Our multidisciplinary team assures the client high quality legal and advisory services which, in addition to a customized support and aligned with the business, produces great satisfaction with the results. Our commitment is not only to achieve these results, but also to surpass expectations.
Between all of our offices, our firm has a combined staff of more than 800 professionals including lawyers, advisors, interns and paralegals, and we all incorporate in our daily practice the firm’s main objectives: service excellence and the client’s satisfaction.
Learn more about our partners who are responsible for the firm’s management and strategy. They share their expertise to reach the solution that our clients need with the qualified support that they deserve.
Martinelli is the founding partner of Martinelli Advogados and chairman of its Executive Committee. His main practice areas are Tax, Tax Litigation, Corporate and M&A. Martinelli is specialized in Tax by University of São Paulo (USP) and has 35 years of experience. Martinelli is currently Chairman of the ACIJ - Associação Empresarial de Joinville - a business association encompassing large companies in the third industrial hub of the South of Brazil and is a board member of several Brazilian companies. He is also member of the arbitration chamber at the FIESP and the CIESP - the biggest industry representative entities in Latin America. He was honored with the title of Cavaliere della Ordine della Stella della Solidarietà Italiana by the Italian Government. He is fluent in Portuguese, English and Italian.
THE REASON WHY WE ARE HERE
Since the foundation of Martinelli Advogados, we can say what binds us to our clients is sort of family-style relationship. Our firm sprang from the request of one of these clients who, dissatisfied with the support provided by their attorneys-in-fact at the time, decided to hand us all their cases. That is how Martinelli began: with two lawyers. Although the mission of providing this client with an exceptional legal service while arranging the full structure of a law firm was not easy, everything went very well. We opened the firm, the client received excellent support, and our successful story began.
In more than seventeen years of existence, we have never, ever, stopped caring about our clients. Your satisfaction is our commitment, and your satisfaction is the indicator for all of our decisions, be it in improving the services we provide, opening new offices, implementing new activities and areas of practice, or in perfecting our technical staff. And that is how we plan to continue. Our clients are our bosses, and we want to retain their business.
On the other hand, we know we can only offer our clients excellent support when our partners, lawyers and advisors are also satisfied and opt for Martinelli as their professional choice. That is why we use our efforts in training, qualifying and searching for talent that further prioritizes loyalty. We face many challenges: economic and political crises that every now and then hit the market and must be assimilated and overcome; the loss of professionals who, still in their qualification stages, lose their patience and leave to start their own business; and, above all, the lack of good professionals in the market, especially professionals who understand market’s law practice. However, the most important thing is to always keep our eyes wide open and sharp, since opportunities often knock only once. We want to continually progress and must therefore not miss them.
When we set our business vision in the course of our first strategic plan, it was clear to us that we wanted to be recognized among the 10 largest and best law firms in Brazil within 10 years. It meant we would have to work really hard, as it was a bold task for a firm that started with only a few cases and two lawyers. Nevertheless, things are easier when you have leadership, strong will, partners with entrepreneurial spirit, and a motivated team, focused and adhering to the firm’s philosophies. We rolled up our sleeves and worked hard. We are especially fond of eager, avid professionals, with a real passion for the business. These are essential to any organization–they make all the difference.
We strive to be renowned; however, it is not a one-sided process, since someone must express their approval and appreciation for the service provided. That is the reason for our diligence, which arises from a combination we always keep in mind: excellence in the service provision and the client’s satisfaction.
The result of it all? To be among the 10 largest and best law firms in Brazil since the first edition of the yearbook Os Mais Admirados do Direito–which is a direct recognition by our clients and the market, as officers of the 1,000 main companies in Brazil participated in the survey. We are very proud of Martinelli Advogados’ prominent position. Nevertheless, we are aware that none of this would be possible if it were not for the unconditional support we received and for the great relationships we have had with our clients and with the entire professional team of lawyers and tax advisors through all these years. We hereby reinforce our commitment to the incessant pursuit that Martinelli should remain a pleasant place to its partners, colleagues, and clients, as well as our commitment to their future.
On behalf of the whole Martinelli Advogados team, we thank you all.
João Joaquim Martinelli
Juliana is the CEO of Martinelli Advogados, has been with the company since 1997 and is a member of its Executive Committee. In more than two decades advising companies from various segments of the economy, both privately held and publicly traded companies, she has represented clients in M&A deals and other corporate local and cross-border transactions. She also has long term experience in corporate restructuring, improvement of corporate governance, succession and asset planning and in high complexity corporate related matters. Juliana’s education includes a Master’s degree in Economic and Social Law and specialization in International Contracts by the Catholic University (PUC/PR) and the Leading Professional Service Firms program in Harvard Business School. She has been consistently recognized by Chambers Latin America and by Análise Advocacia 500 as one of the most admired Corporate lawyers in Brazil. She is fluent in Portuguese and English.
