Roberto Timoner

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.

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

Fabiana Fittipaldi Morade is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Fabiana, 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 Fabiana is held by other top lawyers in the same geographic and legal practice area.

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 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.

Fernanda Pereira Leite is a top attorney recognized by Best Lawyers in the practice area(s) of Non-Profit / Charities Law. Fernanda, 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 Fernanda is held by other top lawyers in the same geographic and legal practice area.

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...

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...

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.