Guilherme Bertolini Fernandes dos Santos

Mariana Tavares Antunes holds a bachelor’s degree in law from the Pontifical Catholic University of São Paulo (PUC-SP) and is a member of the São Paulo Lawyers Institute (IASP). She attended the Advanced Mediation Workshop: Mediating Complex Disputes, of the Harvard Negotiation Institute (HNI), in 2017.

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...

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...

Stephanie Makin is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Stephanie practices law in São Paulo, Brazil Best Lawyers has recognized Stephanie Makin since 2024. 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 Stephanie Makin is held by other lawyers.

Júlio de Oliveira has acted in many significant tax proceedings relating to direct and indirect taxes as well as taxes levied on the payroll, in addition to rendering consulting services to large domestic and international companies. He is part of several committees and associations made up of companies that seek to improve the Brazilian tax system. He holds a Master of Laws and a PhD in tax law from Pontifícia Universidade Católica de São Paulo (PUC/SP). He is a p...

Fernanda Botinha Nascimento is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Fernanda Botinha practices law in São Paulo, Brazil Best Lawyers has recognized Fernanda Botinha Nascimento since 2023. 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 Fernanda Botinha Nascimento 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.

Priscila Regina is a junior partner at the firm. She specialises in tax litigation and consultation, working closely with Fernando Loeser. Priscila has experience handling direct and indirect taxation matters in all court levels, including administrative and judicial cases. Some of the sectors her clientele comes from are the cosmetics, food and beverage and heavy industry. Priscila has been recognized since 2020 by Best Lawyers Brazil as a benchmark in the field of tax professionals. In addi...

Fernando is a junior partner at the firm. He has more than eight years of experience in Tax Consultancy and Litigation acting in the administrative and judicial levels involving the most diverse matters of Tax Law and clients. Fernando has also supported tax and legal opinions and risk assessments to national and international clients. Fernando is a rising professional, increasingly recognized by clients for the advice provided. The recent accolade he received attests to this, as he was highl...

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...