Adelmo Emerenciano

Mariana Tavares Antunes holds a bachelor’s degree in law from the Pontifical Catholic University of São Paulo (PUC-SP) and is a member of the São Paulo Lawyers Institute (IASP). She attended the Advanced Mediation Workshop: Mediating Complex Disputes, of the Harvard Negotiation Institute (HNI), in 2017.

Founding partner, Fernando Loeser is a tax specialist. He has a particular interest in litigation and acts on consultation matters. He covers the full spectrum of tax issues direct and indirect taxation and is frequently seen acting before the Superior Courts of Brazil. Fernando is well qualified to tackle complex litigation at judicial and administrative levels. He covers the full spectrum of tax issues, direct and indirect taxation and is frequently seen acting before the Superior Courts of...

Ulisses Penachio is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Ulisses, who practices law in São Paulo, Brazil, has been recognized since 2022. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ulisses is held by other top lawyers in the same geographic and legal practice area.

Marcelo Hilal is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Marcelo, who practices law in São Paulo, Brazil, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Marcelo is held by other top lawyers in the same geographic and legal practice area.

Specializing in Tax Litigation, Daniel has been handling judicial and administrative litigation in matters of federal, state and municipal taxes, including advising on cases before the Federal Supreme Court, presenting oral arguments before the Full Session of the Court, the Superior Court of Justice, and the 1st and 2nd panels of the Court. He also presents oral arguments before the Administrative Council of Tax Appeals (CARF) and before panels of the High Court of Tax Appeals. Maya conducts...

Master and PhD in Criminal Procedure Law at Faculdade de Direito da Universidade de São Paulo (USP); Bachelor in Laws at Faculdade de Direito da Pontifícia Universidade Católica de São Paulo (PUCS-P); Professor for IBMEC Graduation Course; Member of CEAPRO – Centro de Estudos Avançados de Processo; Former President, Treasure Director and Secretary-General of the Brazilian Bar Association – Sub-section of Pinheiros in São Paulo/SP; Coordina...

Ana Cristina de Paulo Assunção is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Ana Cristina de Paulo, who practices law in São Paulo, Brazil, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ana Cristina de Paulo is held by other top lawyers in the same geographic and legal practice area.

Carolina Duarte Martins is a corporate partner at Leite, Tosto e Barros Advogados with 31 years of national and international experience in large corporations and mid-sized law firms, , with a specialization in the Middle Market. She has honed her expertise in corporate consulting, commercial law, real estate law, civil litigation, regulatory compliance, and media and internet law. She acts with aptitude in providing strategic advice on corporate matters, ensuring optimal results for clients,...

Luiz Antonio Varela Donelli is a top attorney recognized by Best Lawyers in the practice area(s) of Insolvency and Reorganization Law. Luiz Antonio Varela, who practices law in São Paulo, Brazil, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Luiz Antonio Varela is held by other top lawyers in the same geographic and legal practice area.

Aluisio Berezowski is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Aluisio, who practices law in São Paulo, Brazil, has been recognized since 2022. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Aluisio is held by other top lawyers in the same geographic and legal practice area.