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Ronaldo Apelbaum

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Graduated and Masters in Tax Law from São Paulo University Law School (USP).


Specialist in the tax area for over 25 years, served as head of legal and financial departments in Brazil and Latin America, having worked at KPMG, Banco Santander, HP and Capgemini. Appointed as Vice-President of the 1st section of CARF/MF- The Administrative Council of Federal Tax Appeals - and Judge of the Taxes Court of the State of São Paulo. In addition, working as a professor of tax management in MBAs. Work focused on consultancy, planning, administrative and judicial litigation, as well as assistance in the taxation of national and foreign individuals and families. Finally, works also on procedures and defenses in the criminal sphere.


Responsible for the Tax Law and Criminal Law areas of the firm.

Mateus Donato Gianeti

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Graduated from São Paulo University Law School (USP).


Mateus has 2 decades of experience in structured finance transactions, capital market and M&A transactions, in general corporate law, banking and real state and contracts. In the past years he has dedicated himself to advising legal departments of local and international companies in connection with corporate and contract issues, both in day-to-day work and in strategic operations.


Responsible for the areas of Corporate Law, Contract Law, Civil Litigation, Family Law and Succession at the firm.

Glauco Martins Guerra

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Lawyer graduated from the USP Law School and Specialist in Infrastructure Law from FGV-SP. Historian since 2023 at the History Department of the Faculty of Philosophy, Letters and Human Sciences of the University of São Paulo.


For more than 3 decades, acting as a lawyer specializing in Public Law, with areas of concentration in administrative procedures, tenders and administrative contracts. Lawyer recommended by Revista Advocacia500, 2018 edition, is the author of several legal and historiographical publications.

Vitor Luis Sbrana Merici

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Lawyer, Graduated by Centro Universitario FMU and master’s degree in civil Process by Pontifícia Universidade Católica de São Paulo – PUCSP.


Served for 2 years as Attorney for the Disciplinary Commission of the Brazilian Federation of Baseball and Softball – CBBS. He has experience in ​​intellectual property, with certification issued by the National Institute of Industrial Property - INPI and direct action in the contentious part of intellectual property.


Currently dedicating himself to the assessment of capital market and M&A operations, in the areas of procedural law, corporate law, banking law, real estate and contractual law.

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