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What the team is known for Prestigious tax boutique earning the highest of praises for its impressive track record handling sensitive contentious mandates. Remains a first port of call for both domestic and foreign companies in need of representation before the Administrative Council of Tax Appeals (CARF) and judicial courts at all levels. Distinguished team remains at the forefront handling direct taxation issues, in particular income tax matters, with notable capabilities also in indirect taxes issues such as ICMS. Further expertise advising its client roster on international tax matters.

Strengths An impressed client commends: "Mariz De Oliveira is by far the best firm I've worked with in the tax area. The work provided by their team is very thoughtful and has superior quality when compared to other competitors in the market."

Another interviewee adds: "The team of practitioners has great synergy and demonstrates interest and enthusiasm in the work, providing an excellent client service." 

Work highlights Assisted Kimberly-Clark with a temporary injunction challenging IRPJ and CSLL tax debts derived from the tax amortisation of the goodwill paid in the acquisition of its Brazilian subsidiary.

Notable practitioners


Bruno Fajersztajn
regularly advises on direct tax mandates and fiscal planning. A commentator says: "He is a highly skilled lawyer, very well known and respected within both professional and academic settings." Sources are also quick to praise his soft skills: "Bruno is very available and offers a client-oriented service," compliments one interviewee, while another highlights that "he is seen representing clients in important cases before CARF."

"Excellent" partner and professor
Elidie Palma Bifano
draws upon over 40 years' experience to advise national and multinational companies on tax issues arising from corporate reorganisations as well as tax planning. One source considers that "she is a national point of reference," while another adds: "Elidie boasts prestige and recognition."A clients appreciates: "She is a very objective professional with a business-oriented approach to problems and innovative ideas."


João Francisco Bianco
enjoys an excellent reputation in connection with his all-round tax practice. A peer endorses: "Bianco is not only experienced in administrative litigation and legal opinions, but also respected before judicial courts and within the academic sphere." He maintains a renowned consultancy practice advising on fiscal issues arising from acquisitions. A commentator hails: "He takes part in important discussions involving direct taxes,"while another source concludes: "He is very active representing clients before CARF."

Up-and-coming partner
Ramon Tomazela Santos
joins the rankings following positive endorsement of his skills issuing legal opinions covering international tax law issues. A satisfied client confirms: "He is a super intelligent lawyer who provides clients with very good service using clear business language,"while another source adds: "He draws upon an excellent legal knowledge."

Pre-eminent star individual
Ricardo Mariz de Oliveira
receives plaudits for his remarkable multidisciplinary tax practice. He boasts undeniable expertise assisting clients with both advisory and litigation mandates, with a source highlighting that "he is particularly well recognised and active in cases before the administrative sphere." An impressed interviewee claims: "He is an authority in the field of income tax," while another commentator states: "Ricardo is a very respected figure," adding: "He is a point of reference and the main name in tax law within Brazil."

Distinguished senior statesman
Roberto de Siqueira Campos
continues to enjoy the highest of praises due to his longstanding contribution to the area. One interviewee attests: "Roberto draws upon over 50 years of expertise in this area. He is a great and very knowledgeable practitioner."Another impressed interviewee claims: "He is an exemplary professional who is highly specialised in indirect taxes with particular focus on ICMS matters."