Regina Céli Silveira Martins

Alexandre de Mendonça Wald holds a Bachelor Degree in Law from Cândido Mendes University (1984) and a Master of Law from University of Pennsylvania Law School (1986). Throughout his career, he has served as president of the UPenn Alumni Club in Brazil and is recognized among the most admired lawyers in various professional rankings, such as Latin Lawyer250, Chambers and Partners, Analysis Advocacy and The Legal 500.

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.

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...

Ana Cristina de Paulo Assunção is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Ana Cristina de Paulo, 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 Ana Cristina de Paulo 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.

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...

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...

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...

José Mauricio Machado is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. José Mauricio, 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 José Mauricio is held by other top lawyers in the same geographic and legal practice area.

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 ...