Herbert Morgenstern Kugler

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...

Marina Gaensly Blattner holds a graduate and master’s degree in public law from the Universidade do Estado do Rio de Janeiro (UERJ) and a LL.M from the London School of Economics and Political Sciences (LSE). She was a consultant member of the National Commission for Constitutional Studies of the Federal Council of the OAB. She is also a member of the São Paulo Lawyers Institute (IASP).

Julie Bédard is a top attorney recognized by Best Lawyers in the practice area(s) of International Arbitration and Litigation. Julie, 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 Julie is held by other top lawyers in the same geographic and legal practice area.

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.

Décio Policastro is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice, Civil Rights Law and Litigation. Décio, who practices law in São Paulo, Brazil, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Décio 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.

Mário Luiz Oliveira da Costa is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Mário Luiz, 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 Mário Luiz is held by other top lawyers in the same geographic and legal practice area.

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...

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...

Senior Partner at “A. Lopes Muniz Advogados Associados in São Paulo, Brazil, since 2004, with more than 40 years of experience working as a lawyer, both in-house and as a legal consultant. Author of several articles on Life Sciences Regulatory, Business Ethics, and Intellectual Property, published in different media with copies maintained at www.marcoslevy.blogspot.com.br Director of Legal and Corporate Affairs of MSD Brazil (Merck & Co, Inc.) from 1991 to 2002, Legal Directo...