Our mission is to provide high-quality services at a reasonable cost, considering the legal sophistication of the issues raised for our analysis.

One of our main activities is preparing legal opinions regarding tax matters. These are used in administrative and/or judicial tax cases, arbitrations, assessment of contingencies in due diligence processes, or by clients in supporting their interpretation of tax regulations.

The unique distinction of our legal opinions is the combination of in-depth theoretical analysis together with Professor Rocha's practical experience as a lawyer and tax consultant. Such combination allows us to analyze complex tax issues in simple and straight-forward language, taking into account the impact of our solutions on our clients’ the day-to-day activities.

Our legal opinions are mainly focused on topics comprising Professor Sergio André Rocha's extensive academic research:

01. International taxation and cross-border transactions

02. Direct taxation

03. Law no. 12973/14 and the interactions between IFRS and taxation

04. Tax planning and corporate reorganizations

05. Administrative processes

06. Constitutional tax law - constitutional principles and tax immunities

07. General theory of law

08. Aspects related to triggering events for taxes in general