Emília Moreira Belo

Pedro DeRegina is a top attorney recognized by Best Lawyers in the practice area(s) of Intellectual Property Law. Pedro, who practices law in Rio de Janeiro, Brazil, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Pedro 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...

Cláudio Pimentel, founding partner of P&R Advogados, is recognized for his solid track record of more than 30 years of legal practice and is one of the leading names in Brazilian law. A 1985 graduate of the Pontifical Catholic University of Rio Grande do Sul, specializing in civil procedure and tax law, Cláudio is widely recognized for his strategic approach to complex cases in both judicial and administrative litigation. His practice is characterized by excellence in variou...

Hugo Funaro is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Hugo, who practices law in São Paulo, Brazil, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Hugo is held by other top lawyers in the same geographic and legal practice area.

Rafhael Frattari is a partner of Vilas Boas, Lopes e Frattari Advogados with more than 20 years of experience in Tax Law. He has acted in the litigation of several companies, especially in the steel, mining, and energy sectors. He currently is ahead of VLF’s tax teams in all operations, including Business Restructuring and M&A operations. Frattari was graduated from Universidade Federal de Minas Gerais (1998) and holds a master’s degree (2003) and a Doctorate (2008) from the s...

Gustavo André Muller Brigagão Practice Area Tax law with emphasis on administrative litigation and indirect taxation, dealing with matters related to industry, commerce and services sector, focused in on the oil industry, telecommunication market, e-commerce, electric energy, information technology, clothing industry, professional entities, among others. In addition, he has been deeply involved with the tax structuring of major sporting and entertainment events in Brazil (2014 W...

Marcus Vinicius Vita Ferreira holds a post-graduate degree in Consumer Law from the Pontifical Catholic University of São Paulo (PUC-SP) and is currently pursuing a master’s degree in Constitutional Law at the Public Law Institute (IDP). He was a guest consultant to the Constitutional Affairs Committee and the Mediation and Arbitration Committee of the Federal Council of the Brazilian Bar Association.

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

Sylvio Fernando Paes de Barros Jr. is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation and Litigation. Sylvio Fernando, who practices law in São Paulo, Brazil, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Sylvio Fernando is held by other top lawyers in the same geographic and legal practice area.

Gustavo Leonardos is a top attorney recognized by Best Lawyers in the practice area(s) of Intellectual Property Law. Gustavo, who practices law in Rio de Janeiro, Brazil, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Gustavo is held by other top lawyers in the same geographic and legal practice area.