Azevedo Rios e Presta (ABCP) is a Law Firm having its main office in São Paulo. We have office in Orlando–Fl-USA with the objective of representing our Brazilian clients providing information about Brazil to American investors. ABCP is a full-service law firm, founded in 1994, engaged in a challenging and highly sophisticated national and international practice. ABCP has rendered services to clients in incorporating foreign companies and structuring financial transactions aiming at concluding projects in several sectors, which also includes analysis of tax, labor, litigation, administrative law issues, foreign exchange, environmental, corporate and contractual aspects.Our firm also counts on highly experienced external consultants in certain special situations, which can always bring fresh thoughts and approaches to new deals. Our clients perform activities in the most varied areas such as banks, nourishment and electric/electronic industries, insurance companies, brokers, constructing companies, international distributors of glasses and lenses, as well as manufacturers of chemical products.ABCP advising our clients on projects for start up and implementation of new companies in Brazil, acquisition, merger and corporate reorganization. Preparation of alliance agreements, joint ventures and support to international corporate groups in the planning and investments in Brazil.Advising managers in routine activities of companies, such as organization, amendment and reorganization, guidance and conduct of meetings of shareholders, meetings of boards of directors and organization corporate books.ABCP has an international client base ranging from large, established corporations to emerging companies and represent many of them in all aspects of their corporate life, from the company’s incorporation through all aspects of their operation.

Professor of Tax Law, Tax Administrative Litigation and Tax Planning (strategies for tax planning and corporate law issues)

Representative of Taxpayers at the First Section of the Federal Administrative Council of Tax Appeals - CARF, which decides on an appellate review tax deficiencies related to excise taxes, foreign trade taxes and customs penalties

Consultancy and litigation at all instances, besides direct and indirect taxes, and customs regulations in general. strategies for tax planning and corporate law issues.

Consultancy and litigation at all instances, besides direct and indirect taxes, and customs regulations in general. strategies for tax planning and corporate law issues.Collective Bargaining - strategic administration of relations with labor unions, seeking to enable the implementation or renewal of Collective Bargaining Agreements in the interests of our clients, as well as avoiding conflicts.

Researched and drafted briefs for tax, administrative and commercial litigation. Advised and drafted documents on tax, regulatory and corporate law issues. Drafted and negotiated contracts. Maintained relations with Justices of the high courts sitting in Pernambuco, Paraiba, Rio Grande do Norte, Mato Grosso do Sul and Sâo Paulo. Responsible for the Tax Corporate Practice. Based in Recife, Brazil.

Legal Consultancy and Litigation:- Drafting of Judicial Petitions and Complaints (development of thesis in Tax, Constitutional and Administrative Law);- Drafting of Administrative Defenses (mostly against tax assessments); - Advising on Tax Planning and Administrative issues/Drafting of Legal opinions.