Commended for “experience, skills and familiarity with business needs”.
Latin Lawyer, ed. 2020

Overview

Ana Luiza Martins is a partner in the Tax practice of Tauil & Chequer Advogados in the São Paulo office. Ana Luiza has a large experience in tax consulting and litigation before the Brazilian High Courts of Justice. Among her clients are national and international companies pertaining to various industry sectors, such as consumer goods, hospitality and leisure, goods and services, infrastructure, pharmaceutics and technology (telecom).

Ana Luiza joined Tauil & Chequer as a partner in October 2015. Throughout her career she has represented a majority of American, Italian and French multinationals,  as well as Brazilian businesses, including listed companies, by sponsoring cases and sustaining oral arguments before the highest courts and tax administrative authorities in Brazil, including STF, STJ and CARF.

Ana Luiza received her Bachelor of Laws from the Pontifical Catholic University of Rio de Janeiro, 1998 and Master of Laws (LLM) in International Taxation from New York University (NYU), 2004.

Areas of Focus

Practices

Spoken Languages

  • English
  • English

Experience

  • Advised a technology company in a recent consultation process before the Brazilian Internal Revenue Service with respect to controversial aspects of the Social Security Contribution over Gross Revenue, which caused the enactment of Normative Ruling RFB no. 1,529/2014.
  • Advised one of the largest hotel groups worldwide in a leading tax case relating to the exemption from Services Tax (ISS) in the Sauípe Complex.
  • Advised one of the largest companies in the entertainment sector in a millionaire discussion in respect of the State Tax (ICMS) in São Paulo.
  • Advised a Korean giant conglomerate in the installation of a plant for the production of civil construction equipment in Itatiaia, State of Rio de Janeiro, including with the negotiations held with state and municipal authorities with respect to the tax benefits granted under this case.
  • Advised a food company with an important discussion about the non-levy of the Tax on Manufactured Products (IPI) over its products, which has given it a great competitive advantage in the market.
  • Advised an American giant consumer goods company to favorably end a billionaire discussion pending for over two decades before the Brazilian Courts, relating to the IPI tax credit.
  • Advised an Italian infrastructure company to complete the acquisition of a corporate interest that was blocked due to a tax injunction, by means of a transaction structure involving the target company, the National Treasury Attorney’s Office and the Brazilian Courts.

Perspectives

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Events

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News

Education

New York University, LLM, International Tax

Pontifícia Universidade Católica do Rio de Janeiro, Bachelor of Law (JD equivalent)

Admissions

  • Brazil

Activities

  • Manager at the Telecom Group since 2009.
  • Professor of Introduction to Law and Tax Law at Universidade Cândido Mendes/ Rio de Janeiro, from 1999 to 2009.
  • Ranked as Highly Regarded – Tax Controversy Leader and Women in Tax Leader at (ITR) International Tax Review - World Tax, 2018, 2019, 2020 and 2021
  • Commended for “experience, skills and familiarity with business needs”. Latin Lawyer, 2019 and 2020
  • “Ana Luiza Martins is based in the São Paulo office and is well versed in both tax consulting and litigation.” The Legal 500, 2018 and 2019
  • “The publication recommends Ana Luiza Martins.” The Legal 500, 2018 and 2019