About LBMF LBMF | BARBOSA & FERRAZ IVAMOTO ADVOGADOS
As a natural result of its partners' experience, the firm
was founded by partners LuĂs Alexandre Barbosa and
has already established its reputation in assisting
MĂ´nica Ferraz Ivamoto, attorneys specializing in tax,
domestic and international clients operating in
corporate and customs law with previous work experi-
several different markets (automotive, telecom,
ence in renowned law firms with significant presence
service providers, credit and debit card administra-
in the local and international markets.
tors, educational institutions, importers and exporters of various sectors, investment funds, financial institu-
Both partners and their teams share a special view of
tions, logistics and transportation firms, information
the practice of law which is quite common in the inter-
technology, e-commerce, computer equipment
national market, but, in the Brazilian legal market is
distributors, retailers, etc.) always working with the
still incipient and evolving: this is the so-called "busi-
highest standard of quality service to exceed clients'
ness law practice".
most demanding requirements.
This represents a different vision of the practice of law
LBMF is located in one of the most important
which is not limited to the mere practice of the
business centers in the neighborhood of Itaim Bibi, in
various areas of Law, but, rather, presupposes the
the city of SĂŁo Paulo, and counts with a dynamic
strategic application of different segments of the
team prepared to render legal services with the high-
practice of law so as to help our clients in the development
est standards of technical excellence.
and improvement of new businesses and projects, guided at all times by our commitment to quality and expeditiousness, without losing sight of ethics and transparency in providing practical, efficient and commercially viable solutions for all law-related problems submitted to us.
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Practice Areas TAX LAW
• Tax consultancy in tariff classification questions and tax and customs matters;
LBMF provides legal assistance to clients by analyzing the direct and indirect tax implications, especially in regard to the following: • Mergers and acquisitions; • Formation of joint ventures; • International taxation; • Transfer pricing; • Tax planning; • Federal, state and municipal tax incentives; • Qualifying for special tax regimes; • Submission of tax consultations; • Due diligence; Our firm represents the interests of clients vis-à-vis the Courts of Law and Administrative Authorities, including the following services: • Drafting and follow-up on administrative statements of defense filed against tax assessment notices issued by the Federal, State and Local governments; • Filing several types of legal action regarding tax matters such as actions for writ of mandamus, actions to annul tax debts, motion to stay execution in tax cases; etc., at all levels.
CUSTOMS LAW
• Drafting and follow up on administrative statements of defense filed against tax assessment notices issued by the Federal Government in regard to customs matters; • Filing all types of legal actions involving customs matters.
CORPORATE LAW In addition to tax and customs law, LBMF assists clients in routine business activities, such as: • Organization, modification and corporate restructuring also with a view to reducing the tax burden; • Foreign investments in Brazil; • Representation of clients in general meetings; • Partnerships and joint ventures; • Legal audit for corporate operations.
OTHER PRACTICE AREAS
LBMF also provides legal services relating to the identification, study and analysis of various matters involving Customs Law, such as: • Special tax regimes (Drawback, 'Repetro', Temporary Admission, Bonded Warehouse, 'RECOF', etc.); • Tariff classification of goods;
LBMF is integrated with other renowned law firms whose members have the same level of qualification and are dedicated to the prompt providing of services of technical excellence in the other areas of business law.
• "Ex tarifários" [reduction of import tax for specific products]; • Special regimes applicable to imports in certain States;
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Our Clients
A
s a result of its partners’ experi-
• Automotive;
ence, the firm has already established its reputation in assisting domestic and international clients operating in several different markets, including::
• Telecom service providers; • Credit and debit card administrators and related markets; • Investment funds and financial institutions; • Importers and exporters of various sectors; • Logistics and transportation firms; • Computer equipment manufacturers and distributors and related markets; • IT companies; • Educational institutions; • Foundations and other non-profit organizations; • Infrastructure; • Beverages; • Family businesses.
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Members Luís Alexandre Barbosa Luís Alexandre Barbosa is the partner responsible for
sidade Católica de São Paulo (PUC/SP).
the tax practice, with wide experience in mergers
He is also a visiting professor of Fundação Instituto de
and acquisitions and joint ventures, and also in
Administração (FIA), an entity associated with the
international tax planning.
