Ernesto Tzirulnik

Mariana is the Managing Partner and Head of Corporate and M&A at Leite, Tosto e Barros Advogados, bringing over two decades of experience in Corporate Law, Mergers & Acquisitions, Governance, Compliance, and Data Protection. As Managing Partner, she leads the firm’s strategic direction and ensures operational excellence across finance, IT, marketing, and administration—combining leadership vision with technical and business precision. As Head of Corporate and M&A, Mari...

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.

J. Mathias von Bernuth is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law, Capital Markets Law, Corporate and M&A Law and Real Estate Law. J. Mathias, who practices law in São Paulo, Brazil, has been recognized since 2015. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which J. Mathias is held by other top lawyers in the same geographic and legal practice area.

Rubens Bezerra Filho has 25 years of experience and is a partner in the contracts and corporate area. Over the years, Rubens has worked in transactions involving natural and legal persons, both domestic and foreign, such as mergers and acquisitions, corporate reorganizations, associations involving Brazilian and foreign entities, corporate structuring of real estate projects, foreign investments in Brazil, idealization, development and implementation of assets protection planning and successi...

Specialist in International Tax and Trade with articles published in Brazil and abroad, Ayres Moreira is an Alumnus of the Training Program in Policy and Trade at the Brazilian Embassy in Washington and former Professor of International Tax Law at the Pontifical Catholic University of Minas Gerais (PUC Minas) and at the Getúlio Vargas Foundation (FGV). Ayres Moreira is a frequent speaker in Seminars and Conferences in Brazil and abroad, a full member of the Tax Commission of the Brazil...

Head of the M&A, Banking and Services and Financial Transactions. Marcela graduated originally in Law in Public Business. 29 years of experience inclusive at golden circle law firms (both Brazilian and international), investment banks (in the front office, law department and as Compliance Officer ) and as head of the Law Department of one of the most efficent sustainable energy and alchool companies, with more than R$22 billion in debt transactions (debentures, LCIs, CRIs, notes, private ...

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.

Luciana Arduin has over 20 years of experience, with a professional practice focused on labour and employment law. She is highly specialised in defending clients from the banking, civil construction, and telecommunications sectors in complex labour lawsuits, particularly those involving high-level executives. She holds an undergraduate degree in Law from Mackenzie Presbyterian University and a postgraduate degree from the Pontifical Catholic University of São Paulo (PUC-SP). Early in h...

JOSÉ THEODORO ALVES DE ARAÚJO Partner Office: São Paulo E-mail: taraujo@araujopolicastro.com.br Dir. phone: (55) (11) 3049-5705 Areas of Practice Corporate, Banking and Capital Markets, Infrastructure, Regulatory and Administrative Law. Education • Bachelor of Laws (LL.B.) from Universidade de São Paulo Law School – USP (1962); • Career improvement course on Financial System at Getulio Vargas Business School (1963); • Career improvement course ...