CROSS-FUNCTIONAL LAW FIRM

Our firm was born out of the tax area. Tax influences and is influenced by all business activity.

Our firm’s practice areas show our specialization and ability to act as legitimate partners for our clients. We are a single team that allocates its talents and efforts according to the challenges that arise. Our practice areas are divided only to exemplify all our possibilities.

Tax

Tax influences and is influenced by all business activities. This is the premise that guides our work. We act in judicial and administrative litigation; in the preparation of legal opinions; in routine consultancy; in the intersections between taxation and accounting; in the development of corporate tax governance; in tax planning as part of a corporate business planning; in international tax aspects, including tax incidences in cross-border operations, transfer pricing, taxation rules on a universal basis (TBU) and evaluation of agreements to avoid double taxation.

We also specialize in tax services for individuals, particularly with regards to tax re-domiciliation and estate planning based on an integrated company-individual vision and succession and wealth management objectives.

Corporate, contracts and business

As part of our philosophy of being partners with our clients, our corporate, contract and business practice is a natural consequence for us.We carry out a comprehensive analysis and work to identify and assess risks and externalities of various kinds in order to present recommendations and alternatives that are favorable to our clients’ wishes. We help build contractual solutions involving partnerships, consortia and specific contracts for the bioenergy and solar energy sectors. We work on asset purchase and sale transactions, including shareholdings, analysis of shareholder and quotaholder agreements, as well as administrative and judicial litigation of a corporate nature. We have expertise in drafting and negotiating contracts for key management personnel (c-level), including comfort letters, variable and deferred remuneration, indemnity, and restrictive clauses, among others.

Debt Securities, Investment Funds and Capital Markets

We can practice in capital market operations, mainly in structuring the issue of private securities (Agribusiness Receivables Certificates – CRA – and Real Estate Receivables Certificates – CRI -, Infrastructure Debentures) and other types of structured financing operations. We also work on regulatory (CVM – the Brazilian SEC) and tax aspects relating to investment funds.

Infrastructure and regulatory

Our work in the infrastructure and regulatory sectors stems from deals and transactions carried out for our clients in the tax and corporate areas where, over the years, we have been able to obtain the expertise to help our clients from the beginning to the end of their transactions. We work before the various Brazilian regulatory bodies and agencies, such as ANEEL (Energy), CCEE (Energy), Anatel (Telecom), ANTT (Transport) and ANS (Health).

Corporate governance

We can help our clients formulate policies and implement good corporate governance practices. We have particular expertise in tax governance, shareholder remuneration, remuneration of directors and key personnel and related party transactions.

SECTORS OF ACTIVITY (SPECIALTIES)

In our view, knowing our clients’ areas of expertise is essential so that the best proposals can be presented.These are Alma Law’s most specialized areas.

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ENERGY

Brazil is a country with invaluable energy potential and a varied energy matrix. As it is an extremely regulated sector, the appropriate legal solution involves understanding the rules and regulations applicable to the species, from the more traditional sectors (generation, transmission and distribution), to energy traders and renewable matrix companies.

OIL & GAS

The Oil and Gas sector is also relevant in our client portfolio. Understand the particularities and difficulties of a complex tax environment for activities from “well to pump”.

FINANCIAL SERVICES AND PAYMENT MEANS

Our performance in the financial sector and means of payment deserves special mention. We participate daily in the construction of several businesses related to the opening of the financial market initiated by Law 12,865/2013, which inaugurated the revolution in the Brazilian payment market.
Our expertise allows us to offer integrated solutions for the areas of taxation, accounting law and efficient structuring of business and contracts, taking care of the regulatory aspects that are essential. We also offer day-to-day consulting so that your Payment Institution grows with tax organization and sustainability.

WEALTH PLANNING OR ASSET PLANNING

We work to understand all of our clients’ estate, succession and financial planning needs. We work with the largest financial and wealth planning institutions in Brazil and abroad, offering a wide range of services in the corporate, corporate and tax areas.

SPORT BUSINESS RELATIONS

Our knowledge in the tax, corporate, contractual and estate planning areas allows us to offer a wide range of services to sports entities – be they in the associative model (non-profit) or for Societies constituted for this purpose, such as the SAFs (Sociedades Anônimas do Futebol).

MINING

Our work in the mining sector allows our clients to obtain excellent results with the combination of the tax and accounting law areas of the office. We also have a very comprehensive performance in the corporate and mergers and acquisitions areas, allowing our clients to evaluate operations that involve the purchase of assets or other market players.

INDUSTRY AND RETAIL

We have a wide range of operations in the Industry and retail sector, mainly in indirect taxation, allowing an assessment of all stages of production up to final sale to the consumer, all aspects of tax recovery involving ICMS, ICMS-ST, IPI and PIS/COFINS must be considered and, if handled cautiously, can allow a reduction in the effective tax burden.

DIGITAL/ SHARED ECONOMY

Brazil is a country with invaluable energy potential and a varied energy matrix. As it is an extremely regulated sector, the appropriate legal solution involves understanding the rules and regulations applicable to the species, from the more traditional sectors (generation, transmission and distribution), to energy traders and renewable matrix companies.

INSURANCE

With a comprehensive assessment that also includes the financial and regulatory areas, we can assist our clients in the sector in asset purchase and sale operations, legal and tax analysis of operations, in addition to administrative and judicial litigation for challenging and recovering taxes.

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