Universidade de São Paulo (USP) for the undergraduate course in Tax Law and Tax Planning for Business
In more than 14 years of experience, he has developed
Administrators offered by such institution.
his career in taxation in two of the most renowned law firms in Brazil (Felsberg, Pedretti, Mannrich Advogados and Demarest e Almeida), where he worked on
BACKGROUND
cases involving the so-called 'direct' taxes (IRRJ,
• Pontifícia Universidade Católica de São Paulo –
CSLL, PIS, COFINS, IOF, etc.), both in the consulting
Bachelor’s degree in Law in 2001.
area and in tax litigation.
• Pontifícia Universidade Católica de São Paulo – Graduate certificate in Tax Law in 2003.
Barbosa holds a graduate certificate in Economics
• Fundação Getúlio Vargas – Graduate certificate
and Business Law from Fundação Getúlio Vargas
in Economics and Business Law in 2005.
(FGV/EASP) and in Tax Law from the Pontifícia Univer-
Languages: Portuguese / English
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Mônica Ferraz Ivamoto Mônica is the partner responsible for the area of
Mônica holds a Graduate certificate in Tax Law from
indirect taxes and Customs law.
the Pontifícia Universidade de São Paulo, (PUC/SP)
With more than 17 years of experience, 10 of which
and has taught Tax Law in the Graduate certificate
dedicated to the tax department of one of the most
program of the same institution.
renowned law firms in Brazil (Mariz de Oliveira e Siquei-
In 2008, she was appointed Member of the Munici-
ra Campos Advogados), where most of the time she
pal Tax Council (CMT) of the city government of São
worked on cases involving the so-called 'indirect'
Paulo, participating in the judgment of administra-
taxes (ICMS, IPI, ISS, Import Tax, PIS, COFINS, etc.), and
tive cases involving municipal taxes. In 2010 and in
also in customs law matters.
2012, she was appointed Judge of the Tax Court of
In the tax area, she advises clients in many different
the State of São Paulo (TIT), and since then she has
industries, assisting them in identifying the taxes
participated in relevant judgments relating to
payable by companies engaged in manufacturing,
administrative
commercial, service provider and foreign trade firms,
rendered by such Administrative Court.
proceedings
involving
ICMS
as well as in legal actions and administrative disputes at the municipal, state and federal levels. In the customs area, her experience includes examina-
BACKGROUND
tion of import/export transactions, tax incentives,
• School of Law of the Universidade de São Paulo –
special customs regimes (Drawback, 'Repetro', Tempo-
Bachelor’s degree in 1997.
rary Admission, Bonded Warehouse, 'RECOF'), the
• Pontifícia Universidade Católica de São Paulo –
correct utilization of tariff classifications, as well as
Graduate certificate in Tax Law in 2000.
responding to Notices of Violation relating to customs
Languages: Portuguese / English
matters and tariff classification.
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Fernanda Soares Lains Higashino
Marcus Furlan
Fernanda has worked in the tax practice area for more
Marcus has been in tax practice (consultancy and litiga-
than 12 years, including consultancy and litigation, in
tion) for approximately 6 years, advising clients in
matters referring to 'direct' and 'indirect' taxes and
matters referring to both 'direct' and 'indirect' taxes.
Customs Law.
He has important experience in tax reviews, mainly in
She has wide experience in tax reviews, planning and
ascertainment of potential tax credits, as well as in tax
consulting, operations involving mergers and acquisi-
assistance and planning for clients in several different
tions, corporate reorganization, tax reviews in due
industries.
diligence, transfer pricing, international operations, double taxation treaties, foreign investment in Brazil,
Marcus worked in a renowned local law firm (Veirano
Brazilian investment abroad, import and export, as well
Advogados) and is currently enrolled in the graduate
as social security contributions.
certificate program in Tax Management at Fundação
Fernanda has worked in a renowned law firm (Veirano
para Pesquisa e Desenvolvimento da Administração,
Advogados) for more than 10 years, advising clients in
Contabilidade e Economia – FUNDACE, an institution
the areas of oil and gas, telecom, power and public
formed by members of the faculty of the Universidade
utility, cosmetics, among others, and in a large Brazilian
de São Paulo (“USP”).
business group , with investments in the areas of real estate, manufacturing, agribusiness, shopping centers, etc., as a tax attorney. She has a Graduate certificate in Tax Law from IBMEC – São Paulo.
