Joaquim Manhães Moreira
Joaquim founded Moreira Advogados Associados (MMAA) in 1995. Today, he specializes in the areas of tax, business ethics and anti-corruption initiatives, and compliance with national and international competition laws. Joaquim provides foreign capital laws and international tenders counseling. He provides counsel for all areas of competition law compliance: regulatory compliance with respect to South American competition law, Sarbanes Oxley compliance (national and international) and extraterritorial application of U.S. law (i.e., FCPA and Sherman Act).
Joaquim also advises clients in operational tax and tax compliance. His experience in tax law includes advising multinational companies with respect to operational tax planning in Brazil, conducting tax compliance and efficiency reviews, designing and implementing operational tax compliance procedures and manuals, defending against tax assessments pertaining to tax credits and contributions and taxation on interest earned, reviewing and revising corporate tax returns (including reviews of tax accrual and payments), and conducting quarter-end and annual financial reviews.
Moreover, Joaquim provides counsel for many aspects of corporate law. His corporate law experience includes mergers and acquisitions, entity formation, distribution agreements, licensing of industrial and intellectual property rights and contractual agreements pertaining financial assets.
Prior to forming Manhães Moreira, Joaquim was general counsel and chief tax advisor for General Electric South America and also served as a Judge in the Court of Taxes for the state of São Paulo.
Joaquim is also a counselor for the Ethics Institute for Business and Social Responsibility and serves as a professor at the Getúlio Vargas Foundation and lectures on tax law, civil law, and business ethics.
Joaquim has published numerous articles on taxation and business law and is the author of "Business Ethics in Brazil.”
Joaquim has published articles on the following legal matters: Business ethics, Ethics and the IRS tax, Good faith and ethics in new Civil Code contracts, Defense of supplier companies and consumer complaints, Rules governing court costs in the state of São Paulo, The effect of inflation on income tax and social contributions, Declaring foreign assets, The future of corporate law in Brazil, Risks to the future of arbitration in Brazil, Foreign capital in the limited partnership, Binding precedents of the Supreme Court and the taxes owed by companies.
Joaquim speaks Portuguese and English.
Ricardo Malachias Ciconelo
Ricardo is the Managing Director of the Tax and Corporate practice areas. Ricardo coordinates tax attorneys servicing clients in the financial services, insurance and capital markets, and the tax treatment of transactions and business operations. As a Managing Director of Tax, Ricardo advised multinational companies with respect to corporate tax, tax credits, social contributions, and various other contribution requirements. Ricardo also implemented and executed strategies pertaining to judicial and administrative tax disputes. He negotiated local, state and federal tax incentives for foreign and domestic corporations, and negotiated the transfer and monetization of tax credits.
Ricardo also advised multinational companies on insurance policies on the exportation of goods. He executed debt restructuring, including the restructuring of USD $700 million following a bank privatization. He also represented commercial aircraft lessors and financiers.
Prior to working at MMAA, Ricardo was in-house counsel with Group Banco Itaú and worked for two years as a MMAA turn-key attorney for General Electric. Ricardo graduated from the School of Law at São Paulo University and has a post-graduate degree in business administration from Fundação Getúlio Vargas University (FGV-SP).
Ricardo has published articles pertaining to taxation of pension funds, tax planning, definitions surrounding IPI, PIS and Cofins tax, Brazilian Supreme Court tax decisions and Constitutional tax amendments.
Ricardo speaks Portuguese, English, and Spanish.
Alessandra Francisco de Melo Franco
Alessandra is an associate administrator at MMAA. Alessandra is responsible for the practice areas of consumer law, civil litigation, logistics and corresponding control. Alessandra is also responsible for coordinating the collection, recording, and distribution of information regarding processes and deadlines. In addition, Alessandra is responsible for online content and electronic communication with clients.
Alessandra graduated from University Center of the United Metropolitan Colleges (UniFMU SP) School of Law and obtained further specialization in civil procedure at the Catholic University of São Paulo (PUC-SP).
Alessandra speaks Portuguese, Spanish and English.
Alessandra Brizotti Mazzieri
Alessandra a coordinator of the Consumer Relations practice group at MMC. She graduated from the University of Paulista (UNIP-SP), with a specialty in civil procedure and defense of consumer law Procon litigation.
Alessandra has published articles on cancellation rights.
Alessandra speaks Portuguese and English.
Alexander Teixeira Marques Barquetti
Alex is a director in the Civil Litigation practice group at MMC. He graduated from United Metropolitan University (FMU) and has a specialty in civil procedure from Pontifical Catholic University of São Paulo.
Alex speaks Portuguese and English.
