Machado Associados

The firm: Machado Associados is a leading Brazilian law firm, highly respected on the demanding international stage.

The firm specializes in the main areas of business law and provides services to national and international clients of all sizes and from virtually all economic sectors, including infrastructure, medical and pharmaceutical, hygiene, perfumery, and cosmetics, chemical, energy, automotive, transportation and logistics.

From the outset Machado Associados has always been acknowledged in the market as one of the leading tax firms in Brazil by clients, peers and the most renowned international publications. Today, the firm’s excellence in the tax arena is mirrored by other practice groups, which enjoy equal recognition and reputation.

Our partners and associates have in-depth knowledge of the complex Brazilian regulatory framework and our  clients’ businesses, which allows us to offer efficient, strategic, and high-quality services. Several of our partners have strong backgrounds in accounting, economics and business administration, which is unique in the legal market in Brazil and gives the firm an advantage in relation to both traditional law firms and accounting/consulting firms. This makes Machado Associados the 'go to' firm for foreign law firms needing advice in Brazil.

Main areas of practice
Tax: Advice in connection with all taxes in Brazil, transfer pricing rules, structuring of mergers and acquisition transactions, international tax planning of investments of global companies (including assistance to Brazilian companies expanding overseas), international treaties to prevent double taxation, and compliance matters related to tax laws.

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

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

M&A: 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, shareholders’ agreements, and due diligence.

Compliance: Advising on the structuring of compliance programs; interpretation of Brazilian laws and regulations in connection with anti-corruption; preparation of policies and code of conduct; internal training courses; review and customization of compliance policies used abroad to adapt them to Brazilian laws; due diligence of suppliers; draft, review and negotiation of agreements, and documents involving compliance and anti-corruption.

Contracts: Preparation, review and negotiation of contracts in general, involving Brazilian and foreign companies and/or individuals.

Foreign Investments: Assistance with the registration of foreign investments and loans with the Central Bank of Brazil, matters involving international transfer of funds, and interpretation of regulatory acts from the Central Bank.

Regulatory: Advice on compliance with rules issued by regulatory agencies; assistance with matters relating to invitations to bid, administrative contracts, concessions and permits for construction work and public services, as well as public-private partnerships.

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

Labor and employment: Advice on the hiring, management, compensation, and termination of professionals; compensation and benefits; equalisation of benefits; confidentiality and labor-related intellectual property covenants; union matters; relocation of employees; foreign workers; international work; labor and employment compliance reviews.

Civil litigation: Representation of clients in civil and commercial cases before State and Federal Courts, as well as before the Superior and Supreme Courts.

Succession planning: Advice on the planning of legal structures that allow the longevity of family-owned business and the mitigation of the impacts in generation transition; creation of corporate vehicles; preparation of documents to regulate the relationship between participants; preparation or review of wills, donation and usufruct instruments.

Global presence: The firm is a founding-member of the Latin America Tax and Legal Network — LATAXNET (www.lataxnet.net), an alliance of top ranked law firms that covers Latin America. Machado Associados is also the Brazilian firm member of the renowned international tax network WTS Global (www.wts.com). Focused on the tax and corporate areas and one of the worldwide leaders in this field, WTS Global is based in Germany and composed of selected consulting firms in more than 100 countries.

Languages: Portuguese, English and Spanish