About LBMFLBMF | BARBOSA & FERRAZ IVAMOTO ADVOGADOS was founded by partners Luís Alexandre Barbosa and

Mônica Ferraz Ivamoto, attorneys specialized in tax,

corporate and customs law with previous work experience

in renowned law �rms with signi�cant presence in the

local and international markets.

Both partners and their teams share a special view of

the practice of law which is quite common in the

international market, but, in the Brazilian legal market

is still incipient and evolving: this is the so-called "business

law practice".

This represents a di�erent vision of the practice of law

which is not limited to the mere practice of the

various areas of Law, but, rather, presupposes the

strategic application of di�erent segments of the

practice of law so as to help our clients in the development

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, e�cient and

commercially viable solutions for all law-related problems

submitted to us.

As a natural result of its partners' experience, the �rm

has already established its reputation in assisting

domestic and international clients operating in

several di�erent markets (automotive, telecom,

service providers, credit and debit card administrators,

educational institutions, importers and exporters of

various sectors, investment funds, �nancial institutions,

logistics and transportation �rms, information

technology, e-commerce, computer equipment

distributors, retailers, etc.) always working with the

highest standard of quality service to exceed clients'

most demanding requirements.

LBMF is located in one of the most important business centers in the neighborhood of Itaim Bibi, in the city of São Paulo, and counts with a dynamic team prepared to render legal services with the highest standards of technical excellence.

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LBMFDUE DILIGENCE

MERGERS ANDACQUISITIONS

FORMATION OFJOINT VENTURES

INTERNATIONALTAXATION

TRANSFERPRICING

TAX PLANNING

FEDERAL, STATE ANDMUNICIPAL TAX INCENTIVES

QUALIFYING FORSPECIAL TAX REGIMES

SUBMISSION OFTAX CONSULTATIONS

Practice Areas

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TAX LAW

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 �rm 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 �led 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

LBMF also provides legal services relating to the identi�cation, study and analysis of various matters involving Customs Law, such as:

• Special tax regimes (Drawback, 'Repetro', Temporary Admission, Bonded Warehouse, 'RECOF', etc.);• Tari� classi�cation of goods;• "Ex tarifários" [reduction of import tax for speci�c products];• Special regimes applicable to imports in certain States;• Tax consultancy in tari� classi�cation questions and tax and customs matters;• Drafting and follow up on administrative statements of defense �led 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, modi�cation 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.

LBMF is integrated with other renowned law �rms whose members have the same level of quali�cation and are dedicated to the prompt providing of services of technical excellence in the other areas of business law.

OTHER PRACTICE AREAS

Our Clientss a result of its partners’ experience, the �rm has already established its reputation in assisting domestic and international clients operating in several di�erent markets, including:A

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• Automotive;

• Telecom service providers;

• Credit and debit card administrators and related

markets;

• Investment funds and �nancial institutions;

• Importers and exporters of various sectors;

• Logistics and transportation �rms;

• Computer equipment manufacturers and distributors

and related markets;

• IT companies;

• Educational institutions;

• Foundations and other non-pro�t organizations;

• Infrastructure;

• Beverages;

• Family businesses.

BACKGROUND

• Pontifícia Universidade Católica de São Paulo –

Bachelor’s degree in Law in 2001.

• Pontifícia Universidade Católica de São Paulo –

Graduate certi�cate in Tax Law in 2003.

• Fundação Getúlio Vargas – Graduate certi�cate

in Economics and Business Law in 2005.

Languages: Portuguese / English

MembersLuís Alexandre Barbosa

Luís Alexandre Barbosa is the partner responsible

for direct taxes and tax planning, as well as mergers,

acquisitions and joint ventures.

In more than 14 years of experience, he has developed

his career in taxation in two of the most renowned

law �rms in Brazil (Felsberg, Pedretti, Mannrich Advogados

and Demarest e Almeida), where he worked on cases

involving the so-called 'direct' taxes (IRRJ, CSLL, PIS,

COFINS, IOF, etc.), both in the consulting area and in

tax litigation.

Barbosa holds a graduate certi�cate in Economics

and Business Law from Fundação Getúlio Vargas

(FGV/EASP) and in Tax Law from the Pontifícia Universidade

Católica de São Paulo (PUC/SP).

