Fernando Antonio Cavanha Gaia

Paulo Benedito Lazzareschi is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law, Arbitration and Mediation and Litigation. Paulo Benedito, who practices law in São Paulo, Brazil, has been recognized since 2010. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Paulo Benedito is held by other top lawyers in the same geographic and legal practice area.

Douglas Guidini Odorizzi is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Douglas, who practices law in São Paulo, Brazil, has been recognized since 2014. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Douglas is held by other top lawyers in the same geographic and legal practice area.

Alex Costa Pereira is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Alex Costa, 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 Alex Costa is held by other top lawyers in the same geographic and legal practice area.

Carolina Duarte Martins is a corporate partner at Leite, Tosto e Barros Advogados with 31 years of national and international experience in large corporations and mid-sized law firms, , with a specialization in the Middle Market. She has honed her expertise in corporate consulting, commercial law, real estate law, civil litigation, regulatory compliance, and media and internet law. She acts with aptitude in providing strategic advice on corporate matters, ensuring optimal results for clients,...

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.

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 top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Hamilton, who practices law in São Paulo, Brazil, has been recognized since 2010. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Hamilton is held by other top lawyers in the same geographic and legal practice area.

André Blotta Laza is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. André Blotta, who practices law in São Paulo, Brazil, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which André Blotta is held by other top lawyers in the same geographic and legal practice area.

Ricardo Tosto is a partner and one of the founders of the firm. He works particularly in the areas of Credit Recovery, Banking Contracts, Bankruptcy, Judicial Reorganization, Acquisition Review, Corporate Restructuring, Administrative, Electoral, Civil and Commercial Law. Previously, Mr. Tosto worked as an advisor to the Legal and Human Resources Board of Grupo Rede and as director of the Rede Private Pension Foundation. He was president of the Judiciary Modernization Commission and the Judic...

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...