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Member of the Brazilian Institute of Tax Law - IBDT.
Thaís Rozzeto
Fernando Bittencourt
Thaís has been in tax practice for more than 6 years,
Fernando has been in tax practice since the very
advising clients in matters relating to both “direct”
beginning of his career, with experience in tax litiga-
and “indirect” taxes.
tion and also in the consultancy area, especially in tax matters concerning “indirect” taxes.
She has large experience in tax litigation, mainly in legal cases, having advised clients of several different markets.
He holds a short-term certificate in Tax Planning obtained at the Brazilian Institute of Tax Studies of
Thaís worked in renowned local firms (Lacaz Martins,
São Paulo – IBET/SP – and is currently enrolled in the
Pereira Neto, Gurevich & Schoueri Advogados / Velloza &
graduate certificate program in Tax Law offered by
Girotto Advogados Associados), holds a postgraduate
Pontifícia Universidade Católica de São Paulo – PUC/SP
certificate in Tax Law, obtained at the School of Law of
-, in addition to being a member of the study group
Fundação Getúlio Vargas – GVlaw, has already com-
coordinated by Professor Dr. Paulo de Barros Carval-
pleted, at the same institution, the continued educa-
ho, a renowned scholar in the area of tax law.
tion program, called Taxation of Technology Businesses
Fernando worked in renowned law firms in the State
and Intellectual Property and is currently pursuing
of Santa Catarina and in São Paulo, including public
MBA in Tax Management at the Fundação Instituto de
bodies, as when he was a legal intern at the city’s Tax
Pesquisas Contábeis, Atuariais e Financeiras – FIPECAFI.
Court of Balneário Camboriú/SC.
Denis Kendi Ikeda Araki
Bárbara Bernardes
Denis has been in tax practice since the beginning of
Bárbara has been in civil practice for 2 years, with
his legal career, with wide experience in tax litigation
noteworthy experience in contract law, business
and administrative disputes, and also in the consultan-
consultancy and consumer litigation matters.
cy area especially in cases involving 'indirect' taxes. He has worked in various renowned law firms (Gaia, Silva, Gaede Advogados and Lacaz Martins, Pereira
Antonio Leal Pettine
Neto, Gurevich, Schoueri Advogados), and also worked in government entities such as the Federal Revenue
Obtained his Bachelor’s degree in 2014 from Universi-
Service of Brazil, as a tax law intern.
dade Presbiteriana Mackenzie, having previously worked as a legal intern in the areas of Consumer Law
Davi Borges de Aquino
and Industrial Property Law, assisting in consultancy, litigation matters and administrative disputes.
Davi has been in tax practice since the very beginning of his career, with important experience in tax consultancy, especially in matters involving “indirect” taxes,
João Antônio Hayar Fuscella
having advised clients of many different markets. João is a student of the undergraduate program at He is an incumbent memter of the Tax Law Commit-
the School of Law of Universidade São Paulo. He has
tee of the Brazilian Bar Association – São Paulo Chap-
taken courses on General Theory of Tax Law at the
ter (“OAB/SP”) ahd holds a graduate certificate in Tax
Brazilian Institute of Tax Law and an English course at
Law obtained at the School of Law of the Fundação
Converse International School of Languages.
Getúlio Vargas – GVlaw.
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Aline Ribeiro da Silva
He has a graduate degree in Civil and Business Law, and also advises clients in administrative proceedings
Aline Ribeiro is a student of the undergraduate
involving consumer rights vis-à-vis agencies such as
program at the School of Law of Universidade São
CONAR, ANVISA and PROCON, in legal consultancy,
Judas Tadeu.
administrative disputes and litigation relating to intellectual and industrial property vis-à-vis the INPI.
