Osvaldo Sammarco

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...

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...

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.

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.

Fernanda Botinha Nascimento is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Fernanda Botinha, who practices law in São Paulo, Brazil, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Fernanda Botinha 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...

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...

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...

Luciana Arduin has over 20 years of experience, with a professional practice focused on labour and employment law. She is highly specialised in defending clients from the banking, civil construction, and telecommunications sectors in complex labour lawsuits, particularly those involving high-level executives. She holds an undergraduate degree in Law from Mackenzie Presbyterian University and a postgraduate degree from the Pontifical Catholic University of São Paulo (PUC-SP). Early in h...

Priscila Regina is a junior partner at the firm. She specialises in tax litigation and consultation, working closely with Fernando Loeser. Priscila has experience handling direct and indirect taxation matters in all court levels, including administrative and judicial cases. Some of the sectors her clientele comes from are the cosmetics, food and beverage and heavy industry. Priscila has been recognized since 2020 by Best Lawyers Brazil as a benchmark in the field of tax professionals. In addi...