Paula Guena Reali Fragoso

José Luis Finocchio Junior is a top attorney recognized by Best Lawyers in the practice area(s) of Insolvency and Reorganization Law. José Luis, who practices law in Campinas, Brazil, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which José Luis is held by other top lawyers in the same geographic and legal practice area.

Odel Antun is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Criminal Law. Odel, 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 Odel is held by other top lawyers in the same geographic and legal practice area.

Hamilton Dias de Souza is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Hamilton, who practices law in São Paulo, Brazil, has been recognized since 2010. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Hamilton 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.

Sylvio Fernando Paes de Barros Jr. is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation and Litigation. Sylvio Fernando, 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 Sylvio Fernando is held by other top lawyers in the same geographic and legal practice area.

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.

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...

Júlio de Oliveira has acted in many significant tax proceedings relating to direct and indirect taxes as well as taxes levied on the payroll, in addition to rendering consulting services to large domestic and international companies. He is part of several committees and associations made up of companies that seek to improve the Brazilian tax system. He holds a Master of Laws and a PhD in tax law from Pontifícia Universidade Católica de São Paulo (PUC/SP). He is a p...

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...

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).