Goularte is a senior partner in Tax/Tax Litigation area, has been in Martinelli Advogados since 1998 and is a member of its Executive Commitee. Besides Law, he is also graduated in Agricultural Engineering, which provides him special skills in dealing with the Agribusiness sector. He holds post-graduation in Tax Law from the Brazilian Tax Studies Institute – IBET and the Public Prosecutors School – ESMP. Goulart has carried out numerous projects involving tax matters, such as direct and indirect tax consultancy, tax litigation (both judicial and administrative), tax planning and reorganization, M&A, monetization of credits, tax reviews focusing in compliance and tax burden reductions, among others, in a broad variety of sectors and industries, in particular automobile, agroindustry, food & beverages, pharmaceutical, mining, construction, real estate, retail and chemicals. Goularte has joined as a member the board of several Brazilian companies. He is fluent in Portuguese and Spanish.
Denise is a senior partner in Tax/Tax Litigation area and has been in Martinelli Advogados since 1997. She has an extensive experience in advising clients on a wide range of municipal, state and federal tax matters, representing Brazilian and international clients in administrative and court proceedings in various states in Brazil. Denise is a highly skilled professional engaged in several important and leading tax cases before the CARF (Brazilian Administrative Council of Tax Appeals), the TIT/SP (São Paulo State Tax Tribunal) and the TAT/SC (Santa Catarina State Tax Tribunal). Her practice also includes tax recovery programmes (REFIS) and tax leniency programmes. Besides Law, she has a degree in Accounting and is post-graduated in Business Management by the FGV. She also performs strategic coordination in the activities of the Martinelli Solidarity Institute.
Oseas is a senior partner in Tax/Tax Litigation area and has been in Martinelli Advogados since 1998. Oseas is highly specialized in the recovery of taxes from the Brazilian Federal and the State revenues, being the head of a very specialized team that provides an assessment of the company’s operation aiming at finding opportunities for tax optimization and recovery. For over 20 years, Oseas has assisted clients in a broad variety of sectors and industries with special focus in automobile and related suppliers. He also provided services to companies in the agroindustry sector, food & beverages sector, chemicals among others. He has a post-graduation in Corporate Law by the Federal University of Parana (UFPR) and post-graduation in Tax Law and Procedures by the Catholic University – PUC/PR.
Patrícia is a senior partner in Civil Law and Commercial Contracts area and has been in Martinelli Advogados since 2007. She has an extensive experience representing clients in corporate and commercial disputes, on cases before courts in all instances and in various Brazilian states. Her practice includes advising clients in highly complex matters involving Contract Law, Civil litigation and Consumer relations. Patricia’s education includes a Master’s degree in Economic Law by Gama Filho University (RJ), specialization in Corporate Law by FGV/RJ and in Consumer Protection by the Magistrates Superior School (EMERJ-RJ). She is fluent in Portuguese and English.
Rodrigo is a senior partner that has been in Martinelli Advogados since 1998 and is regional practice group Leader for legal due diligence and M&A transactions. His main activities are Advisory and Consultancy with emphasis on Business and Tax Law. He is specialized in Business Management by FAE and has an LL.M in Business Law by FGV/RJ. He developed highly skills in due diligence related to M&A at the FGV/RJ and in Leadership development at the Dom Cabral Foundation. He was recognized by Chambers Latin America. Rodrigo is also responsible for important client’s management as well as coordinating M&A processes. He also performs strategic coordination in the activities of the Martinelli Solidarity Institute and support in decision-making by the board of directors. In addition to Martinelli, he is a board member in several clients. He is fluent in Portuguese and English.
Tiago is a senior partner in Tax/Tax Litigation area and has been in Martinelli Advogados since 2005. He is also regional practice group Leader for tax and corporate issues in Minas Gerais and Rio de Janeiro. Tiago has extensive experience advising large companies in numerous projects involving tax matters, such as direct and indirect tax consultancy, tax litigation (both judicial and administrative), tax planning and reorganization, M&A, monetization of credits, tax reviews focusing in compliance and tax burden reductions, among others, in a broad variety of sectors and industries, in particular mining, agroindustry, construction, real estate, retail and chemicals. He is fluent in Portuguese and English.
Carlos Amorim is a senior partner in Tax Litigation area and has been in Martinelli Advogados since 2002. He is strongly focused in tax litigation, with special dedication to work before the Brazilian Superior Courts, such as the Supreme Court and the Superior Court of Justice. Besides that, Amorim the partner responsible for participating, collecting and informing other partners about administrative and judicial rulings. He is specialized in Tax Law by the Brazilian Tax Law Institute (IBET) and in Public Law by the Magistrates Superior School (EMERJ-RS). Amorim is fluent in Portuguese and English.
Roberto is a senior partner focused in cross-border issues related to International Trade, Customs, Banking and Finance and has been in Martinelli Advogados since 2001. He also has a degree in Business Management and International Trade from Federal University of Paraná (UFPR), specialization in International Business and a Masters’ Degree in International Relations at the Federal University of Santa Catarina (UFSC), specialization in American Law at the University of California - Davis (2016) and is an LL.M. in Law and Finance by the ILF at the Göthe Universität in Frankfurt (2018). Roberto worked in the Brazilian Mission at the WTO in 2006 and was ranked by the Análise Advocacia 500 as one of the best international trade lawyers in Brazil. He has assisted numerous international projects for Brazilian and multinationals investing in Brazil. He currently provides assistance to venture capital firms, startups and companies in the technology sector.
