One of Brazil’s top Tax law firms, with comprehensive technical expertise of all the matters relating to tax and a deep understanding of customers' business. The experienced cross-functional team in its tax department (…) is able to deal with the most complex counsel and litigation matters.Chambers Latin America

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). It was through these enactments, that for the first time in the Brazilian law general principles and rules governing the legal relations between the tax administration and taxpayers were stablished. 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, participating in significant transactions in several business sectors and representing clients in very complex issues before all the administrative and judicial court levels.

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

  • Counsel on fiscal aspects relating to corporate reorganizations and company acquisitions, domestic and international tax planning and studies on specific tax issues in connection with several economy’s sectors, such as energy, telecommunications, oil and gas, infrastructure, project finance, capital and financial markets and overseas markets;
  • 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;
  • Administrative counsels and requests for special regime in the 3 areas of the Federation (federal, state and municipal);
  • Identification, analysis and applications for special tax treatment applicable to the activities developed by its clients; and
  • Assistance in the analysis of bills and normative rulings aiming at promoting the best accommodation of the rules integrating the Brazilian Taxation System.