Osvaldo Sammarco

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...

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.

O Sr. Lopes tem 30 anos de experiência em lidar com disputas empresariais e é reconhecido por publicações especializadas nacionais e internacionais como um dos mais importantes advogados brasileiros. Atuou em casos complexos de arbitragem e contencioso judicial, moldando negócios nas áreas de infraestrutura, serviços financeiros, direito societário, reestruturação de dívidas e contratos comerciais. Segundo o The Legal...

CAMILA DA MOTTA PACHECO ALVES DE ARAÚJO Partner Office: São Paulo Email: caraujo@araujopolicastro.com.br Dir. phone: (55) (11) 3049-5745 Areas of Practice Corporate, Infrastructure, Regulatory and Administrative Law, Energy, Intellectual Property and IT and International Trade. Languages Portuguese and English. Education Bachelor of Laws (LL.B.) at Universidade de São Paulo Law School – USP (1987); Master of Comparative Jurisprudence (MCJ) from New York University S...

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...

Mariana is the Managing Partner and Head of Corporate and M&A at Leite, Tosto e Barros Advogados, bringing over two decades of experience in Corporate Law, Mergers & Acquisitions, Governance, Compliance, and Data Protection. As Managing Partner, she leads the firm’s strategic direction and ensures operational excellence across finance, IT, marketing, and administration—combining leadership vision with technical and business precision. As Head of Corporate and M&A, Mari...

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...

Arnoldo Wald Filho holds a Bachelor Degree in Law from Cândido Mendes University (1986) and a certificate in Advanced Mediation from Harvard Law School (2017). He is currently Federal Counsel of OAB São Paulo, President of the Institutional Relations Commission of OAB/SP, President of the Center for Mediation and Arbitration of the Portuguese Chamber of Commerce in Brazil and arbitrator of the Ciesp/Fiesp and FGV Chambers. Since 1986, he is Honorary Consul of Monaco in Brazil. Fo...

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...

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