Elcio Aulicinio Borges

Marina Gaensly Blattner holds a graduate and master’s degree in public law from the Universidade do Estado do Rio de Janeiro (UERJ) and a LL.M from the London School of Economics and Political Sciences (LSE). She was a consultant member of the National Commission for Constitutional Studies of the Federal Council of the OAB. She is also a member of the São Paulo Lawyers Institute (IASP).

Clarissa Marcondes Macéa is a partner at Wald, Antunes, Vita e Blattner Advogados, holds a bachelor’s degree from the University of São Paulo (USP), a Master of Laws (LL.M.) from Harvard University, and attended the École Nationale d’Administration – ENA (CISAP). She has worked as a Law Clerk at the Brazilian Supreme Court (2017-2020), was the Legal Head for the Assistance and Social Development Secretariat of the City of São Paulo (2015-2017), an...

Fabiana Fittipaldi Morade is a lawyer recognized by Best Lawyers in the practice area of Labor and Employment Law. Fabiana practices law in São Paulo, Brazil Best Lawyers has recognized Fabiana Fittipaldi Morade since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Fabiana Fittipaldi Morade is held by other lawyers.

Jorge Henrique Amaral Zaninetti is a lawyer recognized by Best Lawyers in the practice area of Trade Law. Jorge Henrique practices law in São Paulo, Brazil Best Lawyers has recognized Jorge Henrique Amaral Zaninetti since 2020. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Jorge Henrique Amaral Zaninetti is held by other lawyers.

Júlio de Oliveira has acted in many significant tax proceedings relating to direct and indirect taxes as well as taxes levied on the payroll, in addition to rendering consulting services to large domestic and international companies. He is part of several committees and associations made up of companies that seek to improve the Brazilian tax system. He holds a Master of Laws and a PhD in tax law from Pontifícia Universidade Católica de São Paulo (PUC/SP). He is a p...

Fernanda Botinha Nascimento is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Fernanda Botinha practices law in São Paulo, Brazil Best Lawyers has recognized Fernanda Botinha Nascimento since 2023. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Fernanda Botinha Nascimento is held by other lawyers.

Joyce Roysen is a lawyer recognized by Best Lawyers in the practice area of Corporate Criminal Law. Joyce practices law in São Paulo, Brazil Best Lawyers has recognized Joyce Roysen since 2019. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Joyce Roysen is held by other lawyers.

Specialist in Tax Litigation and Advisory, Fernando Westin has a robust background in leading tax litigation teams for both domestic and multinational companies. As a partner focused of the Tax Litigation team in São Paulo, Westin excels in administrative and judicial tax disputes, due diligence processes, and participation in amnesty and installment programs. Recognized as a Highly Recommended Lawyer by ITR World Tax, Highly Recommended by Chambers Brazil, and a Highlight in Best Lawy...

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...

Hamilton Dias de Souza is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Hamilton practices law in São Paulo, Brazil Best Lawyers has recognized Hamilton Dias de Souza since 2010. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Hamilton Dias de Souza is held by other lawyers.