He is also a visiting professor of Fundação Instituto de

Administração (FIA), an entity associated with the

Universidade de São Paulo (USP) for the undergraduate

course in Tax Law and Tax Planning for Business

Administrators o�ered by such institution.

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Mônica Ferraz Ivamoto

Mônica is the partner responsible for the area of indirect taxes and Customs law.With more than 17 years of experience, 10 of which dedicated to the tax department of one of the most renowned law �rms in Brazil (Mariz de Oliveira e Siqueira Campos Advogados), where most of the time she worked on cases involving the so-called 'indirect' taxes (ICMS, IPI, ISS, Import Tax, PIS, COFINS, etc.), and also in customs law matters. In the tax area, she advises clients in many di�erent industries, assisting them in identifying payable taxes by companies engaged in manufacturing, commercial, service provider and foreign trade �rms, as well as in legal actions and administrative disputes at the municipal, state and federal levels.

In the customs area, her experience includes examination of import/export transactions, tax incentives, special customs regimes (Drawback, 'Repetro', Temporary Admission, Bonded Warehouse, 'RECOF'), the correct utilization of tari� classi�cations, as well as responding to Notices of Violation relating to customs matters and tari� classi�cation. Mônica holds a Graduate certi�cate in Tax Law from the Pontifícia Universidade de São Paulo, (PUC/SP) and has taught Tax Law in the Graduate certi�cate program of the same institution.

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BACKGROUND

• School of Law of the Universidade de São Paulo –

Bachelor’s degree in 1997.

• Pontifícia Universidade Católica de São Paulo –

Graduate certi�cate in Tax Law in 2000.

Languages: Portuguese / English

In 2008, she was appointed Member of the Municipal Tax Council (CMT) of the city government of São Paulo, participating in the judgment of administrative cases involving municipal taxes. In 2010 and in 2012, she was appointed Judge of the Tax Court of the State of São Paulo (TIT), and since then she has been taking part in relevant judgments relating to administrative proceedings involving ICMS rendered by such Administrative Court.

In 2015, Mônica was ranked by “Analise Advocacia 500”, a publication which performs detailed survey with those responsible for Legal and Financial Departments of the 1,500 largest Brazilian compa-nies, as one of the most prominent Brazilian lawyers specialized in tax law.

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Fernanda Soares Lains Higashino

Fernanda has worked in the tax practice area for more

than 12 years, including consultancy and litigation, in

matters referring to 'direct' and 'indirect' taxes and

Customs Law.

She has wide experience in tax reviews, planning and

consulting, operations involving mergers and acquisitions,

corporate reorganization, tax reviews in due diligence,

transfer pricing, international operations, double

taxation treaties, foreign investment in Brazil, Brazilian

investment abroad, import and export, as well as social

security contributions.

Fernanda has worked in a renowned law �rm (Veirano

Advogados) for more than 10 years, advising clients in

the areas of oil and gas, telecom, power and public

utility, cosmetics, among others, and in a large Brazilian

business group , with investments in the areas of real

estate, manufacturing, agribusiness, shopping centers,

etc., as a tax attorney.

She has a Graduate certi�cate in Tax Law from IBMEC –

São Paulo.

Marcus Furlan

Marcus has been in tax practice (consultancy and

litigation) for approximately 6 years, advising clients in

matters referring to both 'direct' and 'indirect' taxes.

He has important experience in tax reviews, mainly in

ascertainment of potential tax credits, as well as in tax

assistance and planning for clients in several di�erent

industries.

Marcus worked in a renowned local law �rm (Veirano

Advogados) and is currently enrolled in the graduate

certi�cate program in Tax Management at Fundação

para Pesquisa e Desenvolvimento da Administração,

Contabilidade e Economia – FUNDACE, an institution

formed by members of the faculty of the Universidade

de São Paulo (“USP”).

Member of the Brazilian Institute of Tax Law - IBDT.

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Camila Gomes de Mattos Campos Vergueiro Catunda

Camila Vergueiro Catunda is a LBMF’s senior counsel,

Professor for LLM and Master Degree in Tax Litigation,

an attorney with relevant expertise in tax litigation,

either at judicial or administrative level.

