Michelle Ruiz Casemiro

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...

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 ...

With a highly specialized profile, in the indirect taxes area, Mauri serves domestic and multinational companies, taking part in several tax and corporate restructuring transactions and following up on new structures.

Mauro Takahashi Mori is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Mauro Takahashi, who practices law in São Paulo, Brazil, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Mauro Takahashi is held by other top lawyers in the same geographic and legal practice area.

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.

Ricardo Tosto is a partner and one of the founders of the firm. He works particularly in the areas of Credit Recovery, Banking Contracts, Bankruptcy, Judicial Reorganization, Acquisition Review, Corporate Restructuring, Administrative, Electoral, Civil and Commercial Law. Previously, Mr. Tosto worked as an advisor to the Legal and Human Resources Board of Grupo Rede and as director of the Rede Private Pension Foundation. He was president of the Judiciary Modernization Commission and the Judic...

Alessandra Mara Cornazzani Sales is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law. Alessandra Mara Cornazzani, 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 Alessandra Mara Cornazzani is held by other top lawyers in the same geographic and legal practice area.

Joyce Roysen is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Criminal Law. Joyce, who practices law in São Paulo, Brazil, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Joyce 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...

Head of the M&A, Banking and Services and Financial Transactions. Marcela graduated originally in Law in Public Business. 29 years of experience inclusive at golden circle law firms (both Brazilian and international), investment banks (in the front office, law department and as Compliance Officer ) and as head of the Law Department of one of the most efficent sustainable energy and alchool companies, with more than R$22 billion in debt transactions (debentures, LCIs, CRIs, notes, private ...