Ernesto Tzirulnik

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...

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...

Mr. Areno has worked on more than 40 offerings, including of Banco BTG Pactual, Azul, Ultrapar, Cosan, Tarpon, BR Malls, Iguatemi, MetLife and Banco do Brasil. In addition, he has been involved in several mergers and acquisitions, including representing Deutsche Bank AG as financial advisor to Enersis Américas S.A. (Chile) in the US$22 billion restructuring of certain companies controlled by Enel (recognized as a 2017 Global Finance Deal of the Year (Insolvency and Restructuring) by Th...

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...

O Sr. Lopes tem 30 anos de experiência em lidar com disputas empresariais e é reconhecido por publicações especializadas nacionais e internacionais como um dos mais importantes advogados brasileiros. Atuou em casos complexos de arbitragem e contencioso judicial, moldando negócios nas áreas de infraestrutura, serviços financeiros, direito societário, reestruturação de dívidas e contratos comerciais. Segundo o The Legal...

Fernando Novis is a top attorney recognized by Best Lawyers in the practice areas of Arbitration and Litigation. Fernando, who practices law in Brazil, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Fernando is held by other top lawyers in the same geographic and legal practice areas. Fernando has over 16 years' experience of representing Brazilian and foreign clients in Civil, Corporate, Commercial, Regulator...

André Blotta Laza is a lawyer recognized by Best Lawyers in the practice area of Labor and Employment Law. André Blotta practices law in São Paulo, Brazil Best Lawyers has recognized André Blotta Laza since 2025. 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 André Blotta Laza is held by other lawyers.

Mauro Takahashi Mori is a lawyer recognized by Best Lawyers in the practice area of Corporate and M&A Law. Mauro Takahashi practices law in São Paulo, Brazil Best Lawyers has recognized Mauro Takahashi Mori since 2025. 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 Mauro Takahashi Mori is held by other lawyers.

Mr. Areno has worked on more than 40 offerings, including of Banco BTG Pactual, Azul, Ultrapar, Cosan, Tarpon, BR Malls, Iguatemi, MetLife and Banco do Brasil. In addition, he has been involved in several mergers and acquisitions, including representing Deutsche Bank AG as financial advisor to Enersis Américas S.A. (Chile) in the US$22 billion restructuring of certain companies controlled by Enel (recognized as a 2017 Global Finance Deal of the Year (Insolvency and Restructuring) by Th...

Lawyer since 2006, Marcos Vinicius Costa has a great performance in front of the tax team, working in administrative or judicial litigation, liability administration, tax refund, elaboration of tax scenarios, tax advice and defenses in assessments. Marcos Costa represents companies in several tax demands. He specializes in constitutional law and tax law and provides tax legal advice for companies in various segments. In addition to his experience with litigation, Marcos also works in tax plan...