She has taken courses on General Theory of Tax Law and Forms of Taxation at the Instituto Brasileiro de
Gabriela Soeltl
Direito Tributário; Introduction to Tax Law, focusing on indirect taxes such as: ICMS, IPI and ISS, at Fisco-
Gabriela is a 4th year student of the undergraduate
soft/Thomsom Reuters; Introduction to Social Securi-
program of the Law School of Faculdade de Direito de
ty and Labor Law practice at Deloitte Touche Tohmat-
São Bernardo do Campo.
su Auditores Independentes; International Taxation – Advanced Topics, at Tozzini Freire Advogados; The
She has taken the course “Analista Fiscal” [tax
New Code of Civil Procedure, Advocacia Geral da
analyst] offered by SENAC and is currently enrolled in
União.
the “Refresher Course on Taxation” at the Brazilian Institute of Tax Law – IBDT.
Diego Borba Mendes Attorney in charge of the area of contracts and general
Thaís Del Carlo Lescura
support in business/civil law. Thaís is a 3rd year student of the undergraduate With more than 10 years in practice, he acquired his
program of the School of Law of Universidade de São
professional experience in law firms and corpora-
Paulo.
tions, specializing in Civil and Business Law, providing legal assistance to companies in regard to obliga-
She took the “Refresher Course on Taxation” offered
tions and contracts, corporate law, consumer law,
by the Brazilian Institute of Tax Law – IBDT, in 2014.
intellectual/industrial property and related matters, in consultancy, litigation and administrative disputes. Diego has great expertise in contracts, negotiation, analysis and drafting of various types of domestic and international contracts, such as joint ventures, partnerships, license, transfer of technology and know-how, distribution, commercial representation, services, financial operations and banking contracts involving large amounts, competitive bidding and administrative contracts, assignment of rights, leasing and security agreements.
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Professional Development MENTORING All professionals of the firm, whether of the technical
In addition to attending classes, our lawyers and
or of the administrative area, receive our mentoring
interns are encouraged to write technical articles,
program in which a more experienced professional
publications, and also to actively participate in meetings
of the firm assumes the responsibility of helping the
of groups of legal studies, which help maintain our
newcomer in matters of personal and professional
professionals in a continuing process of learning and
development during his/her career in the firm.
improvement.
Periodical meetings are held to exchange experi-
CAREER PLAN
ence, receive professional and personal advice, this being an occasion in which the mentor and his/her
LBMF offers a career plan aiming at the constant
mentee conduct a 360 degree evaluation of their
improvement and professional growth of its lawyers,
personal behavior, as well as that of the other mem-
interns and administrative staff.
bers of their team. At present, all professionals are evaluated by the TECHNICAL AND PROFESSIONAL DEVELOPMENT
team leaders, and also have the opportunity to assess the performance of their teams so as to be able to
A technical education background is one of the
develop specific points of their professional educa-
pillars of professional development. LBMF knows
tion and also help the other members to progress
this and sponsors various courses in the legal and
jointly with the team.
administrative areas so that its members are constantly updating their skills.
With a view to the continuing progress of its mem-
Technical meetings are held periodically, and on
bers, LBMF offers a development plan for new
such occasions our professionals make presenta-
partners and the possibility of reaching the position
tions on various topics to the other lawyers and
of partner to those who stand out because of their
interns of the firm, where actual cases are discussed
professional performance.
and important technical aspects of different areas of law are examined.
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Social Responsibility The firm, being aware of the social function it must have, not only encourages and stimulates voluntary
While drafting the Code, LBMF relied on the applica-
work from each one of its professionals, but is also
bility of the international guidelines and principles
engaged in important work of legal assistance to
set out in the United Nations Global Compact, the
several charitable institutions.
American FCPA (Foreign Corrupt Practices Act), and also the Brazilian anticorruption laws.
To this end, pro bono partnerships are formed regularly to provide all types of legal services required by
The document reflects the firm’s intention to meet
the non-profit entities in the various segments of
the highest standards of legal practice and adminis-
Law, without the charging of any attorney's fees.
tration of Law by offering a work environment that enables the development of its members’ personal
CODE OF ETHICS & PROFESSIONAL CONDUCT
and professional skills in tandem with their strict compliance with ethical rules.
LBMF Code of Ethics & Professional Conduct was prepared with a view to maintaining the commitments established at the time of the firm’s foundation, and outlines the strict ethical principles of the legal profession.
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www.lbmf.com.br
Law Business
R. Leopoldo Couto de Magalhães Jr., 110 - 8º andar Itaim Bibi | 04542-000 | | São Paulo - SP | Brasil