Grenfel S. Calheiros

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.

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.

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,...

Clarissa Marcondes Macéa is a partner at Wald, Antunes, Vita e Blattner Advogados, holds a bachelor’s degree from the University of São Paulo (USP), a Master of Laws (LL.M.) from Harvard University, and attended the École Nationale d’Administration – ENA (CISAP). She has worked as a Law Clerk at the Brazilian Supreme Court (2017-2020), was the Legal Head for the Assistance and Social Development Secretariat of the City of São Paulo (2015-2017), an...

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.

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...

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...

Antônio Lopes Muniz is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law and Labor and Employment Law. Antônio, 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 Antônio 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...

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 ...