Marcelo Marco Bertoldi

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 ...

Doctor of Law (J.D), Sciences, Law of Economics and Finance, University of São Paulo, in the subfield of Tax Law, São Paulo, 2010. Founder of the Advocacia Fernanda Hernandez and has experience for more than thirty years. Member of the Superior Counsel of Law of the FECOMERCIO/SP. Many publications in specialized journals and six-monthly papers presented do the Federal University of São Paulo during her Doctor Degree. Final doctorate thesis regarding the CFEM (Compensatio...

Mariana Negri Logiodice holds a bachelor’s degree from the Mackenzie Presbyterian University and a graduate degree in Civil Procedural Law from the Pontifical Catholic University of São Paulo (PUC-SP), with additional training in financial accounting from the Getúlio Vargas Foundation (FGV). Mariana is an associate attorney at Wald, Antunes, Vita e Blattner Advogados with over 15 years of experience in restructuring, insolvency and civil litigation. She worked in several s...

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...

Mirella da Costa Andreola is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Mirella da Costa, 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 Mirella da Costa is held by other top lawyers in the same geographic and legal practice area.

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...

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...

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...

Luiz Leonardos is a top attorney recognized by Best Lawyers in the practice area(s) of Intellectual Property Law. Luiz, who practices law in Rio de Janeiro, Brazil, has been recognized since 2012. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Luiz is held by other top lawyers in the same geographic and legal practice area.

Marcelo Saldanha Rohenkohl is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Marcelo, who practices law in Porto Alegre, Brazil, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Marcelo is held by other top lawyers in the same geographic and legal practice area.