Rafael Villar Gagliardi

Mário Luiz Oliveira da Costa is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Mário Luiz, who practices law in São Paulo, Brazil, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Mário Luiz is held by other top lawyers in the same geographic and legal practice area.

Douglas Guidini Odorizzi is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Douglas, who practices law in São Paulo, Brazil, has been recognized since 2014. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Douglas is held by other top lawyers in the same geographic and legal practice area.

Marcelo Hilal is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Marcelo, 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 Marcelo is held by other top lawyers in the same geographic and legal practice area.

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...

Eduardo Dotta is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Eduardo, who practices law in São Paulo, Brazil, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Eduardo is held by other top lawyers in the same geographic and legal practice area.

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.

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...

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.

Mariana Tavares Antunes holds a bachelor’s degree in law from the Pontifical Catholic University of São Paulo (PUC-SP) and is a member of the São Paulo Lawyers Institute (IASP). She attended the Advanced Mediation Workshop: Mediating Complex Disputes, of the Harvard Negotiation Institute (HNI), in 2017.

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...