Leonardo Massud

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...

Partner at Wald, Antunes, Vita e Blattner Advogados (São Paulo, Brazil); LLB, Master in Laws and PhD at University of São Paulo Law School; LL.M. in International Business Regulation, Litigation and Arbitration at NYU School of Law (Arthur T. Vanderbilt Scholar); Vice-President of the Brazilian Bar’s Special Arbitration Commission; Director at the Mediation and Arbitration Center at the Brazil-Portugal Chamber of Commerce; CIArb Fellow; Author of several articles on arbitr...

Luiz Antonio Varela Donelli is a top attorney recognized by Best Lawyers in the practice area(s) of Insolvency and Reorganization Law. Luiz Antonio Varela, 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 Luiz Antonio Varela is held by other top lawyers in the same geographic and legal practice area.

Founding partner of Oliveira e Olivi and technical head of the tax area with vast experience and several distinctions for his excellent strategic capacity. He is recognised as one of the best tax lawyers by ITR World Tax 2025 and in the Oil & Gas sector by Análise Advocacia, important national and international publications. A lawyer since 2003 and founding partner of Oliveira e Olivi, Dr Gilberto Olivi specialises in tax law issues. With a law degree from the Toledo Teaching Insti...

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.

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.

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...

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 ...