Priscila is a senior partner focused in tax litigation and has been in Martinelli Advogados since 1997. She has a strong background in tax litigation representing Brazilian and international clients. Due to her strong experience in court proceedings in various states in Brazil she is currently managing the regional practice group for tax litigation in Santa Catarina. Priscila is a highly skilled professional engaged in several important and leading tax discussions before the Supreme and Superior courts, with significant results. Priscila has a postgraduate course in Tax Law by the FGV/SP and is also member of the Board of the Martinelli Solidarity Institute, performing strategic coordination in the activities of the Social arm of the firm. Priscila is fluent in English.
Bruno Davis is a senior partner dedicated to tax and to the tax litigation department and has been in Martinelli Advogados since 2006. He is also regional practice group leader for tax and corporate issues in the state of Minas Gerais. Davis holds a degree in law (PUC/MG – 2004) and accounting (FUMEC – 2010), and a post-graduation in tax law (Milton Campos – 2005). Prior to joining Martinelli’s team, Davis had 6 years of experience at one of the big four auditing companies, with extensive experience advising large and multinational companies in strategic projects involving tax issues, such as direct and indirect tax consultancy, tax planning and reorganization, M&A, recovery of credits, tax reviews focusing in compliance and tax burden reductions, tax litigation (judicial and administrative), among others, in a broad variety of sectors and industries, in particular mining, agroindustry, food and beverage, retail and pharmaceutical. He is fluent in English.
Cintia is a senior partner dedicated to tax and to the corporate/M&A areas, and has been in Martinelli Advogados since 2013. Cintia has been advising companies from various segments of the economy for more than two decades and has represented clients in M&A deals and other local corporate transactions. She is responsible partner for coordinating M&A procedures in the state of Paraná and has long-term experience advising large companies in strategic projects involving tax issues, tax planning and corporate restructuring as well as in the improvement of corporate governance and in high-complexity corporate-related matters. Besides law, she is also graduated in Accountancy and holds post-graduation in financial accounting and auditing (FURB/SC) and has an L.LM in tax law (FGV/RJ).
Ramiro is a senior partner focused in the banking and finance department. He has been in Martinelli Advogados since 2006. Ramiro holds a degree in law by the Catholic University of Pelotas (UCPel – 2005) and is strongly focused in M&A and Project Finance, with special dedication before development banks and agencies projects in Brazil. Ramiro is also responsible for the management of the office in the state of Rio Grande do Sul in which the Firm currently has 140 professionals. He is currently dedicated to get Human Resources management skills in Harvard and also in Insper/SP. Ramiro is fluent in English.
Ricardo is a senior partner dedicated to tax and to the corporate/M&A areas, and has been in Martinelli Advogados since 2004. Besides holding a bachelor degree in law by Unoeste, Ricardo holds a postgraduation degree in Civil Law (Family and Succession) and Civil Law Litigation procedures by Centro Universitário de Maringá. He also has a specialization in Business Management by FGV/SP and Tax Law by the Universidade Estadual de Maringá. He has also attended Agribusiness courses at Insper/SP. Ricardo was a university professor of Constitutional Law, Tax Law and Political Rights classes at the Sólon courses in Maringá-PR, from 2002 to 2004, and for Family Law at the UEM in 2004. He is the responsible partner for coordinating M&A procedures in the state of Paraná. Ricardo has been ranked as one of the most admired attorneys at the Análise Advocacia 500 for several years.
Graduado em Direito pela UNESP e pós-graduado em Direito Tributário pelo IBET, com LL.M em Direito Tributário e em Direito Societário pelo INSPER. É bolsista da Fundação Lemann para a Universität St. Gallen (Suíça) e mestrando em Direito Tributário pela FGV. Atua na área de Contencioso Tributário do Martinelli Advogados desde 2015, e faz parte do time de gestores do nosso escritório em São Paulo. Membro da Ordem dos Advogados do Brasil em: São Paulo, Distrito Federal, Minas Gerais e Rio de Janeiro
Graduada em Direito pela PUC/RS e pós-graduada em Direito Tributário pelo IBET, com MBA em Finanças e Controladoria pela FGV. Cursa MBA Executivo Internacional em Liderança e Gestão na Saint Paul Escola de Negócios. Atua no Martinelli desde 2011, com ênfase na área de Gestão de Ressarcimento, e é uma das integrantes do time de gestores do Martinelli em São Paulo.Membro da Ordem dos Advogados do Brasil em: Rio Grande do Sul, São Paulo, Distrito Federal, Minas Gerais e Rio de Janeiro
Graduado em Direito pela Univille e especialista em Direito Tributário pelo IBET, com MBA em Gestão Tributária pelo Fipecafi. Entrou no Martinelli em 2008 como estagiário, e hoje atua na área tributária. Além disso, também é um dos gestores das operações do escritório em São Paulo. Membro da Ordem dos Advogados do Brasil em: Santa Catarina, São Paulo, Distrito Federal, Minas Gerais e Rio de Janeiro
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