Machado Associados is a highly specialised law firm driven by service excellence and an intense client focus. The extensive experience of the founding partners in this area – in particular of José Maurício Machado, previously the managing partner of the tax department at a major international consulting and auditing firm – made it possible for the firm to grow and develop its support of clients needs, since the beginning of its activities in 1990.

Years later, Machado Associados has taken a comprehensive approach with the inclusion of other practice areas, without losing sight of its philosophy that the best team is better than the largest team. That is how the firm guarantees constant quality with agility, unconditional dedication and outstanding assistance to clients in achieving their business goals. These are the values that guide the firm’s professional performance.


Where we are

The firm is headquartered in São Paulo, Rio de Janeiro and Brasília, and also relies on correspondent law firms throughout Brazil, enabling Machado Associados to meet clients’ needs in all states.

Machado Associados also has a leading international profile, as demonstrated by the many international transactions the firm has conducted since its foundation. That is why Machado Associados is the only Brazilian law firm to be part of the WTS Global and LATAXNET networks. WTS Global, an international network of firms focused on tax, is recognised as one of the global leaders in this area and has a presence in more than 100 countries. LATAXNET, of which we are co-founders and managers, is an alliance with 22 top-notch firms, covering the whole Latin America.



Due to hard work and dedication, Machado Associados has built a solid, highly credible reputation among clients and peers alike. The firm has been consistently recognised by the most respected specialised publications, such as Chambers & Partners, IFLR1000, International Tax Review, Latin Lawyer, The Legal 500: Latin America, LACCA, WWL, and the Brazilian directory Análise Advocacia 500, as one of Brazil’s best law firms in the areas of tax, tax litigation, corporate, contracts, M&A, and labour and employment.

The firm’s partners have also received a plethora of international awards that confirm not only the knowledge and expertise of our professionals, but also the firm’s dedicated efforts to continuously improve and keep ahead of the latest trends that may affect clients.


main areas

Tax: Consulting related to all taxes levied in Brazil; transfer pricing rules; structuring of merger and acquisition transactions from a tax standpoint; international tax planning for the structuring of investments of global companies (including assistance for Brazilian companies in expanding overseas); international treaties to prevent double taxation; due diligence; and tax compliance review.

Tax litigation: Judicial and administrative tax litigation at all levels and involving all types of tax matters, including defences against tax assessments and lawsuits to challenge tax liabilities or aiming at the recovery of unduly paid taxes.

Corporate: Advisory on all legal aspects relating to foreign investors operating in Brazil and Brazilian companies investing abroad; incorporation of all types of legal entities; advisory on matters relating to shareholders’ rights, corporate governance, corporate disputes; and assistance in corporate reorganisations.

M&A: Participation in the negotiation and implementation of transactions involving the purchase and sale of companies, assets, establishments and/or lines of business; joint ventures; consortium agreements; silent partnerships; shareholder agreements; and performance of due diligence in all areas.

Compliance: Advisory in the structuring of compliance programmes; advisory in the interpretation of Brazilian laws and regulations about compliance and anti-corruption; preparation of policies and codes of conduct; internal training courses; review and customisation of foreign compliance policies in compliance with Brazilian laws; due diligence of suppliers; and the drafting, review and negotiation of agreements and documents concerning compliance and anti-corruption.

Contracts: Preparation, review and negotiation of contracts in general, involving Brazilian and foreign companies and/or individuals; assistance with the registration of foreign investments and loans with the Central Bank of Brazil; matters involving international transfers of funds; and interpretation of the Central Bank’s regulations.

Regulatory: Advice on compliance with rules of regulatory agencies; assistance with matters related to invitations to bid; administrative contracts; concessions and permits for construction work and public services; and public-private partnerships.

Real Estate: Preparation, analysis, and negotiation of agreements for the purchase and sale, lease and free loan of real estate and business condominiums, among others; and full assistance with real estate collaterals.

Labour and employment: Advice on the hiring, management, compensation and termination of professionals; compensation and benefits; equalisation of benefits; confidentiality and labour-related intellectual property covenants; unions; relocation of employees; foreign workers; international work; labour and employment compliance reviews; social security counselling; and labour and social security litigation.

Import and export: Advice in the customs area, encompassing taxes and duties, anti-dumping rights, special customs regimes, import and export control rules, international treaties and tax incentives; litigation on customs matters; and advisory on the application of transfer pricing rules and the inflow or outflow of funds from Brazil for the payment of imports and exports, including the analysis of the Central Bank of Brazil’s rules and requirements.

Oil and gas: Preparation, review and negotiation of agreements in the oil and gas industry; structuring, negotiation and implementation of consortium and partnership agreements involving players in the oil and gas industry; representation of clients before the National Agency of Petroleum (ANP); assistance to clients regarding compliance with regulatory obligations; assistance to clients for the legal qualification to participate in bidding rounds for blocks promoted by the ANP.


Av. Brig. Faria Lima, 1656
11th floor
01451-918 – São Paulo, SP – Brazil
Tel: +55 11 3819 4855
Rio de Janeiro and Brasília

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