Department profile
Ulhôa Canto, Rezende e Guerra Advogados

Tax Litigation: Highly Regarded

Brazil Guide 2026 : Brazil

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Ulhôa Canto, Rezende e Guerra Advogados

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About

Provided by Ulhôa Canto, Rezende e Guerra Advogados

Its founders, Gilberto de Ulhôa Canto and Condorcet Rezende have contributed to the creation of the taxation system in force in the country. Gilberto de Ulhôa Canto was a key member of the Committees that were responsible for the drafting of the projects which resulted in the Constitutional Amendment no. 18/65 and the National Tax Code (Código Tributário Nacional -CTN). With more than 50 years, the CTN has never had any of its provisions declared unconstitutional.

Since then, with the renovation promoted by each generation of professionals, Ulhôa Canto remains as one of the key references in Tax Law in Brazil, representing clients in very complex issues before all the administrative and judicial court levels.

Ulhôa Canto acts, with priority, in the following areas:

Administrative and court proceedings before federal, state, and local government authorities, including:

    • Questions regarding the tax implications and tax benefits applicable to the oil industry;
    • Taxation of communication services and value added;
    • Taxation of transactions involving electric energy;
    • Taxation of the commercial and industrial sectors;
    • Taxation of financial and capital markets.

Chambers Review

Provided by Chambers

Tax Litigation: Highly Regarded - Brazil

Band 1

What the Team is Known For

Ulhôa Canto, Rezende e Guerra Advogados is a well-regarded firm with a tax litigation department that has experience defending companies in tax assessment disputes at both the administrative and judicial levels. The team has comprehensive expertise in handling contentious mandates relating to direct and indirect taxes such as PIS and COFINS and ICMS, as well as IRPJ and CSLL. It draws upon a strong corporate and M&A practice to represent clients in related tax litigation, such as cases arising from the issue of goodwill tax amortisation.

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Work Highlights

Provided by Chambers

  • Ulhôa Canto represented BTG Pactual in four administrative tax proceedings discussing the deductibility of paid goodwill tax from the IRPJ/CSLL calculation bases.

Strengths

Provided by Chambers

  • Ulhôa Canto is a firm whose service and availability make the difference. It's also very up to date on tax litigation discussions, delivering timely, high-quality work.

    Tax Litigation: Highly Regarded respondentBrazil

  • A cutting-edge firm with excellent lawyers and incredible service, Ulhôa Canto is among the company's key partners.

    Tax Litigation: Highly Regarded respondentBrazil

  • Ulhôa Canto's technical knowledge regarding procedural demands and the merits of tax disputes is very good. One can perceive an in-depth analysis of the jurisprudence applicable to the company's case as well as zeal in the conduction of the case, largely based on the firm's extensive experience in tax litigation.

    Tax Litigation: Highly Regarded respondentBrazil

  • Due to Ulhôa Canto's history and the seniority of its team, the firm has analytical knowledge of tax litigation issues from their very origins and through the ramifications that have occurred over the years.

    Tax Litigation: Highly Regarded respondentBrazil

Notable Practitioners

Provided by Chambers

  • Rodrigo Brunelli Machado
    Rodrigo Brunelli Machado

    Rodrigo Brunelli Machado

    Rodrigo Brunelli Machado is a practitioner with experience in tax assessments and infraction notices.

    • Rodrigo is an excellent partner who has experience in tax litigation matters.

      Tax Litigation: Highly Regarded respondentBrazil
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Ranked Individuals at Ulhôa Canto, Rezende e Guerra Advogados (1)

Brazil

Members

Provided by Ulhôa Canto, Rezende e Guerra Advogados

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