In more than 15 years of experience, she has developed

her career at renowned law �rms in Brazil (Hlavnicka,

Araújo e Thiollier Adv., Advocacia Lunardelli and

Felsberg, Pedretti, Mannrich Advogados), where she

was responsible, as main attorney, for several tax

litigation, involving federal, municipal and state

taxes, as well as issued several legal opinion on tax

proceedings.

Camila holds a graduate certi�cate on Tax Law and Tax

Proceedings Law from Instituto Brasileiro de Estudos

Tributários (IBET) and has a Master’s Degree on Tax

Law from the Pontifícia Universidade Católica de São

Paulo (PUC/SP).

She is a Professor on Postgraduate Courses in Tax and

Proceedings Law at various Institutions, such as

Fundação Getúlio Vargas (GVLaw), IBET, Instituto

Brasileiro de Direito Tributário (IBDT), Pontifícia

Universidade Católica de São Paulo (PUC/COGEAE), and

Initiation Tax Course at Instituto do Instituto Geraldo

Ataliba (IGA-IDEPE).

Thaís Rozzeto

Thaís has been in tax practice for more than 6 years,

advising clients in matters relating to both “direct”

and “indirect” taxes.

She has large experience in tax litigation, mainly in legal

cases, having advised clients of several di�erent markets.

Thaís worked in renowned local �rms (Lacaz Martins,

Pereira Neto, Gurevich & Schoueri Advogados / Velloza &

Girotto Advogados Associados), holds a postgraduate

certi�cate in Tax Law, obtained at the School of Law of

Fundação Getúlio Vargas – GVlaw, has already completed,

at the same institution, the continued education

program, called Taxation of Technology Businesses

and Intellectual Property and is currently pursuing

MBA in Tax Management at the Fundação Instituto de

Pesquisas Contábeis, Atuariais e Financeiras – FIPECAFI.

Denis Kendi Ikeda Araki

Denis has been in tax practice since the beginning of

his legal career, with wide experience in tax litigation

and administrative disputes, and also in the consultancy

area especially in cases involving 'indirect' taxes.

He has worked in various renowned law �rms (Gaia,

Silva, Gaede Advogados and Lacaz Martins, Pereira

Neto, Gurevich, Schoueri Advogados), and also worked

in government entities such as the Federal Revenue

Service of Brazil, as a tax law intern.

Davi Borges de Aquino

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, having advised clients of many di�erent

markets.

He is an incumbent memter of the Tax Law Committee

of the Brazilian Bar Association – São Paulo Chapter

(“OAB/SP”) ahd holds a graduate certi�cate in Tax

Law obtained at the School of Law of the Fundação

Getúlio Vargas – GVlaw.

Antonio Leal Pettine

Antonio obtained his Bachelor’s degree in 2014 from

Universidade Presbiteriana Mackenzie, having

previously worked as a legal intern in the areas of

Consumer Law and Industrial Property Law, assisting

in consultancy, litigation matters and administrative

disputes.

Fernando Bittencourt

Fernando has been in tax practice since the very

beginning of his career, with experience in tax litigation

and also in the consultancy area, especially in tax

matters concerning “indirect” taxes.

He holds a short-term certi�cate in Tax Planning

obtained at the Brazilian Institute of Tax Studies of

São Paulo – IBET/SP – and is currently enrolled in the

graduate certi�cate program in Tax Law o�ered by

Pontifícia Universidade Católica de São Paulo – PUC/SP

-, in addition to being a member of the study group

coordinated by Professor Dr. Paulo de Barros Carvalho,

a renowned scholar in the area of tax law.

Fernando worked in renowned law �rms in the State

of Santa Catarina and in São Paulo, including public

bodies, as when he was a legal intern at the city’s Tax

Court of Balneário Camboriú/SC.

Bárbara Bernardes

Bárbara has been in civil practice for 2 years, with

noteworthy experience in contract law, business

consultancy and consumer litigation matters.

João Antônio Hayar Fuscella

João is a student of the undergraduate program at

the School of Law of Universidade São Paulo. He has

taken courses on General Theory of Tax Law at the

Brazilian Institute of Tax Law and an English course at

Converse International School of Languages.

Gabriela Soeltl

Gabriela is a 4th year student of the undergraduate

program of the Law School of Faculdade de Direito de

São Bernardo do Campo.

She has taken the course “Analista Fiscal” [tax analyst]

o�ered by SENAC and is currently enrolled in the

“Refresher Course on Taxation” at the Brazilian Institute

of Tax Law – IBDT.

