Brazil Guide 2026 : Brazil
Ranked Individuals
Provided by Chambers
Ayres Westin Advogados is a law firm with a tax litigation department advising clients from the food and beverage, pulp and paper, and technology industries on judicial and administrative tax disputes. The team has experience in mandates involving a range of municipal, state and federal taxes, including IPTU, ICMS and IRPJ. It has additional capabilities in handling social security and third-party contribution mandates.
Provided by Chambers
Ayres Westin represented Bem Brasil Alimentos in lawsuit seeking to exclude presumed ICMS credits from the IRPJ/CSLL calculation base.
Provided by Chambers
Ayres Westin's ability to deliver practical solutions, not just legal theories, sets them apart. Their analyses always come with clear and applicable paths, which greatly speeds up our decision-making.
Ayres Westin has a team of highly skilled trained and attentive tax litigation professionals who understand the client's problem. Furthermore, the partners are personally involved in the issues and provide direct support, which distinguishes the firm's practice.
The firm stands out for its technically sound arguments, procedural consistency, and a unified strategic vision for both tax litigation and advisory matters. Ayres Westin has a track record of delivering impressive results in high-impact cases for us.
Provided by Chambers
Fernando Westin Marcondes Pereira is able to handle both judicial and administrative tax mandates. He is acquainted with issues concerning high courts and those that involve corporate taxation.
Extremely technical, committed and reliable, Fernando Westin Marcondes Pereira stands out for his deep legal knowledge and strong analytical capability, always working in a close, practical and available manner, including on the most complex matters.
Extremely professional, Fernando Westin Marcondes Pereira treats all cases with the same level of commitment and is always willing to support the client, providing guidance in the best possible way and in full compliance.
Fernando Westin Marcondes Pereira's strength lies in his strategic view of litigation in cases involving decisive tax theories.
Fernando Westin Marcondes Pereira is a hands‑on partner who earns client loyalty not only through his knowledge, but above all through his personal involvement, availability and commitment to delivering the best in every matter entrusted to him.
An excellent and highly qualified professional, Fernando Westin Marcondes Pereira is able to address the company’s problems and provide appropriate solutions based on the company’s perspective.
Gilberto Ayres Moreira is a lawyer holding tax expertise in dealing with disputes relating to direct and indirect taxes, such as ICMS.
Gilberto Ayres stands out for the clarity, objectivity and precision of his analyses. He has an exceptional ability to simplify complex issues, provide legal certainty with pragmatism and support decisions in a very direct manner.
Gilberto Ayres Moreira has strong negotiation skills with regulators and partners, can connect legal issues to business impact, suggests alternatives that optimise costs and reduce risks, and benchmarks practices from other companies to add value.
Working primarily in advisory matters, Gilberto Ayres Moreira is always highly technical and brings a perspective focused on compliance, opportunities and clients.
With impressive legal knowledge, Gilberto Ayres Moreira also brings technical expertise across several different business sectors.
Tax Litigation: Highly Regarded
Tax Litigation: Highly Regarded
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