters.
Gustavo Lian Haddad is “well known for litigation” and heads the tax practice at Lefosse Advogados. Julio M de Oliveira of Machado Associados is a former judge of the Tax Administrative Court of the state of São Paulo and was commended to researchers as “an incredibly clever lawyer”.
Ricardo Mariz de Oliveira of Mariz de Oliveira e Sequeira Campos Advogados is currently serving as president of the Brazilian Tax Law Institute and is highly respected for his “considered and practical advice”.
The “terrific” Sergio Maron, a partner at Pereira & Maron Advogados Associados, has 35 years’ experience as a corporate lawyer, during which he has acted in both judicial and administrative tax proceedings.
Simone Dias Musa of Trench Rossi e Watanabe Advogados specialises in tax planning and contentious matters and is considered by her peers to be “a very good lawyer”.