Sandra Mara Rosetti De Paula

Bárbara Moreira is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Bárbara, who practices law in São Paulo, Brazil, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Bárbara 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.

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...

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...

Founding partner of Oliveira e Olivi and technical head of the tax area with vast experience and several distinctions for his excellent strategic capacity. He is recognised as one of the best tax lawyers by ITR World Tax 2025 and in the Oil & Gas sector by Análise Advocacia, important national and international publications. A lawyer since 2003 and founding partner of Oliveira e Olivi, Dr Gilberto Olivi specialises in tax law issues. With a law degree from the Toledo Teaching Insti...

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.

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...

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.

Fernando Villela de Andrade Vianna is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law and Litigation. Fernando, 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 Fernando 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...