This content is provided by Ulhôa Canto, Rezende e Guerra Advogados.

Senior Partners: Condorcet Rezende, João Dodsworth Cordeiro Guerra, Carlos Alberto Alvahydo de Ulhôa Canto
Executive Board: Aloysio Meirelles de Miranda Fo, Antonio Carlos Garcia de Souza, Guilherme Rezende, Luiz Felipe Carvalho, Marcelo Fonseca, Isabel Lustosa, Eunyce Faveret, Christian Canto, Luís Claudio Pinto, Daniel Soares, Rubem Perlingeiro, Humberto Sanches, Rodrigo Brunelli, Mariana Jatahy, Marcelo Santos, Alisson Carvalho, Fernanda Freitas, Paula Costa, Pedro Ulhôa Canto, Tatiana Carvalho, Pedro Chueiri
Number of partners: 100
Languages: Portuguese, English, French, Spanish

Firm Overview:
Ulhôa Canto, Rezende e Guerra - Advogados (Ulhôa Canto) is a Brazilian firm dedicated to business law. Since its foundation in 1959, Ulhôa Canto has been assisting in drafting tax bills and administrative directives going back to the Brazilian Tax Code itself. The firm is acknowledged as one of the most traditional law firms in Brazil and holds a prominent position among corporate law firms. By combining this tradition with a commitment to providing innovative solutions to its clients, Ulhôa Canto has achieved precedent-setting judicial and administrative decisions in many different sectors and has taken part in some of the most relevant business transactions that have occurred in Brazil in recent years. With a presence in Rio de Janeiro and São Paulo, the firm does not aim to be the largest law firm measured by number of lawyers, but to help its clients with their most challenging matters. To do so, the firm hires the very best law school graduates, the majority of which take postgraduate studies in top law schools in the US or Europe and work abroad as foreign associates. The firm promotes lawyers to partner based on merit and entirely from among its own associates. The result is a partnership with a cohesive perspective and a strong culture of excellence and meritocracy, comprised by a selective group of lawyers that can offer in-depth and original solutions.

Practice Areas
Corporate, M&A & Capital Markets
Financial Market
Infrastructure & Project Finance
Administrative Law
Electric Power
Oil & Gas
Mining & Steel
Environmental Law
Real Estate
Entertainment & Sports
Litigation & Arbitration
Estate & Succession Planning
Venture Capital & Start-Up

Main Areas of Practice:
The firm’s legal practice is diversified and mainly focused on tax, corporate (including M&A, venture capital and compliance), and administrative law, as well as on oil and gas, electric power, and litigation and arbitration.

Tax law is Ulhôa Canto’s most traditional and recognised area of practice. This expertise has led Ulhôa Canto to provide legal assistance in the drafting of tax bills and administrative directives. Ulhôa Canto’s performance has been outstanding in tax litigation, especially before the Federal Supreme Court, where some of the many legal disputes handled by Ulhôa Canto have become important leading cases in Brazilian case law. The firm provides tax consulting services in general, including review of the tax aspects involved in corporate reorganisation and company acquisitions, drafting of legal opinions, implementation of tax planning, administrative and judicial tax litigation before Federal and State courts and Municipal boards, legal advice on the drafting of requests for advance rulings and for taxation under special rules and on the negotiations with public authorities in order to obtain tax incentives, whether for investments in a certain geographical region or based on the client’s economic activity.

Corporate, M&A & Capital Markets:
The firm’s practice in corporate law and capital markets comprises all aspects of business law, providing complete assistance to its clients. The work performed by Ulhôa Canto in M&As and in corporate restructuring, whether or not related to tax planning, is one of the firm’s highlights not only due to the number and diversity of the transactions in which it has provided legal advice during the last decades, but also due to the innovative solutions proposed.

Estate & Succession Planning:
Ulhôa Canto harbours a widely recognised wealth planning practice, which handles succession and estate planning, relocation of individuals from Brazil to other countries, and complex asset-holding-structures for family governance. Ulhôa Canto is currently one of the leading firms in this sector.

Infrastructure & Project Finance:
Ulhôa Canto has been very active in this area, providing its clients (lenders, sponsors or borrowers) with legal assistance in several project finance transactions involving the implementation and development of infrastructure projects, especially in the oil and gas, telecommunications, electric power, petrochemical and steel and iron sectors.

Electric Power:
Ulhôa Canto has been very active in this field for the past years. Besides having legally advised the Brazilian Federal Government on the restructuring of the energy sector, Ulhôa Canto has advised clients regarding various aspects of this field including regulatory, tax, contractual and litigation matters, with strong practice before the regulatory agency of the sector. Ulhôa Canto is, nowadays, one of the leading firms in this sector.

Venture Capital:
The firm advises founders, startups, and VC funds in connection with the formation of international corporate structures, financing rounds, and divestment routes.

The firm advises on the implementation and review of policies and internal rules, compliance due diligence, and identification of non-conforming practices in the corporate environment.

Oil & Gas:
Ulhôa Canto has provided legal assistance to domestic and international companies operating in the oil and gas sectors since the 1970’s and has been at the forefront of several projects that encompass all phases of the oil and gas economic chain, including specific regulatory and tax matters.

Litigation & Arbitration:
Spearheaded by seasoned partners who constantly act as specialists in topics covered by Brazilian legislation before international courts (amicus curiae), the firm’s litigation and arbitration area provides legal counsel to domestic and overseas clients in alternative dispute resolution proceedings before key courts both in Brazil and overseas.

The firm has a vast and diverse clientele formed by Brazilian and foreign individuals as well as companies operating in Brazil and abroad, from all segments of the economy.