Cristina Rodrigues de Souza
Cristina is a director of the Litigation Logistics Support group at MMC. She graduated from Pontifical Catholic University of Campinas (PUC-Campinas) and has a post-graduate degree in civil procedure law from Pontifical Catholic University of São Paulo (COGEAE). Cristina has working in-house for multinational companies and has extensive experience in both mass litigation and complex commercial litigation.
Cristina has published articles on the obligation to exchange products.
Cristina speaks Portuguese and English.
Eduardo Isao Nishigiri
Eduardo is managing partner of the Consumer Relations practice at MMC. He graduated from the University of Mackenzie and has a MBA from the Foundation of Getulio Vargas (FGV).
Eduardo has published articles of finance law.
Eduardo speaks Portuguese and English.
Guilherme Barranco de Souza
Guilherme graduated from United Metropolitan University and has a post-graduate degree in tax law from the Pontifical Catholic University of São Paulo (PUC-SP). Guilherme is serves as an administrative magistrate on the tax appeals board and is currently a tax director at MMC.
Guilherme speaks Portuguese and English.
Keity Bressani Ribeiro
Keity is a managing partner in the contracts and commercial law practice areas. Since joining MMAA, Keity has practiced in the areas of consumer law, employment law, civil litigation, and contracts. She was also engaged with a base client in the position of in-house counsel responsible for drafting, analyzing, and following contracts. Keity has extensive experience advising clients in debt recovery and business management.
Keity graduated from the School of Law at Pontifical Catholic University of São Paulo (PUC SP), from where she also obtained a specialist accreditation in contract law. Keity also obtained a specialist accreditation in business and economics law from the Getúlio Vargas Foundation School of Law.
Keity is the author of several publications: "The validity of electronic contracts in the Brazilian legal system”, “Breach of contract. Unacceptable loss to the lessor through judicial recovery.”, ”Installments due”, presented to complete the specialization in Contract Law (PUC / SP) and Law of Economics and Business (FGV / SP).
Keity speaks Portuguese and English.
Lucas is MMAA’s director of US Law and Compliance. Lucas’ experience with compliance includes conducting operational audits regarding employment and financial integrity. He has also investigated shrink margins and worked with loss prevention managers to prevent internal fraud, anti-money laundering. He has analyzed wire transactions in connection with suspicious activity reports, and ensured borrower compliance with credit facilities. He has also defined and documented Sarbanes-Oxley controls. Lucas also has experience in managing syndicated lending transactions, bond offerings and stock/asset purchase transaction documentation, mergers and acquisitions, executive compensation, due diligence pertaining to lending transactions and maintaining corporate structures for large multinational organizations.
Before working at MMAA, Lucas practiced finance and corporate law at a large US law firm and worked as an audit professional for Wal-Mart and Protiviti Inc.
Lucas began his legal studies at Saint John’s University School of Law and transferred to the University of South Carolina School of Law where he obtained a Juris Doctor, cum laude. Lucas also holds a Bachelor of Arts in Mathematics, magna cum laude, from the State University of New York at Albany.
Lucas is fluent in English and speaks Portuguese.
Maria Fernanda Azevedo Costa
Maria is MMAA’s coordinating director of tax litigation. She has ten years of experience in the practice areas of tax law, financial transactions, and general business operations. Maria focuses on the recovery of tax credits, administrative defenses and judicial defenses of notices and foreclosures. Maria advises clients regarding income tax, social contributions on net Income, and regional and individually negotiated tax incentives.
Maria has defended multinational insurance companies in multi-million dollar corporate income tax disputes. She has defended American companies with respect to tax payments associated with interest earned on intercompany notes; and also subsidiaries of American corporations with respect to import tax and sale tax on manufactured goods. Maria has also defended a domestic retail holding company in over 1,000 pending administrative and judicial disputes regarding sales tax and tax credit. Maria has defended an international energy infrastructure builder regarding a ten million dollar sales tax (Cofins) dispute.
Maria earned her law degree with a specialization in taxation from São Paulo University (PUC) and her MBA from São Paulo University, (FIPECAFI). Maria also studied at Boston University.
Maria speaks Portuguese and English.
Renata is a director in the Civil Litigation practice group at MMC. She graduated from the University of Mackenzie and has a specialty in civil procedure law from the International Institute of Social Sciences.
Renata has published articles on auction of assets.
Renata speaks English and Portuguese.
Valéria Araújo Rêgo
Valéria is the coordinator of MMC’s Rio de Janeiro office where she has diverse commercial law issues. She graduated from Rio de Janeiro City University and has a speciality in tax from Cândido Mendes University.
Valéria speaks English and Portuguese.