Aline Ribeiro da Silva

Aline Ribeiro is a student of the undergraduate

program at the School of Law of Universidade São

Judas Tadeu.

She has taken courses on General Theory of Tax Law

and Forms of Taxation at the Instituto Brasileiro de

Direito Tributário; Introduction to Tax Law, focusing

on indirect taxes such as: ICMS, IPI and ISS, at Fiscosof

/Thomsom Reuters; Introduction to Social Security

and Labor Law practice at Deloitte Touche Tohmatsu

Auditores Independentes; International Taxation –

Advanced Topics, at Tozzini Freire Advogados; The

New Code of Civil Procedure, Advocacia Geral da

União.

Diego Borba Mendes

Attorney in charge of the area of contracts and

general support in business/civil law.

With more than 10 years in practice, he acquired his

professional experience in law �rms and corporations,

specializing in Civil and Business Law, providing legal

assistance to companies in regard to obligations and

contracts, corporate law, consumer law, 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, �nancial operations and banking contracts

involving large amounts, competitive bidding and

administrative contracts, assignment of rights,

leasing and security agreements.

He has a graduate degree in Civil and Business Law,

and also advises clients in administrative proceedings

involving consumer rights vis-à-vis agencies such as

CONAR, ANVISA and PROCON, in legal consultancy,

administrative disputes and litigation relating to

intellectual and industrial property vis-à-vis the INPI.

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MENTORING

All professionals of the �rm, whether of the technical

or of the administrative area, receive our mentoring

program in which a more experienced professional

of the �rm assumes the responsibility of helping the

newcomer in matters of personal and professional

development during his/her career in the �rm.

Periodical meetings are held to exchange experience,

receive professional and personal advice, this being

an occasion in which the mentor and his/her mentee

conduct a 360 degree evaluation of their personal

behavior, as well as that of the other members of

their team.

TECHNICAL AND PROFESSIONAL DEVELOPMENT

A technical education background is one of the

pillars of professional development. LBMF knows

this and sponsors various courses in the legal and

administrative areas so that its members are

constantly updating their skills.

Technical meetings are held periodically, and on

such occasions our professionals make presentations

on various topics to the other lawyers and interns of

the �rm, where actual cases are discussed and

important technical aspects of di�erent areas of law

are examined.

In addition to attending classes, our lawyers and

interns are encouraged to write technical articles,

publications, and also to actively participate in meetings

of groups of legal studies, which help maintain our

professionals in a continuing process of learning and

improvement.

CAREER PLAN

LBMF o�ers a career plan aiming at the constant

improvement and professional growth of its lawyers,

interns and administrative sta�.

At present, all professionals are evaluated by the

team leaders, and also have the opportunity to assess

the performance of their teams so as to be able to

develop speci�c points of their professional education

and also help the other members to progress jointly

with the team.

With a view to the continuing progress of its members,

LBMF o�ers a development plan for new partners

and the possibility of reaching the position of partner

to those who stand out because of their professional

performance.

Professional Development

The �rm, being aware of the social function it must

have, not only encourages and stimulates voluntary

work from each one of its professionals, but is also

engaged in important work of legal assistance to

several charitable institutions.

To this end, pro bono partnerships are formed regularly

to provide all types of legal services required by the

non-pro�t entities in the various segments of Law,

without the charging of any attorney's fees.

CODE OF ETHICS & PROFESSIONAL CONDUCT

LBMF Code of Ethics & Professional Conduct was

prepared with a view to maintaining the commitments

established at the time of the �rm’s foundation, and

outlines the strict ethical principles of the legal

profession.

While drafting the Code, LBMF relied on the applicability

of the international guidelines and principles set out

in the United Nations Global Compact, the American

FCPA (Foreign Corrupt Practices Act), and also the

Brazilian anticorruption laws.

The document re�ects the �rm’s intention to meet

the highest standards of legal practice and administration

of Law by o�ering a work environment that enables

the development of its members’ personal and

professional skills in tandem with their strict compliance

with ethical rules.

Social Responsibility

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Law BusinessAv. Pres. Juscelino Kubitschek, 360 - 16º andarItaim Bibi | 04543-000 | São Paulo - SP | Brasil

www.lbmf.com.br