Esther Jerussalmy Cunha

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...

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...

Alessandra Mara Cornazzani Sales is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law. Alessandra Mara Cornazzani, 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 Alessandra Mara Cornazzani is held by other top lawyers in the same geographic and legal practice area.

Eduardo Correa da Silva is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Eduardo, 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 Eduardo 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...

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...

José Mauricio Machado is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. José Mauricio, 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 José Mauricio is held by other top lawyers in the same geographic and legal practice area.

Pedro de Moura A. de Oliveira is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation. Pedro de Moura A., 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 Pedro de Moura A. is held by other top lawyers in the same geographic and legal practice area.

Juliana Galindo is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Juliana, 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 Juliana is held by other top lawyers in the same geographic and legal practice area.

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.